Definicja customs warehouse

A building or other secured area in which dutiable goods can be stored, manipulated, or undergo manufacturing operations without payment of duty.

A customs warehouse is a location that is authorized by customs authorities for storing goods that are either in transit or awaiting payment of customs duties. It is primarily available to defer payment of import duties for the period of time that the goods are in storage.

Customs warehousing also free goods from trade policies, such as the presentation of import licenses, until they are cleared for free circulation or re-export.

Customs warehouses allow the customs authorities to control the movement of dutiable goods and to safeguard customs revenue.

Plants or storage locations are organizational units in an ERP system that can be designated customs warehouses.