Customs warehouse
A bonded warehouse (also customs warehouse ; in Switzerland also: bonded warehouse ) is a warehouse for the untaxed and duty unpaid interim storage of goods. In addition, trade policy measures do not apply.
functionality
These warehouses are under an official bonded bond, which means: They are approved and monitored by customs . The customs warehouse is mainly defined by the procedure and less by the physical location, which is why it is also referred to as the customs warehouse procedure .
Motives for customs warehousing:
- Reimbursement function
- Design of prohibitions and restrictions
- Credit function
- Logistics and transit function
- Control of trade policy measures
- Re-export function
Storage types
According to the law of the European Union there are public (types A, B and F) and private customs warehouses (types C, D and E) according to Article 99 ZK in conjunction with Article 525 ZK-DVO.
Public bonded warehouse
Public bonded warehouses are available to everyone for the storage of goods. Types A and B are set up by freight forwarders, type F are warehouse by customs authorities.
- With storage type A , the warehouse keeper is responsible for the goods, but the depositor is responsible for the transfer.
- With storage type B , the depositor is responsible for compliance with the regulations during storage and also for the transfer to the storage procedure.
- With storage type F , the customs authority is the warehouse keeper.
Private bonded warehouse
Private bonded warehouses are set up when the need for storage is very high; here the warehouse keeper must also be the depositor. A private customs warehouse requires authorization from the customs administration in accordance with Article 100 of the Customs Code . One of the most important prerequisites is that the storage period exceeds 30 days, otherwise the use of a deferred account is intended to offer the credit function.
- With storage type C , the warehouse keeper only has access to the stored goods with the customs authorities.
- With storage type D , the warehouse keeper has access to the stored goods even without the customs authorities.
- In the case of the type E bonded warehouse (French: Entrepôt ), storage does not necessarily have to take place in a location approved as a bonded warehouse. Only the customs warehouse procedure is approved.
See also
Web links
- Natalie Gratwohl: duty-free warehouse as a discreet hoard. Oil paintings and gold bars in the concrete bunker. In: Neue Zürcher Zeitung from January 31, 2014