Customs storage

Goods that enter the customs territory of the European Union (EU) from outside the EU may be stored under the supervision of Customs. This is known as storage under customs control. When goods are stored in this manner, no import duties and other import taxes are due. Furthermore, certain trade policy and agricultural policy measures, import bans and import restrictions are not applied.

Options for storage under customs control

In the Netherlands there are the following options for storage of goods under Customs control:

  • Storage in temporary storage premises - This form of storage is intended for the storage of goods under customs control for a short period of time.
  • Storage in customs warehouse - This form of storage is intended for the long-term storage of goods under customs control. Depending on the type of customs warehouse, the physical control by Customs may be partly replaced by an audit of the warehouse keeper's accounts.
  • Storage in free warehouse/free zone - This form of storage is intended for the long-term storage of goods under customs control in a number of specific situations.

The option you choose depends on a number of factors, such as the purpose for which you want to store the goods under customs control, the place where your business is based, the nature of your business, etc.

In 2017-Q1 R.B.C. Terminal wants to be in possession of all necessary licenses to serve as a customs-entrepot type C.  As administrator the R.B.C. Terminal can store laden (tank) containers and reefers – for unlimited time - for third parties.

Customs storage