Customs warehousing

Non-Union goods may be stored under customs supervision without import duties arising. Release into free circulation only on removal from the warehouse.

The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).

Re-distribution to multiple third countries, buffer inventory, optimisation of duty and cash-flow costs.

Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?

Requirements: Authorisation (AEO recommended), stock accounting, inventory counts, regular reconciliations.

Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.