CUSTOMS WAREHOUSE

Customs Warehouse for Importers from Outside the European Union

A customs warehouse is a solution for importers who bring goods from outside the European Union and wish to store them before releasing them for free circulation. The customs warehouse procedure allows for the deferral of customs duties and taxes until the goods are removed from the warehouse and placed under the appropriate customs procedure. As a result, the importer does not have to pay customs duties and taxes on the entire shipment immediately upon receipt.

Customs duties and taxes are paid only when a specific quantity of goods is removed from the customs warehouse and released for circulation. The importer remains the owner of the goods, and there is no time limit on how long the goods may remain under the customs warehouse procedure. A customs warehouse may also serve a re-export function if the goods are to be re-exported outside the European Union.

Storage of Goods Under the Customs Warehouse Procedure

As operators of a customs warehouse, we maintain a security deposit equal to the amount of the customs debt, which allows for the secure storage of goods covered by the procedure. The goods may remain in the warehouse until the importer decides on their further disposition—release for free circulation, partial removal, preparation for sale, or re-export.

This solution is particularly beneficial for companies that import larger batches of goods but wish to introduce them to the market gradually, in line with sales demand. A bonded warehouse supports the importer’s cash flow, facilitates inventory management, and allows for better alignment of the timing of customs and tax costs with the actual turnover of goods.

Handling of Goods in the Customs Warehouse

In the customs warehouse, we not only provide storage but also perform activities to prepare goods for further distribution. At the client’s request, we carry out activities that allow products to be adapted to market requirements, applicable regulations, and sales needs.

As part of our customs warehouse services:

  • we apply tax stamps provided by the importer
  • we design, print, and apply labels in compliance with applicable law
  • we repackage, separate, or combine batches of goods
  • at the request of SANEPID, we collect and submit samples for testing

This allows the importer to prepare the goods for subsequent stages of sale while they are still in the customs warehouse procedure. This is particularly important for products requiring marking, labeling, documentary checks, or additional preparation before being placed on the market.

Customs Bonded Warehouse as Part of Comprehensive Logistics

A customs bonded warehouse is part of a broader logistics service that may include warehousing, distribution, documentation processing, value-added services (VAS), repackaging, labeling, and preparing goods for resale. This eliminates the need for importers to split the process among several independent entities. Goods can be received, recorded, stored, labeled, and prepared for further distribution within a single service model.

Partner Logistic can affix excise stamps to goods according to the customer’s needs. The combination of a customs warehouse with storage facilities and additional services allows for more efficient management of goods, documents, and the subsequent stages of bringing products to market.