Taxation and customs union

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Customs warehousing

Customs warehousing allows the owner to hold imported non-Community goods in the Community and choose when he pays the duties or re-exports the goods.

The amount of working or processing allowed on goods held in warehouses is limited essentially to keeping them preserved with a view to subsequent distribution. However, it is possible to process goods under inward processing or processing under customs control on the premises of a customs warehouse.

The guidelines concerning customs procedures with economic impact are published in the Official Journal C 269 of 24 September 2001 and C219 of 7 September 2005 .

These guidelines are not law and are only of an explanatory nature. Their purpose is to provide a tool to facilitate the correct application of the legal provisions.