A customs warehouse is a warehouse, in which the goods, on which duty should be paid, are temporarily stored without paying any tax and duty. Trade measures, on which there are trade restrictions, are not exercised. These warehouses obtain their licence from customs and are also controlled by them; it is called as official bonded warehouse.
Location of the warehouse is actually secondary. The procedure that is used, so-called customs warehouse procedure, is primary. In case of goods, it is either concerned with transit goods or goods, on which no duty should be paid and payment of their import charges should be delayed for the period of storage. Thus, these goods are exempted until the authorisation for free transport or until Re-Export of the commercial regulations.
The storage can take place in a closed container or also loose and accordingly on pallets or in crates. With so-called change of depository, the container can be transferred from the terminal to the customs warehouse.
In Germany, we have the option for our customers to store the goods temporarily in the customs warehouse at diverse locations, for example, in Hamburg, Bremen and Berlin.
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