GlossaryEN1 min readUpdated: Jun 25, 2026
Licensed Warehousing Operators under Customs Control
A licensed warehousing operator under customs control is authorized by the customs authority to store non-cleared goods in a customs warehouse without immediate payment of import duties and taxes.
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Source: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en
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Definition & Explanation
A licensed warehousing operator under customs control is authorized by the customs authority to store non-cleared goods in a customs warehouse without immediate payment of import duties and taxes. Duties, import VAT, and any applicable excise taxes fall due only when goods leave the warehouse and enter free circulation or are placed under another customs procedure. The operator bears full customs responsibility for all stored goods, must maintain complete and auditable stock records, and is required to allow customs inspections at any time. In the EU, the customs warehousing procedure is governed by the Union Customs Code, which distinguishes between public customs warehouses – open to multiple depositors – and private customs warehouses, reserved for the operator's own goods. For importers with variable or seasonal demand, the arrangement offers a material cash-flow benefit by deferring duty payment until goods are actually called off.
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