Customs warehouse

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Former customs warehouse in Berlin's Westhafen

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.


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