Customs warehousing is a special procedure that allows, subject to authorisation by the customs authority, the suspension of the payment of duties on stored goods.

Customs warehouses are facilities where goods can be stored without being subject to the relevant taxation, pending the assignment of their final destination.

Non-Union goods are eligible for the procedure.

In addition, where there is an economic need and provided that customs supervision is not adversely affected, the customs authorities may also allow Union goods to be stored in a customs warehouse facility. Such goods are not considered to be placed under this procedure.

Characteristics and methods of use

A customs warehouse is a place authorized and under the control of the customs authority in which goods can be stored under the conditions laid down and is distinguished into

public customs warehouse which is a facility that can be used by any person to store goods;
private customs warehouse, which can only be used by the holder of the authorisation, even though the goods stored may not belong to him.

The customs warehousing procedure is granted with the issue of a Customs Decision. Economic operators submit the application for the decision through the electronic system of customs decisions CDS (Customs Decision System) to the competent customs office where the applicant’s accounts for customs purposes are held or accessible and where at least part of the activities covered by the decision are to be carried out. This Office, in the presence of the requirements required by EU legislation, within 60 days from the date of receipt of the application, issues the authorisation (for further details see Circular no. 1/D of 30/01/2018).

Reference regulations

Artt. 237-242 del Reg. (UE) 952/2013 (Codice Doganale dell’Unione)

Art.1, p.32, Art. 177-179, 201-203-211, Allegato B del Reg. (UE) 2015/2446 (Regolamento delegato)

Art. 1, p. 11 del Reg. (UE) 2015/ 2447 (Regolamento di esecuzione)

National provisions and documents of administrative practice:

Circolare n. 8/D del 19 aprile 2016

Circolare n. 1/D del 30 gennaio 2018