Customs Warehouse

What is a Customs Warehouse?

A customs warehouse is a storage facility specially authorized by customs authorities, where non-cleared goods can be stored under the supervision of customs officials. These goods are subject to the customs warehousing procedure, meaning that no import duties, such as customs duties or import VAT, are incurred during the storage period.

This is particularly beneficial for companies importing electronic components from Asia to Germany with the intention of later shipping them to Switzerland. A German customs warehouse serves as an interim storage facility, ensuring that no customs fees are charged in Germany. Operators of customs warehouses are often logistics service providers and freight forwarders who import goods on behalf of their customers.

A customs warehouse serves multiple purposes. It allows temporary storage of goods before they are resold or processed. Additionally, it provides a place to store non-cleared goods until the final import or export is completed. Customs warehouses also help businesses avoid customs costs when goods are later exported to a third country outside the EU.

There are three types of customs warehouses:

• Public customs warehouses – accessible to multiple businesses.
• Private customs warehouses – used exclusively by the warehouse owner.
• Administrative customs warehouses – a special type of customs warehouse allowing simplified storage of non-cleared goods. Unlike traditional customs warehouses, these do not have to be physically designated as “customs warehouses.” Instead, goods are primarily managed through an accounting system or a warehouse management system.