Customs warehousing procedure
Under the Customs warehousing procedure, you can store non-Union goods on premises or at other locations that Customs has approved and that are under customs supervision.
You may warehouse these goods for an indefinite period, until the goods:
- are placed under a subsequent customs procedure
- are destroyed
- leave the European Union's customs territory
You need not pay any import duties or other levies on the goods. You also do not need to adhere to commercial policy measures in as far as these do not prohibit the goods from entering or leaving the customs territory. This may be economically advantageous to you. You can also use the customs warehouse as a distribution centre.
Applying for an authorisation
If you wish to manage a storage facility, you need an authorisation. You apply for the authorisation via the EU Trader Portal. For more information, go to the 'Completion instructions EU Trader Portal – Customs warehouse authorisation (CWP') (only available in Dutch).
You can also apply for a cross-border authorisation for the Customs warehousing procedure. More information on this can be found at the Expertise Centre for Cross-border Authorisations.