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Applying for permission to operate a customs warehouse

In a customs warehouse, you can store non-Union goods for as long as you like in the territory of the European Union. In doing so, you must:

  • do not pay import duties, and
  • do not comply with commercial policy measures in so far as those measures do not prohibit the entry or exit of goods into or out of the customs territory of the Union. For example, you do not have to present an import permit.

Bonded warehouses thus offer you the opportunity to:

  • to temporarily store imported goods duty unpaid before a subsequent export,
  • to pay import duties only at a later date, or
  • transfer stored goods to other customs procedures.

There are different types of bonded warehouses:

  • public bonded warehouses (CW1 or CW2)
  • private bonded warehouses (CWP)

If you have successfully applied for the permit to operate warehouses for the customs storage of goods, you are the holder of the permit. Then you can use the warehouse indefinitely. However, if there are changes in your company that could affect your approval, you must report them. This includes, for example, insolvency proceedings.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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