What happens in a customs warehouse?

A customs warehouse is a storage facility that is exempt from customs duties and trade restrictions. It serves primarily for transit and logistics purposes and is divided into six categories. Types A, B, and F are public warehouses, while types B, C, and D are considered private warehouses. These categories refer only to who is responsible for the goods stored: it may be the warehouse operator, the customs authority, or the party using the facility.

Another distinction relates to the type of goods stored: whether they are Community goods (produced or obtained within the EU) or non-Community goods. This classification is important for understanding how customs obligations and regulations apply.