Bonded warehouse

Bonded warehouse - Alfa Warehouses' answer to the needs of entrepreneurs who, when importing, aim to optimise expenses, and improve economic efficiency.

A customs warehouse is a type of separate warehouse approved by the customs and revenue authorities and under their supervision. It is intended for the storage and keeping of goods from outside the customs territory of the European Union.

Through the customs warehousing procedure performed in a customs warehouse, you can suspend payment of duties and taxes for goods from third countries for the time that the goods are stored in a customs warehouse. This is known as the suspension of payment function.

Benefits of storing goods in Alfa Warehouses customs warehouse

Customs warehousing provides businesses with considerable savings, especially for goods with so-called unlimited usefulness.

• you have the option to import a larger quantity of goods, to deposit them in a customs warehouse, without paying customs duties and VAT or excise duty;
• deposit the goods in a warehouse in order to later apply for the documents and tests necessary for their release on the market (CE mark).
• allows for non-payment of customs duties and other taxes on re-exported goods (re-export).
• Non-EU goods placed under the customs warehousing procedure do not have to be released for circulation in the customs territory of the European Union either if they are to be re-exported.

Customs warehousing also offers the possibility of storing EU goods in justified cases

It allows a corrective procedure to be carried out, e.g. when goods are detained by Customs due to shortcomings (importer markings, CE, instructions, required documentation and certificates).

Custom warehouse - authorisation to operate 

The customs warehouse is supervised by the relevant customs authorities. Permits must be obtained before it can be opened. The application to open a customs warehouse must be accompanied by the title of the warehouse, a plan of the warehouse, and a description of the security features ensuring that the goods stored therein will be safe under customs supervision. The Customs Authority may also require additional documents and explanations to ensure that the requirements are met. Entrepreneurs operating a customs warehouse and holding AEO status are subject to continuous monitoring.

 

Bonded warehouse - sales and changes to goods

Retail sales of goods in a bonded warehouse are not permitted. However, there are exceptions when such sales may be permitted:

• when sales are conducted remotely, via the Internet,
• when travellers travelling to or from countries or territories outside the customs territory of the Union are exempted from import duties,
• in the case of exemption from import duties for members of international organisations
• when NATO forces are exempted from import duties,
• in the case of exemption from import duties under diplomatic or consular agreements.

Bonded warehouse - Consignment

Consignment, i.e. the placing of stored goods under a commission sale by the warehouse keeper, is possible in a customs warehouse. In order to perform consignment, it is necessary to conclude a warehousing contract and a commission contract - conditions set out in the provisions of the Civil Code.

 

Customs warehouse - what operations can be performed on the goods?

• dividing goods into batches,
• labelling,
• repackaging,
• maintenance,
• blending,
• trimming,
• taking samples and carrying out tests, e.g. Sanitary and Epidemiological Station tests or Trade Inspection tests,
• processing of goods placed under the processing procedure - upon authorisation by the customs authority, and where customs supervision is not adversely affected.

Customs law also allows other actions on the goods as long as they improve the quality of the goods and/or their appearance and/or prepare them for distribution and as long as they do not change the type of goods.

 

Bonded warehouse - how long can goods be stored?

The length of time the goods remain in customs warehousing is unlimited, as long as the goods do not begin to pose a risk to human health and/or the environment in the event of prolonged storage.

 

Customs warehouse - repair procedure

The customs warehouse is also a place where we can store goods in case they are detained by Customs due to deficiencies (importer markings, CE, instructions, required documentation and certificates). It is possible to carry out the repair procedure after obtaining permission from Customs.

 

Alfa Warehouses Customs Warehouse - how can we help you?

• comprehensive handling of goods in customs warehousing
• warehouse service,
• the possibility of deferring customs and tax duties for an unlimited period of time for the storage of goods
• transit of consignments to EU countries without the need to bring the goods into the Polish customs territory
• integration of goods for the purpose of exporting them out of the country
• labelling, repackaging of goods, application of excise marks
• securing customs and tax duties in transit and release procedures based on an agreement with the customs agency operating the customs warehouse,
• advice on customs and trade procedures
• storage of goods in accordance with the provisions of Article 242(1) UKC

Working with us means even more benefits! We have our own Customs Agency  with an AEO certificate so that we can issue the documents necessary for clearance under various customs procedures and the storage of goods in the customs warehouse and high-bay warehouse.

alfa Warehouses customs warehouse - make an enquiry

Telephone: + 48 690 004 413

 
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Read also: National warehouse, bonded warehouse and temporary storage - what they are and how they differ from each other