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Customs

Customs warehousing

In short

In a customs warehouse, non-Union goods are stored without duty or import VAT becoming due. The charge arises when the goods are released into free circulation, which means you pay as you sell rather than as you land.

Updated 20 August 2026 · Last reviewed 20 August 2026 · M. Homola, Founder, customs agent

Key takeaways

  • Suspension, not exemption: the debt arises on release.
  • Useful for slow-moving stock and high duty rates.
  • Requires an authorised warehouse and stock records that reconcile.

Who it suits

Importers whose stock sits for months, and distributors who want to land a full container and release it in parts. It is a cash-flow tool, and it stacks with procedure 42 on the part that moves to another member state.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.