GlossaryEN1 min readUpdated: Jun 18, 2026

Open customs warehouse

An open customs warehouse is a bonded storage facility operated under customs supervision and made available to multiple independent users – typically by a public or semi-public operator.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-warehousing_en

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Definition & Explanation

An open customs warehouse is a bonded storage facility operated under customs supervision and made available to multiple independent users – typically by a public or semi-public operator. Customs duties and import VAT are suspended for as long as goods remain in the warehouse; the liability arises only upon release to free circulation, export, or placement under another customs procedure. This distinguishes open customs warehouses from private customs warehouses, which are restricted to their own operator. Freight forwarders, wholesalers, and importers rely on them particularly when the final destination of goods is still undecided or when commodity price volatility calls for flexible inventory management. The principal benefit is cash-flow relief through deferred duty payment.

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