Customs warehouse
A customs warehouse is a procedure for storing imported goods under customs control without paying duty and VAT straight away.
What is a customs warehouse?
A customs warehouse is a procedure under which imported goods are stored under customs control without immediate payment of duty and VAT (for up to 3 years). It is useful when release needs to be postponed, a consignment split, or when waiting for documents or demand.
The charges are paid when the goods are released into free circulation. For you as a supplier it can mean your customer is able to take a larger consignment in one go, without paying all the import charges up front.
How it works in practice
A customs warehouse allows the goods to be imported while duty and VAT are paid in parts — as the goods are sold or dispatched from the warehouse. We use this procedure for distributors with large consignments: the goods are cleared in small portions for specific orders and until then are stored without charges for up to three years.
In a customs warehouse goods can be labelled, sorted, repacked and even sold to another importer. It is also where Chestny Znak codes can be applied before release into free circulation.
Customs warehouse: frequently asked questions
How does a customs warehouse differ from a temporary storage warehouse (SVH)?
An SVH is temporary storage until the declaration is lodged, for a maximum of four months, with no right to dispose of the goods. A customs warehouse is a customs procedure in its own right: storage for up to three years, partial release in batches and permitted operations with the goods.
When does a customs warehouse pay off?
When the consignment is large, sales are spread over time and you do not want to tie up duty and VAT on the whole volume at once. Or when part of the goods will be re-exported: then no charges arise on that part at all.
How much does storage in a customs warehouse cost?
The warehouse rate per pallet space per day, plus the cost of placing goods under the procedure and of each partial release. The saving from deferring the charges usually exceeds the cost of storage if the goods take two or three months or more to sell.
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