Customs Warehousing

The customs warehouse is a special regime that falls under the category of storage. The purpose of the customs warehouse regime is to facilitate foreign trade by allowing traders to receive and store non-EU goods in approved warehouses without the imposition of customs duties, taxes, and trade policy measures until the regime is cleared, while ensuring customs supervision of the goods.

Traders can either store goods in an existing approved customs warehouse or obtain a license to operate a customs warehouse at their premises.

Which goods can be placed in a customs warehouse?
Any goods, but if they are dangerous to public order, safety, health, the environment, etc., the necessary permits from the competent authorities must be obtained.

How do goods enter a customs warehouse?
Goods are brought to customs, where a customs warehouse declaration is submitted by the holder. After the customs checks are completed, a receipt permit is issued for the goods. The goods can then be transported to the approved customs warehouse, where they remain in the condition they were in when they were entered.

What destinations can goods from a customs warehouse take?
Any acceptable customs destination (re-exportation, placement in a Free Zone, release for free circulation and consumption, destruction, abandonment, transit, etc.).

How do goods exit the customs warehouse?
To exit the warehouse, the holder must submit a document (declaration) giving a destination for the goods. Customs performs the required checks and issues a receipt permit for the goods. Based on this permit, the goods can exit the warehouse.

Which provisions support the customs warehouse regime?

• Articles 98-113 of Regulation EEC 2913/92

• Articles 496-523 of Regulation EEC 2454/93

• T.1460/10/Γ0019/21-03-2002 Ministerial Decision (Government Gazette 468/B/15-04-2002)