Bonded warehouse - a solution for importers who do not want to pay customs duties and VAT straight away
What is the difference between a bonded warehouse and a temporary storage facility? How long can goods be stored there and what exactly can be done with them? Our expert Marcin Szreder talks about this in a short film
🎥 Watch the video and find out how customs warehousing works in practice
What is a bonded warehouse?
A customs warehouse is a specially designated place in a warehouse where goods from outside the European Union are stored before they are cleared through customs and released for free circulation. The space is operated with the approval of the customs and tax office and is located under constant customs supervision.
It is not possible to store undeclared goods in normal storage space - that is what you need a bonded warehouse for.
How long can the goods be stored there?
No time restrictions.
Unlike a temporary storage warehouse (where the limit is 90 days), goods in a bonded warehouse can remain as long as you need - even for many months or years, as long as this is in line with the documentation and the business objectives.
Can only part of the goods be moved out?
Yes. The bonded warehouse offers the possibility of flexible batch management - you can clear the goods consecutively, exactly when you need to. In this way, you pay duty and VAT only on the portion of the goods actually placed on the market.
What can be done with the goods?
In customs warehousing, the so-called 'customs' are allowed. customs repair procedures. You can, among other things:
- repackaging of goods,
- label,
- divide the parties,
- prepare goods for further distribution or export.
This makes a huge difference to temporary storage, where only basic maintenance is possible.
What documents are in force?
Goods are placed in a customs warehouse under the customs warehousing procedure, with the corresponding declaration in the customs system. Records and documentation can be outsourced to our agency - we will guide you through the entire process comprehensively.
🔄 Customs warehouse or temporary storage facility?
| Feature | Bonded warehouse | Temporary storage warehouse |
|---|---|---|
| Storage time | Unlimited | Maximum 90 days |
| Possible operations | Repackaging, labelling, batch splitting | Only conservative measures |
| Objective | Deferred clearance, distribution, re-exportation | Completion of documents, research, preparation for clearance |
| Documentation | Customs warehousing procedure | Summary declaration (DSK, PDS) |
Why use it?
The customs warehouse is:
- full control over costs and clearance times,
- the possibility of flexible marketing,
- option to prepare goods for resale or re-export,
- professional documentary handling by Alfa Customs Agency.
Wondering if a bonded warehouse will be right for your business?
Contact us - we will advise, carry out the paperwork and provide comprehensive support.
Customs warehousing and much more. Be sure to check out how not to pay VAT with the 33a procedure - watch the webinar hosted by our experts Katarzyna Kisielewska and Marcin Szreder
