Customs warehousing is a special procedure under the Union Customs Code (UCC) that lets you store non-Union goods without paying duty and import VAT until they are released for free circulation. Charges fall due only when the goods leave the warehouse for the market, improving cash flow and adding flexibility when importing from the United Kingdom.
What customs warehousing gives you
- Deferral of duty and import VAT until release for free circulation.
- Storage without a time limit (per the terms of the authorisation).
- Option to re-export without a customs debt arising.
- Better cash flow: you pay when you actually sell.
A customs warehouse is a place or procedure under a customs authorisation where non-Union goods stay under customs supervision with charges suspended.
This is general information, not legal advice; confirm the conditions and time limits for your case. See customs clearance and warehousing.
