Bonded warehouse

Custom warehouse - Alfa Warehouses' answer to the needs of entrepreneurs who, when importing, seek to optimize expenses, and improve economic efficiency.

A bonded warehouse is a type of separate warehouse, approved by customs and revenue authorities, under their supervision. It is intended for the storage and warehousing 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 customs duties and taxes for goods from third countries, for the time 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

The bonded warehouse provides businesses with considerable savings, especially for goods with so-called unlimited usefulness.

• you have the opportunity to import a larger quantity of goods, deposit them in a customs warehouse, without paying customs duties and VAT and excise taxes;
• deposit the goods in the warehouse to later apply for the documents and tests needed for its release (CE mark).
• Allows non-payment of customs duties and other taxes on re-exported goods (re-export).
• Non-EU goods placed under the customs warehousing procedure also do not have to be released for circulation in the customs territory of the European Union if they are intended for re-exportation.

Customs warehouse also gives the opportunity to store EU goods in justified cases

Allows you to carry out the repair procedure, for example, when the goods are detained by Customs due to deficiencies (importer markings, CE, instructions, required documentation and certificates).

Custom warehouse - permit to operate 

The customs warehouse is supervised by the relevant customs authorities. Before opening it, permits must be obtained. 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 safeguards to ensure 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 on goods

Retail sales of goods in a bonded warehouse are not permitted. However, there are exceptions when permission to conduct such sales can be obtained:

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

Bonded warehouse - Consignment

In a bonded warehouse, it is possible to make Consignment, i.e. to include the stored goods in a commission sale, made by the operator of the bonded warehouse. In order to perform consignment, it is necessary to conclude a warehouse contract and a commission contract - the conditions set forth in the provisions of the Civil Code.

 

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

• dividing goods into lots,
• labeling,
• repackaging,
• maintenance,
• blending,
• trimming,
• Sampling and testing, e.g., Sanitary and Epidemiological Station tests, or Trade Inspection tests,
• processing of goods under the processing procedure - after obtaining permission from the customs authority, and when there is no negative impact on customs supervision.

Customs law also allows other actions on the goods as long as they increase the quality of the goods and/or their appearance and/or prepare it 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 goods stay in a customs warehouse is unlimited, as long as the goods do not begin to pose a threat to human health and/or the environment in the event of long-term 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's 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 the customs warehouse
• warehouse service,
• The possibility of deferring customs and tax duties for an unlimited period of storage of goods
• Transit of shipments to EU countries without entering the Polish customs territory
• Integration of goods for export from the country
• Labeling, 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

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

Customs warehouse alfa Warehouses - make an inquiry

phone: + 48 690 004 413

 
Alfa Warehouses - stay up to date with our news - follow us on the channels Facebook and Linkedin
Read also: Domestic warehouse, bonded warehouse and temporary storage warehouse - what they are and how they differ from each other