The customs warehouse operates under a suspensive regime with economic impact as it allows, subject to a specific authorization by the Customs Authority, the suspension of the payment of the duties imposed on the goods deposited.

In these places goods can be stored without undergoing to the related taxation, pending the assignment of the final destination.

The following types of goods are eligible for this procedure:

- Non-EU goods in suspension of customs duties;

- Community goods, for which specific Community legislation provides, by reason of their placement in the customs warehouse, the benefit of measures generally connected with the export of goods, pending their final destination (Article 98, lett. b), of Reg. (EEC) 2913/1992).

Specifications and methods of use

The customs warehouse is a place authorized by the Customs Authority and subject to its control in which goods can be stored under the established conditions and is divided into:

- public warehouse or a customs warehouse that can be used by anyone for the storage of goods;

- private warehouse or a customs warehouse intended solely for storing goods of the warehousekeeper.

The characteristics of public customs warehouses (type A, B and F), as well as private ones (type C, D and E) are reported in art. 525 and following the aforementioned Reg. (EEC) no. 2454/93.

The granting of the customs warehousing procedure is subject to authorization issued by the local Customs Office, with the subjective and objective requirements needed by Community legislation, at the request of the interested party, complete with the required attachments, drawn up on plain paper and filled in in accordance to the form referred to in annex 67 of the DAC, following the indications in the explanatory notes.

Reference legislation

- Community regulation:

Articles 98/113 of Reg. (EEC) 2913/1992 (the Community Customs Code);

Articles 496/523 (provisions that apply horizontally to all economic customs regimes) and 524/535 (specific provisions relating to the customs warehouse procedure) of Reg. (EEC) 2454/1993 (the implementing provisions of the Community Customs Code).

- Domestic provisions and administrative documents:

Circular no. 16/D of 28 April 2006;

Directive prot. n. 7521/ACGTRU/IV of 28 December 2006;

Directive prot. n. 22321 R.U./ACGTRU/IV of 24 February 2009.