# Customs Warehousing in the EU: How It Works

[Source](https://onechain-tms.com/en/blog/tout-savoir-sur-le-regime-dentrepot-douanier/)

Language: en

Author: OneChain

Updated: 2026-09-23

Customs warehousing is an EU special procedure that lets you store non-Union goods in premises authorised by customs without paying import duties or import VAT straight away. Duties only become due if the goods are released onto the EU market; they are not due if the goods are re-exported. Storage has no time limit.

## Storage under customs control

French Customs sums up the procedure as storing goods in their unaltered state while waiting for another customs destination ([customs warehouse fact sheet](https://www.douane.gouv.fr/fiche/regime-particulier-lentrepot-douanier)).

The procedure lets you postpone a decision. Goods arrive from Asia before you know whether they will be sold in France, elsewhere in Europe or outside the EU: they can wait in the warehouse with duties and taxes suspended. To enter the EU market, they need the appropriate procedure, notably release for free circulation. They may also be re-exported or placed under another procedure. The [European Commission describes these options](https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/storage_en).

## How long can goods stay in a customs warehouse?

There is no maximum period. According to the European Commission, storage may be unlimited, unless the nature of the goods means long storage could threaten health or the environment. The French Customs fact sheet also refers to storage for an unlimited period.

## Public or private customs warehouse

Any person can use a public customs warehouse to store goods; a private customs warehouse can only be used by one authorised person ([European Commission](https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/storage_en)).

French Customs distinguishes several types:

- **public type I**: responsibility is shared between the authorisation holder and the procedure holder;
- **public type II**: the procedure holder is responsible, suited to short-term storage;
- **private with approved premises (type C)**: a single approved storage location;
- **private without approved premises (type E)**: several possible locations, with real-time centralised tracking.

See also [French Customs' special procedures guidance](https://www.douane.gouv.fr/dossier/les-regimes-particuliers).

## Authorisation and guarantee

Operating a customs warehouse requires an authorisation. In France, applications go through the EU customs decisions portal (TP-CDS), after a preliminary discussion with the customs office ([French Customs](https://www.douane.gouv.fr/fiche/regime-particulier-lentrepot-douanier)).

According to the European Commission, applicants must be established in the EU customs territory, provide assurance that the facilities will be properly run, and provide a guarantee where a customs debt or other charges may be incurred.

The activity also requires records of receipts, releases and movements, kept by the authorisation holder or the procedure holder depending on the warehouse type.

## Usual forms of handling

Goods remain, in principle, in their unaltered state. Usual forms of handling are allowed, such as repackaging or quality checks, without discharging the procedure, according to [French Customs](https://www.douane.gouv.fr/fiche/regime-particulier-lentrepot-douanier). Genuine processing falls under another procedure, [inward processing](https://onechain-tms.com/en/blog/tout-savoir-sur-le-perfectionnement-actif-un-mecanisme-douanier-au-service-de-lindustrie/).

## Leaving the warehouse: free circulation or re-export

Two main destinations:

- **Release for free circulation**: the goods enter the EU market. Import duty and related taxes, such as VAT or excise, then become due, according to the European Commission. Clearance uses an [import declaration](https://onechain-tms.com/en/blog/quest-ce-quun-ima/).
- **Re-export**: the goods leave the EU, with no import duties or VAT ([French Customs](https://www.douane.gouv.fr/fiche/regime-particulier-lentrepot-douanier)).

Goods may also be placed under another special procedure or moved under [T1 transit](https://onechain-tms.com/en/blog/quest-ce-quun-t1/) to another location.

## Customs warehouse, free zone or temporary storage?

| | Customs warehouse | Free zone | Temporary storage |
| --- | --- | --- | --- |
| Nature | Special procedure, authorised premises | Enclosed area within the EU customs territory | Status of goods between arrival and placement under a procedure |
| Duration | Unlimited, unless a health or environmental risk | — | 90 days maximum |
| Duties, taxes and control | Suspended | Entry free of duties, taxes and commercial policy measures | Under customs supervision until placed under a procedure |

A **free zone** is, according to the [European Commission](https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/storage_en), an enclosed area within the EU customs territory where non-EU goods can enter free of commercial policy measures, import duty and other charges.

**Temporary storage** starts as soon as goods arrive and are presented to customs. After 90 days, they must be placed under a customs procedure or re-exported ([European Commission](https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/importation_en)). Customs warehousing is one of the procedures that allows storage to continue.

Finally, an ordinary logistics warehouse has no customs status. The two have different statuses and formalities.

## Assess your flows

Review final destinations, stored volumes, turnover and activities performed on site. Compare the desired cash-flow benefit and flexibility with storage and recordkeeping costs.

## Assign responsibilities

Define who follows receipts, releases, movements and supporting documents. Maintain shared references between inventory, declarations and [shipment files](https://onechain-tms.com/en/transport-management). Physical receipt needs to remain consistent with the goods' customs status.

## Frequently asked questions

### What is a customs warehouse?

It is a place authorised by customs where non-Union goods are stored under the customs warehousing procedure. Import duties and import VAT are suspended until release for free circulation; nothing is due if the goods are re-exported.

### How long can goods stay in customs warehousing?

There is no limit: storage may be unlimited. The European Commission makes an exception for goods whose nature could threaten health or the environment if stored for a long time.

### What is the difference between a public and a private customs warehouse?

Any person can use a public customs warehouse to store goods. A private customs warehouse is reserved for the authorisation holder.

### When are customs duties paid?

On release for free circulation, when goods enter the EU market: import duties and VAT then become due. If the goods are re-exported, they are not due.

### Can goods be processed in a customs warehouse?

No, only usual forms of handling are allowed, such as repackaging or quality checks. Processing falls under inward processing.