Fiscal Logistics Reefer Bonded Warehousing

Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/general-overview/customs-warehouses_en

A customs-bonded, temperature-controlled storage facility for perishable and temperature-sensitive goods (reefer), where import duties and VAT are deferred until goods are withdrawn, processed, or re-exported. It integrates fiscal management (‘Fiscal Logistics’) with cold-chain warehousing operations.

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