What is the customs warehouse?
The bonded customs warehouse has a double meaning:
- As a facility or property: the customs warehouse is any place recognized by the customs authorities and subject to their control, where imported goods can be stored under the conditions established in the customs regulations.
- As a legal-customs situation in which the merchandise is found: the special customs warehousing regime is one that allows the storage, in customs warehousing facilities, of non-Union merchandise under the conditions established for special customs warehousing regimes.
Normally, both meanings are used simultaneously, since it is required that a location be authorized as a customs warehouse, in order to be able to link merchandise from third countries to said facilities to the special customs warehouse regime.
In the customs warehouse, the possibility of storing non-Union merchandise is contemplated in authorized facilities. However, the customs authorities may include, in the same agreement, an authorization to jointly store merchandise linked to the customs warehousing regime with Union merchandise, provided there is an economic need and customs surveillance is not compromised.
Indalotrans