EU Bonded Warehouse: Customs Warehousing Rules, Duty & VAT

An EU bonded warehouse is a customs warehouse: non-Union goods are stored under customs supervision without import duty, other charges or commercial policy measures, and with no time limit (Arts. 237–238 Union Customs Code). Duty arises only if the goods are released for free circulation, at the rate in force on the day the declaration is accepted; goods re-exported from the warehouse are never charged. Import VAT becomes chargeable only when the goods leave the arrangement (Art. 71(1) VAT Directive). An authorisation to operate a warehouse goes only to persons established in the EU, so an exporter outside the EU uses a public warehouse through an EU customs representative, buyer or subsidiary. Regulation (EU) 2026/2108 replaces the Code from 21 September 2027 with the same core storage rules. Logistivo’s free calculator on this page shows the duty and VAT you do not advance at the border.

Source: EUR-Lex / Publications Office of the EU (read via CELLAR) · European Commission, DG TAXUD · HM Revenue & Customs · Electronic Code of Federal Regulations · Legal Information Institute, Cornell Law School. Data last updated: 1 November 2026.

Cash ledger: cleared on arrival or held in bond

• Cash ledger: cleared on arrival or held in bond — Enter your stock, the duty rate and the VAT rate to see what you would pay at the EU border, and what you pay only when goods leave the warehouse.
• This is a planning calculator. It uses only the rates you type in: it does not know your HS code, the VAT rate of the member state where you will release the goods, or the duty in force on the day of release. It applies the formulas set out below (Arts. 77, 85 and 86 UCC; Arts. 71, 85 and 86 of the VAT Directive) and nothing else. Check each rate in TARIC and with the customs office of the member state.
• Value of the stock — Customs value of the goods going into the warehouse, in one currency: the transaction value plus transport, insurance and handling up to the point where the goods enter the EU. Arts. 70–71 UCC
• Import duty rate — The duty rate for the HS code and origin of your goods, as a percentage. Look it up in TARIC before relying on it; the calculator never guesses a rate. Regulation (EEC) No 2658/87 (Common Customs Tariff, TARIC)
• Import VAT rate — The rate of the member state where the goods will be released: the standard rate is in the Commission’s TEDB, reduced rates and exemptions depend on the goods. Arts. 61, 71 and 85–86 VAT Directive 2006/112/EC
• Other costs in the VAT base — Transport, insurance and similar costs from the EU entry point to the first place of destination that are not already in the customs value (0 if none). They enter the VAT base, not the duty base. Art. 86(1)(b) VAT Directive 2006/112/EC
• Average months in the warehouse — How long, on average, the stock sits between arrival and release. Customs warehousing has no maximum period, so this is your own planning figure. Art. 238(1) UCC
• Cost of money — Your financing cost: the interest on the cash you would advance at the border. The calculator applies simple interest over the average months. Planning assumption (simple interest)
• Share released to the EU market — The part of the stock you expect to release for free circulation, that is to sell in the EU. The rest is assumed re-exported or destroyed; no duty or VAT arises on it. Arts. 77 and 215(1) UCC
• How the figures are built — Every formula the ledger uses is written out here, with the provision it rests on, so that the result can be checked line by line.
• Duty if cleared on arrival — Duty on arrival = value × duty rate, on the whole stock, as soon as the declaration for release for free circulation is accepted. — Art. 77(1)–(2) UCC
• VAT if cleared on arrival — VAT on arrival = (value + duty + other costs) × VAT rate. The VAT base is the customs value plus duties and incidental costs up to the first place of destination. — Arts. 85 and 86(1) VAT Directive 2006/112/EC
• Cash paid at the border — Cleared on arrival, duty and VAT on the whole stock fall due at the border, months before most of the stock sells. — Art. 77(2) UCC; Art. 70 VAT Directive
• Duty in bond — Duty in bond = value × released share × duty rate. It is due only on the part released, when that part is released, and nothing is paid when the goods enter the warehouse. — Arts. 237(1), 77(2) UCC
• VAT in bond — VAT in bond = (released value + its duty + its share of the other costs) × VAT rate, chargeable when the goods cease to be covered by customs warehousing, in the member state where that happens. — Arts. 61 and 71(1) VAT Directive 2006/112/EC
• The re-exported share — Value × (1 − released share) is re-exported or destroyed. Neither import duty nor import VAT arises on it, because the goods never leave the procedure into the EU market. — Arts. 237(1) and 215(1) UCC
• Financing cost avoided — Financing avoided = cash not advanced at the border × cost of money × months ÷ 12, as simple interest on the average months in the warehouse. — Planning formula
• Which rates apply — Duty is calculated with the rules in force when the release declaration is accepted, not when the goods were stored. If you expect a tariff change or a new anti-dumping duty, enter the rate you expect at release. — Arts. 77(2) and 85(1) UCC
• Storage and handling costs — Costs of storage or usual forms of handling incurred in the EU are left out of the customs value if you prove them. The calculator does not deduct them; lower the value yourself if you can prove such costs. — Art. 86(1) UCC
• VAT: cash or cost? — A VAT-registered importer can usually deduct import VAT, so for that importer the warehouse changes the timing of cash. If you cannot deduct it, VAT is a real cost, still payable only at release. The ledger shows VAT as cash in both columns. — Directive 2006/112/EC, right of deduction (Title X)
• Rounding — Amounts are rounded to whole currency units for display. Cents are ignored, and duty and VAT are not rounded to the unit before they are added. — Display convention
• Keep the stock side of your EU warehouse in one ledger — In Logistivo a shipper’s account records every receipt, issue, transfer between warehouses and stock adjustment with the date, quantity, lot and the balance after the movement, and shows stock by warehouse and zone. The ledger is append-only: a correction is a new reversing line. It is your commercial stock record and does not replace the records your customs office approves for the warehouse.
• Warehouse management — Movements with date, lot and balance; stock by warehouse, zone and pallet. — /en/warehouse-management
• Load management — Commercial invoice, packing list and customs documents stay on the load. — /en/load-management
• Customs Intelligence — Duty and trade-defence measures per HS code and origin–destination pair, with the source. — /en/customs-intelligence
• Your EU stock, movement by movement — With a free Logistivo account you record receipts, issues and transfers with lot and balance, book the loading and unloading windows of your warehouse, and keep the documents of every load in one place.
• A planning aid, not tax advice or a customs ruling. Figures are rounded to whole currency units, use only the rates you enter and ignore guarantees, storage fees, excise duties and any duty relief. The authority that decides is the customs office of the member state where the goods are placed under, or released from, customs warehousing.
• Warehouse management · Load management · Customs Intelligence

What is an EU bonded warehouse, and what does “bonded” suspend?

• An EU bonded warehouse is what EU law calls a customs warehouse: premises or another place that the customs authority of a Member State has authorised, where non-Union goods are stored under customs supervision (Art. 240(1) of the Union Customs Code, Regulation (EU) No 952/2013, “UCC”). While the goods stay in the procedure they are not subject to import duty, to the other charges laid down in the relevant provisions, or to commercial policy measures, unless those measures prohibit the goods from entering or leaving the Union (Art. 237(1) UCC).
• The European Commission describes the purpose plainly: the procedure gives businesses the flexibility to buy and import non-EU goods before they have decided what to do with them. For an exporter outside the EU that decision is the whole point. Duty is charged only if the goods are released for free circulation, and then at the rate in force on the day the release declaration is accepted (Arts. 77(2) and 85(1) UCC). Goods that leave the EU again from the warehouse are never charged.
• VAT follows the same logic. Under Art. 71(1) of the VAT Directive (2006/112/EC), for goods placed under customs warehousing the chargeable event occurs only when they cease to be covered by that arrangement. The calculator above puts numbers on the difference between clearing on arrival and holding in bond.
• Two things are not suspended. The goods stay under customs supervision, so records are kept and the stock cannot be treated like goods on an ordinary shelf; and prohibitions still apply, because a ban on bringing the goods into the Union bites at the border, warehouse or not (Art. 237(1)(c) UCC).

Which rulebook applies today, and what changes from 21 September 2027?

• Which rulebook applies today, and what changes from 21 September 2027? — Today the Union Customs Code of 2013 applies. A new Code, Regulation (EU) 2026/2108, was adopted on 16 September 2026 and will replace it. The storage rules carry over almost word for word.
• New Code enters into force — 20 Sep 2026 — Regulation (EU) 2026/2108 was published in the Official Journal on 19 September 2026 and entered into force the next day (Art. 287(1)). The EU Customs Authority is established from that date (Art. 229); Regulation (EU) No 952/2013 keeps governing goods and procedures until the new Code applies.
• Most provisions apply — 21 Sep 2027 — Regulation (EU) 2026/2108 applies and repeals Regulation 952/2013 (Arts. 284 and 287(2)). Storage moves to Arts. 142–147: still no time limit (Art. 143), still public and private customs warehouses (Art. 144), authorisation in Art. 125. Existing delegated and implementing acts keep applying until replaced (Art. 284(1)).
• Customs warehouse for distance sales — 1 Jul 2028 — Art. 145 opens a private customs warehouse for distance sales to importers that use the IOSS scheme and hold Trust and Check status, for goods in collective packages and bulk quantities. A lower Union handling fee applies to sales from such a warehouse (Art. 20(4)).
• EU Customs Data Hub mandatory — 1 Mar 2034 — Importers, exporters and transit holders must provide the data through the EU Customs Data Hub instead of customs declarations; use is voluntary from 1 March 2031 (Art. 285(4)–(5)).
• Until 20 September 2027 every article number quoted on this page is an article of Regulation 952/2013. The new numbers follow in brackets where they differ.

What is a customs warehouse good for if you export into the EU?

• Consignment stock for EU customers — Ship a batch to a public customs warehouse in the EU, let EU customers buy from the shelf, and release only what sells. Duty and import VAT fall due release by release, not on the whole batch at arrival. Agree in the contract who is the declarant at each release: the buyer, your EU representative or the warehousekeeper’s client.
• One EU stock point for several markets — Goods can be re-exported from the warehouse to the UK, Switzerland, the Gulf or North Africa without ever paying EU duty on them (Arts. 215(1) and 237(1) UCC). Re-export needs a re-export declaration (Art. 270 UCC).
• Waiting for a licence, a buyer or a decision — Commercial-policy measures such as import licences do not apply while the goods are stored, only when they are released for free circulation (Art. 237(1)(c) UCC). Product rules applied by customs are another matter: check them with the warehousekeeper. From 21 September 2027 the new Code makes compliance with that other legislation a condition for placing goods under a storage procedure (Art. 142(2)(b) of Regulation 2026/2108).
• E-commerce stock held in bulk — Since 1 July 2026 the EUR 150 duty relief is gone: a flat EUR 3 per item applies until 1 July 2028 to consignments up to EUR 150 where the sale falls under the IOSS VAT scheme or the parcel is postal (Council Regulation (EU) 2026/382). From 1 July 2028 the new Code adds a customs warehouse for distance sales (Art. 145). Plan e-commerce stock case by case with your customs broker.
• Spare parts and project cargo — Slow-moving spares or project cargo that may or may not enter the EU market can wait without tying up duty and VAT. If a part must be repaired or processed, that needs a separate inward processing authorisation, and the goods are then no longer under customs warehousing while processed (Arts. 241 and 256 UCC).

Can a company outside the EU hold or use a customs warehouse?

• Can a company outside the EU hold or use a customs warehouse? — Use one: yes. Hold one directly: no. The authorisation to operate a customs warehouse is granted only to persons established in the customs territory of the Union (Art. 211(3)(a) UCC).
• Store in someone else’s public warehouse — You need no authorisation of your own: the warehousekeeper holds it (Art. 211(1)(b) UCC). You, or the EU company acting for you, become the holder of the procedure when the declaration placing the goods under customs warehousing is lodged in your name or on your behalf (Art. 5(35) UCC).
• File through an EU customs representative — A declarant must be established in the Union (Art. 170(2) UCC), and so must a customs representative (Art. 18(2)). The representative acts in your name (direct) or in its own name on your behalf (indirect) (Art. 18(1)); in indirect representation the person represented is also a debtor at release (Art. 77(3)). Settle in writing who carries what.
• Run your own private warehouse — Only through an EU-established legal person, such as a subsidiary or a branch, that obtains the authorisation. It must give the necessary assurance of proper operation (an AEO for customs simplifications counts), provide a guarantee if a customs debt can arise (Art. 89) and satisfy customs that supervision is possible without disproportionate administrative arrangements (Art. 211(3)–(4)). No retroactive authorisation is possible for a warehouse (Art. 211(2)(g)).
• Sell to an EU importer who places the goods — The EU buyer, as declarant, places the goods under customs warehousing and releases them later. The customs debt then arises with the buyer at release, and the buyer chooses what to do with the goods. Check who answers for a shortage: it depends on the warehouse type (next section).
• Whichever route you choose, the holder of the procedure answers for keeping the goods under customs supervision and for the obligations arising from placing them under the procedure (Art. 242(1) and (3) UCC).

Public type I, II, III or private: which customs warehouse is it?

• Public type I, II, III or private: which customs warehouse is it? — The authorisation must say which type applies (UCC-DA Art. 203). The type decides who answers for a shortage.
• Public customs warehouse type I — Who may store goods: Any person | Who answers for the goods: The warehousekeeper (authorisation holder) and the holder of the procedure (Art. 242(1) UCC) | Authorisation: Required (Art. 211(1)(b) UCC) | Before 1 May 2016: Type A
• Public customs warehouse type II — Who may store goods: Any person | Who answers for the goods: The holder of the procedure alone: the authorisation transfers the responsibilities to it (Art. 242(2) UCC; UCC-DA Art. 1(33)) | Authorisation: Required | Before 1 May 2016: Type B
• Public customs warehouse type III — Who may store goods: Any person | Who answers for the goods: Operated by the customs authority itself (UCC-IA Art. 1(11)) | Authorisation: Not needed when customs is the operator (Art. 211(1)(b)) | Before 1 May 2016: Type F
• Private customs warehouse — Who may store goods: Only the holder of the authorisation (Art. 240(2) UCC) | Who answers for the goods: The holder of the authorisation | Authorisation: Required | Before 1 May 2016: Types C, D and E
• Annex 90 of the Delegated Regulation maps the old types A to F to the new ones. You will still hear “type A” or “type D” in trade talk, so ask the warehouse operator which type its authorisation is. From 21 September 2027 the responsibilities sit with the holder of the authorisation and the importer (Art. 147 of Regulation 2026/2108).

How do goods get into a customs warehouse? Four steps

• Pick a warehouse whose authorisation fits your goods — The authorisation names the goods and the conditions: special equipment for dangerous or perishable goods (UCC-DA Art. 202), whether Union goods may be stored alongside with accounting segregation (Art. 177), and which type it is. Ask for the authorisation and its scope before you ship.
• Name the EU declarant — Use an EU-established customs representative, your EU buyer or an EU subsidiary (Arts. 18 and 170(2) UCC). EU-established operators register with customs and receive an EORI number (Art. 9(1) UCC).
• Lodge the declaration placing the goods under customs warehousing — Goods to be placed under a procedure are covered by a customs declaration for that procedure (Art. 158(1) UCC). The MRN of that declaration goes into the warehouse records (UCC-DA Art. 178(1)(b)). Goods that arrive without a declaration wait in temporary storage, which is limited to 90 days (Art. 149).
• Store, record and decide the exit — From acceptance, the authorisation holder and the holder of the procedure keep the records (Art. 214(1) UCC). The goods stay in the procedure until they are placed under a subsequent procedure, taken out of the Union, destroyed with no waste remaining or abandoned to the State (Art. 215(1)).

How long can goods stay? The clock that does not exist, and the clocks that do

• How long can goods stay? The clock that does not exist, and the clocks that do — Customs warehousing has no maximum period. The clocks below belong to the steps around it.
• In the warehouse — Unlimited — There is no limit to the length of time goods may remain under a storage procedure (Art. 238(1) UCC). Customs may set a deadline only in exceptional circumstances, such as long-term storage that threatens human, animal or plant health or the environment (Art. 238(2)).
• Before the procedure: temporary storage — 90 days — Non-Union goods in temporary storage must be placed under a customs procedure or re-exported within 90 days (Art. 149 UCC). Customs warehousing is one of those procedures.
• Movements to and from the warehouse — 30 days — A movement under customs warehousing ends within 30 days after the goods have been removed from the warehouse; customs may extend the period on request (UCC-DA Art. 179(3)).
• Proof of exit — 100 days — For goods moved from the warehouse to the office of exit, the records must show their exit within 100 days of removal; the period may be extended on request (UCC-DA Art. 179(4)).
• A temporary removal — Prior approval — Goods may be taken out of the warehouse for a time only with the customs authority’s advance authorisation, except in cases of force majeure (Art. 240(3) UCC).

What may you do with the goods inside the warehouse?

• What may you do with the goods inside the warehouse? — Storage, plus the “usual forms of handling” that preserve the goods, improve their appearance or marketable quality, or prepare them for distribution or resale (Art. 220 UCC). The list is Annex 71-03 of the Delegated Regulation, 22 points.
• Check, sample, sort, weigh and count the goods, and remove damaged or contaminated parts (Annex 71-03, points 3 and 4).
• Repair packing, ventilate, dry, remove dust, apply anti-rust treatment (points 1 and 7).
• Pack, unpack, repack, decant, label, and fix or remove marks, seals and price tags (point 18).
• Test, adjust and put machines into working order where only simple operations are involved (point 19).
• Divide goods or cut them to size by simple operations (point 17), and mix goods of the same kind to reach a constant or requested quality (point 14).
• Anything heavier, such as assembly, manufacturing or repair beyond the list, needs an inward processing or end-use authorisation, and the goods are then not under customs warehousing while processed (Art. 241 UCC).
• No retail sale from the warehouse, except sales to travellers, international organisations, NATO forces and diplomats under duty relief, and sales made remotely, including over the internet (UCC-DA Art. 201).
• Union goods stored together with non-Union goods need accounting segregation by type, customs status and, where relevant, origin (UCC-DA Art. 177).
• Storage and handling costs you incur in the EU are left out of the customs value for duty if you prove them (Art. 86(1) UCC). If a handling operation changes the tariff classification, you may ask for the original classification to be used (Art. 86(2)).

What records must the warehouse keep?

• What records must the warehouse keep? — The authorisation holder and the holder of the procedure keep records in a form approved by customs. They must let customs identify the goods, their customs status and their movements (Art. 214(1) UCC). The Delegated Regulation lists the content (Art. 178(1)):
• The reference to the authorisation, and the MRN or other number of the declaration that placed the goods under the procedure, with how the procedure was discharged.
• The documents that identify the goods and the placing and discharge of the procedure.
• Marks, identifying numbers, number and kind of packages, quantity and the usual commercial or technical description of the goods.
• The location of the goods and every movement.
• The customs status of the goods, and accounting-segregation details where Union and non-Union goods are stored together.
• Usual forms of handling carried out and any new tariff classification, and the storage and handling costs relied on under Art. 86(1) UCC.
• Any transfer of rights and obligations to another person (Art. 218 UCC).
• Customs may waive some items where supervision is not adversely affected (Art. 178(3)). An authorisation holder with AEO status for customs simplifications is deemed to comply insofar as its records suit the procedure (Art. 214(2) UCC).

Four ways out of the warehouse: what happens to duty and VAT?

• Release for free circulation — The procedure ends: When the release declaration is accepted (Art. 215(1) UCC) | Import duty: The customs debt arises at acceptance, with the rate and rules of that day (Arts. 77(2), 85(1)). The declarant is the debtor, and in indirect representation the person represented too (Art. 77(3)) | Import VAT: Chargeable when the goods cease to be covered by customs warehousing (Art. 71(1) VAT Directive), in the member state where that happens (Art. 61)
• Re-export — The procedure ends: When the goods have left the customs territory of the Union; a re-export declaration is lodged (Arts. 215(1), 270 UCC) | Import duty: Never arises (Art. 237(1)) | Import VAT: Never arises on the goods that leave
• Another customs procedure, for example external transit, inward processing or a free zone — The procedure ends: When the goods are placed under it (Art. 215(1)) | Import duty: Suspended again, under the rules of that procedure | Import VAT: According to the rules of that procedure and of the member state
• Destruction, or abandonment to the State — The procedure ends: When the goods are destroyed with no waste remaining, or abandoned (Art. 215(1)) | Import duty: No release for free circulation takes place | Import VAT: No release for free circulation takes place
• If goods disappear or are taken out of customs supervision, a customs debt arises through non-compliance, at the moment the obligation is not met (Art. 79(1)–(2) UCC). That is why the shortage rules by warehouse type matter.

Which rate applies if I wait?

• The rate and rules of the day the release declaration is accepted, not the day you stored the goods (Arts. 77(2) and 85(1) UCC). A tariff cut in the meantime helps you; a new anti-dumping duty or a higher rate hits the stock that is still in the warehouse. Enter the rate you expect at release in the calculator, and check the current measure for your HS code before you decide to release.

How are duty and VAT worked out when goods leave the warehouse?

• Duty is the customs value multiplied by the duty rate for the tariff classification and origin of the goods on the day of release. The customs value is the transaction value adjusted as the Code provides, including transport and insurance up to the point of entry into the Union (Arts. 70–71 UCC); storage and handling costs in the EU are excluded if proven (Art. 86(1)). Find the rate for your code in TARIC, or in Logistivo’s Customs Intelligence, which shows duty and trade-defence measures per HS code and origin–destination pair with the source and a dated record of each query. If you do not know the code yet, start with the HS code finder.
• Import VAT is the customs value plus duty, other charges and the costs up to the first place of destination, multiplied by the VAT rate of the member state of release (Arts. 85–86 of the VAT Directive). The VAT rate is not a customs matter: take the standard rate of that member state from the Commission’s TEDB and check whether a reduced rate or exemption applies to your goods. For an EU destination, Customs Intelligence returns the standard rate of the member state from TEDB.
• To see both lines for a specific member state, use the import VAT calculator; to build the customs value from invoice, freight and insurance, use the customs value calculator.
• Logistivo’s Customs Intelligence · HS code finder · import VAT calculator · customs value calculator

VAT: what the Directive fixes and what each Member State decides

• Fixed by the Directive — VAT on goods under customs warehousing becomes chargeable only when they cease to be covered by that arrangement (Art. 71(1) of Directive 2006/112/EC), and the place of importation is the member state where that happens (Art. 61). The base is the customs value plus duties and incidental costs (Arts. 85–86).
• Left to each Member State — Member States may exempt the supply of goods intended to be placed under customs warehousing, and supplies made while the goods remain there (Arts. 156(1)(c) and 160(1)(a)). Whether and how they do varies, as does the way import VAT is paid on release, for example schemes that let a registered importer account for it on its VAT return. Ask the broker or warehousekeeper in the member state where you will release.
• A “VAT warehouse” is a different thing — A VAT warehouse, a “warehousing arrangement other than customs warehousing” (Art. 157), is a national VAT scheme. It is not a customs procedure, and the tariff effect of a customs warehouse does not come with it.
• Recoverable or a cost? — A VAT-registered importer can usually deduct import VAT, so for that importer the warehouse changes the timing of cash. If you cannot deduct it, VAT is a real cost, but still payable only at release. The calculator shows VAT as cash in both columns.

Customs warehouse or one of the neighbouring regimes?

• Temporary storage (Arts. 148–149 UCC) — Duty while stored: Not yet decided: the goods wait for a declaration | Time limit: 90 days (Art. 149) | Authorisation: The operator needs one (Art. 148) | Use it when: The goods wait for a customs declaration
• Customs warehousing (Arts. 240–242) — Duty while stored: Suspended | Time limit: None (Art. 238) | Authorisation: The operator needs one (Art. 211(1)(b)) | Use it when: You want to hold stock and decide later: sell, re-export or process
• Free zone (Arts. 243–249) — Duty while stored: Suspended | Time limit: None (Art. 238) | Authorisation: Member State designates the zone; activities are notified (Art. 244) | Use it when: An enclosed zone suits you, for example at a port, with commercial or industrial activity
• Inward processing (Art. 256 ff.) — Duty while stored: Suspended | Time limit: Set in the authorisation (Art. 257) | Authorisation: Required, with economic conditions (Art. 211(4)(b)) | Use it when: The goods will be processed and the products exported
• VAT warehouse (Art. 157 VAT Directive) — Duty while stored: Not a customs regime: VAT only | Time limit: National rules | Authorisation: National authorisation | Use it when: You need VAT suspension for goods that may already be in free circulation

What is the equivalent where you ship from?

• What is the equivalent where you ship from? — The rules above apply on the EU side of the border. Your own customs authority has its own warehouse rules for goods entering your country; use this table as a starting point and confirm with your authority.
• United Kingdom — Regime and name: Customs warehouse, public or private | Who holds the licence: The warehousekeeper must be authorised by HMRC and established in the UK (EORI number, solvent, business need, inventory records). Depositors need no authorisation; in a private warehouse warehousekeeper and depositor are the same person | Duty, VAT and time: Duty and import VAT are delayed until release for free circulation, and not due if the goods are re-exported or moved to another customs procedure (other than authorised use) | Source: HMRC: How to use a customs warehouse; Apply to operate a customs warehouse
• United States — Regime and name: Bonded warehouse: class 2 (importer’s private) and class 3 (public), among eleven classes | Who holds the licence: Operated under a CBP bond; a class 2 warehouse stores only the proprietor’s own goods | Duty, VAT and time: Goods may be withdrawn for consumption on payment of duty, or for export or transportation; they may remain up to five years from the date of importation | Source: 19 CFR 19.1; 19 U.S.C. § 1557
• Anywhere else — Regime and name: Look for “bonded warehouse”, “customs warehouse” or “free zone” on your customs authority’s site | Who holds the licence: Compare three things: who may hold the licence, how long goods may stay and what happens to duty when they leave | Duty, VAT and time: Rules differ widely, so confirm each with the authority that issues the licence | Source: Your customs authority
• Ireland is part of the EU customs territory, so the rules on this page apply there.

Where does Logistivo fit when your stock sits in an EU customs warehouse?

• A stock ledger for your own accounts — In Logistivo a shipper’s account records every receipt, issue, transfer between warehouses and stock adjustment with the date, quantity, lot, expiry and the balance after the movement, and shows stock by warehouse and zone. The ledger is append-only, so a correction is a new reversing line, and an item below its minimum level carries a “Low” flag you can filter on. It is your commercial stock record and does not replace the records the customs office approves under Art. 178 of the Delegated Regulation. Warehouse management in Logistivo.
• Duty and measures per HS code and origin — Customs Intelligence shows the import duty and the trade-defence measures in force for a code and an origin–destination pair, each with its source, and keeps every query with its date. A query that returns a verdict costs 1 credit; one that returns none is free. Customs Intelligence.
• Documents and the broker on the load — Each shipment is a load. A customs broker joins it as sending or receiving broker and sees its parties, amounts and documents; the customs declaration is uploaded as its own document type, and the commercial invoice, packing list and freight invoice stay on the same load. Load management.
• Warehouse management in Logistivo · Customs Intelligence · Load management

Source

• EUR-Lex / Publications Office of the EU (read via CELLAR) — Regulation (EU) No 952/2013 (Union Customs Code): Arts. 5, 9, 18, 70–71, 77, 79, 85–86, 148–149, 158, 170, 210–220, 237–250, 256–257, 270 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013R0952
• EUR-Lex / Publications Office of the EU (read via CELLAR) — Delegated Regulation (EU) 2015/2446: Arts. 1(32)–(33), 177–180, 201–203, Annexes 71-03 and 90 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32015R2446
• EUR-Lex / Publications Office of the EU (read via CELLAR) — Implementing Regulation (EU) 2015/2447: Art. 1(11) public customs warehouse type III — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32015R2447
• EUR-Lex / Publications Office of the EU (read via CELLAR) — Regulation (EU) 2026/2108 establishing the Union Customs Code and the EU Customs Authority: Arts. 20, 125, 142–147, 284–287 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R2108
• EUR-Lex / Publications Office of the EU (read via CELLAR) — Council Regulation (EU) 2026/382: elimination of the threshold-based customs duty relief, EUR 3 per item from 1 July 2026 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R0382
• EUR-Lex / Publications Office of the EU (read via CELLAR) — Council Directive 2006/112/EC (VAT Directive): Arts. 61, 71, 85–86, 143, 156–160 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112
• European Commission, DG TAXUD — Customs warehousing and free zones (storage procedures) — https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-warehousing_en
• European Commission, DG TAXUD — Taxes in Europe Database (TEDB): VAT rates by member state — https://ec.europa.eu/taxation_customs/tedb/#/home
• HM Revenue & Customs — How to use a customs warehouse (UK) — https://www.gov.uk/guidance/how-to-use-a-customs-warehouse
• HM Revenue & Customs — Apply to operate a customs warehouse (UK) — https://www.gov.uk/guidance/apply-to-operate-a-customs-warehouse
• Electronic Code of Federal Regulations — 19 CFR 19.1: Classes of customs warehouses (US) — https://www.ecfr.gov/current/title-19/part-19/section-19.1
• Legal Information Institute, Cornell Law School — 19 U.S.C. § 1557: Withdrawal of merchandise from bonded warehouse (US; mirror of the Code) — https://www.law.cornell.edu/uscode/text/19/1557

Frequently asked questions

How long can goods stay in an EU bonded warehouse?

There is no maximum. Goods may remain under customs warehousing for as long as you like (Art. 238(1) of the Union Customs Code); customs may set a deadline only in exceptional circumstances, for instance long-term storage that threatens health or the environment. Temporary storage is different: it is limited to 90 days (Art. 149).

Do I pay duty when goods enter an EU customs warehouse?

No. Non-Union goods in the procedure are not subject to import duty, other charges, or commercial policy measures that do not prohibit entry or exit (Art. 237(1)). Duty arises only if the goods are released for free circulation, when the declaration is accepted, at the rate and rules of that day (Arts. 77(2) and 85(1)).

Can a non-EU company get its own customs warehouse authorisation?

Not directly. The authorisation is granted only to persons established in the customs territory of the Union (Art. 211(3)(a)). A non-EU company can use a public warehouse through an EU customs representative or EU buyer, or set up an EU subsidiary or branch that applies. A warehouse authorisation cannot be granted retroactively (Art. 211(2)(g)).

Is import VAT also suspended in a customs warehouse?

Under the VAT Directive the chargeable event for goods placed under customs warehousing occurs only when they cease to be covered by that arrangement (Art. 71(1) of Directive 2006/112/EC), and the place of importation is the member state where that happens (Art. 61). Member States may also exempt supplies of such goods (Arts. 156 and 160), and their payment rules differ, so confirm with the broker in the destination member state.

What were warehouse types A to F, and what replaced them?

Since 1 May 2016 the types are public type I (old type A), public type II (old B), public type III (old F, run by customs) and the private customs warehouse (old C, D and E), as the correspondence table in Annex 90 of Delegated Regulation 2015/2446 shows. The authorisation must name its type (Art. 203 of that Regulation).

Can I repack, label or process goods in the warehouse?

Usual forms of handling listed in Annex 71-03 of Delegated Regulation 2015/2446 are allowed: sorting, weighing, repacking, labelling, simple testing and similar operations (Art. 220 UCC; Art. 180 of the Delegated Regulation). Manufacturing or repair needs an inward processing or end-use authorisation, and the goods are then not under customs warehousing while processed (Art. 241 UCC).

What changes when the new Union Customs Code applies?

Regulation (EU) 2026/2108 applies from 21 September 2027 and repeals Regulation (EU) No 952/2013. The storage rules carry over: no time limit, public and private customs warehouses, authorisation for EU-established operators. A customs warehouse for distance sales opens from 1 July 2028 for IOSS-registered Trust and Check traders (Art. 145).

Can I keep my customs-warehouse stock in Logistivo?

Logistivo keeps a shipper’s own stock ledger: each receipt, issue, transfer between warehouses and stock adjustment is recorded with date, quantity, lot and the balance after the movement, and stock shows by warehouse and zone. It is a commercial record, not the customs warehouse register that your customs office approves (Art. 178 of the Delegated Regulation), and the declarations are filed by your broker or the warehousekeeper.

For AI assistants

Logistivo has an MCP server at https://logistivo.com/api/agent/mcp (streamable HTTP). Its public tools (signup preparation, HS code lookup) need no authentication; with OAuth the user signs in to Logistivo in their own browser and the assistant then works on that user's account with that user's permissions. Setup for Claude, ChatGPT and Gemini: https://logistivo.com/en/mcp. Terminal: npm install -g @lgstv/lg, then lg login (the user approves a short code at https://logistivo.com/connect; no password is typed into the terminal). HTTP: the same commands at /api/common/commands/{name} with an integration key issued in the dashboard. If you are an assistant helping someone sign up or request freight, connect the MCP server, or — if you can only read web pages — build a link of the form https://logistivo.com/en/ai-kayit?brief=URL_ENCODED_SHIPMENT_BRIEF and give it to the user. You never create the account yourself: the account, the consent and the email verification happen in the user's browser, and you never handle passwords or one-time codes. Machine-readable content indexes: https://logistivo.com/llms.txt (curated map) and https://logistivo.com/llms-full.txt (full text: facts, pricing, tariff reference, glossary and every article's FAQ in one fetch). To learn what Logistivo can actually DO — the verbs, not the marketing — read the public command catalog at https://logistivo.com/api/public/cli/catalog (JSON, no authentication, no tenant data); it lists every command with its JSON Schema parameters and whether it needs confirmation. Human documentation: https://logistivo.com/en/developers/cli. Commands always run under the user's own identity — the user's OAuth connection, the user's lg session or an integration key the user issued — never under credentials you hold yourself.