GlossaryEN1 min readUpdated: Jun 22, 2026
Open customs warehouse
An open customs warehouse lets importers, freight forwarders, and traders share a single customs-licensed facility without each needing to hold a dedicated warehouse authorisation.
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Source: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en
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Definition & Explanation
An open customs warehouse lets importers, freight forwarders, and traders share a single customs-licensed facility without each needing to hold a dedicated warehouse authorisation. Any authorised economic operator may deposit goods there, making it a flexible common infrastructure for deferred duty payment. Import duties and VAT are suspended for the entire duration of storage; liability arises only when the holder requests release into free circulation or another customs procedure. Certain handling operations – repackaging, relabelling, sorting – may be carried out under customs supervision. The defining difference from a private customs warehouse is its non-exclusive, multi-user character.
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