Customs warehousing allows the owner to hold imported non-Community goods in the Community and choose when he pays the duties or re-exports the goods.

The amount of working or processing allowed on goods held in warehouses is limited essentially to keeping them preserved with a view to subsequent distribution. However, it is possible to process goods under inward processing or processing under customs control on the premises of a customs warehouse.

Goods for export can also be put in warehouses as this allows for VAT zero rating (i.e. no VAT is charged by the supplier in respect of those goods). Furthermore, Community goods may be put in customs warehouses in order to benefit from Community legislation governing export refunds or the repayment of import duties.

These guidelines are not law and are only of an explanatory nature. Their purpose is to provide a tool to facilitate the correct application of the legal provisions.