PEKO Customs Agency Poland Services Customs warehouse and bonded warehouse

Customs warehouse and bonded warehouse

Customs warehousing procedure

The customs warehousing procedure (also called the bonded warehousing procedure) allows imported goods to be stored under customs supervision without paying duties and taxes until the goods are either released for free circulation on the EU market or re-exported outside the EU. This procedure is beneficial for companies importing goods that are not immediately placed on the market, as it enables temporary storage until the required documents and permits are obtained.

Customs warehousing offers flexible stock management and allows goods to be repacked, sorted, labelled and to undergo other logistics operations. Goods may be stored for a period determined by the customs authorities, which supports efficient logistics planning and cost optimisation.

See also: customs clearance

What is a customs warehouse and what are its functions?

A customs warehouse is a designated storage facility approved by the customs and fiscal authorities and kept under their supervision. Its primary purpose is to store non-Union goods, i.e. goods originating from outside the EU customs territory. While in a customs warehouse, such goods are not subject to import duties or trade policy measures, which means businesses can store them without having to pay duties and taxes immediately.

One of the key functions of a customs warehouse is the ability to store goods without time limits (subject to the conditions set by customs). This allows companies to manage inventory flexibly and plan the release of goods onto the market at the most convenient time. In addition, customs warehousing enables the deferral of customs and tax liabilities, supporting a company’s cash flow.

Types of customs warehouses

Customs warehouses can be classified as:

Public customs warehouse – available to different companies, allowing them to store goods without immediate payment of duties and taxes.
Public customs warehouses – operated by warehouse providers offering services to businesses.
Type I, II and III customs warehouses – different in terms of functions and operating rules; for example, a Type III customs warehouse may allow the deferral of duty payment until goods are released for free circulation in the EU.

Examples of goods commonly placed under the customs warehousing procedure

The customs warehousing procedure can be used for various categories of goods imported into the EU customs territory but not released for free circulation immediately. Common examples include:

Raw materials and semi-finished products – such as steel, aluminium, plastics or industrial chemicals, intended for further processing or production.
Finished consumer goods – e.g. consumer electronics, clothing, footwear and textiles requiring repacking or labelling before distribution.
Spare parts and components – stored for later assembly or as service stock for automotive, aviation or home appliance sectors.
Seasonal goods – e.g. holiday decorations, seasonal clothing or sports equipment held until the sales season.
Tobacco and alcohol products – subject to excise duty, stored under customs supervision until release or export.
High-value goods – such as jewellery, watches, electronics or luxury consumer goods requiring special storage conditions and strict control.
Pharmaceutical and medical products – requiring special storage conditions (e.g. controlled temperature and humidity) and compliance with sanitary and customs rules.
Goods intended for export – temporarily stored before onward distribution to foreign markets.
Promotional materials and samples – used for fairs, exhibitions or promotional campaigns, stored without immediate duty payment.

Goods placed under the customs warehousing procedure may be stored for a period set by customs authorities, depending on the goods and their intended use. This procedure is beneficial for companies that want to defer duty and tax payments, optimise storage costs and manage inventory flexibly.

Customs warehouse vs temporary storage facility

A temporary storage facility and a customs warehouse are two different concepts, although they are often used interchangeably.

A customs warehouse allows goods to be stored under customs supervision without paying duties and taxes until release or export. Goods can undergo operations such as repacking or sorting.
A temporary storage facility allows goods to be stored before customs clearance. It is a short-term solution used before duties are paid and before the goods are released for free circulation.

Functions of a customs warehouse

Customs warehousing functions include:

Suspension of duty and tax payments – defers payment until goods are released or exported.
Storage of goods subject to customs and tax liabilities – enables storage of non-Union goods without immediate payment, improving cash flow.
Repacking, sorting and labelling – these operations may be carried out before distribution or export.
Payment suspension function – increases flexibility in stock management by removing the need to pay duties immediately.

Requirements for a customs warehouse

A customs warehouse must meet a number of requirements under customs rules to ensure secure storage under customs supervision. The facility must have adequate space and structure for safe storage. It should also be equipped with shelving and a warehouse management system (WMS) to support control and access to goods.

In addition, it must meet requirements related to monitoring, scales, forklifts, readers and scanners necessary for effective warehouse operations. Appropriate security measures (e.g. alarms and surveillance) are also essential to ensure goods remain safe under customs supervision.

Customs control and formalities

Goods stored in customs warehouses are subject to customs supervision and inspections.

Customs authorities monitor storage and verify that documentation matches the actual stock. Declarations of conformity and other documents required by customs must be submitted before the warehousing procedure is discharged.

Goods placed in a customs warehouse may be stored for a period determined by customs authorities, depending on the goods and their intended use.

Repair procedure and discharge of the procedure

If goods are damaged, it may be possible to use a repair procedure allowing goods to be repaired in the customs warehouse without paying duties and taxes.

Once the repair or warehousing procedure is completed, the procedure is discharged – which may involve paying the customs duties or exporting the goods outside the EU.

Only goods released onto the EU market become subject to import duties.

Who can use the customs warehousing procedure?

The customs warehousing procedure may be used by:

importers bringing goods into the EU customs territory who want to defer duty and tax payments and store goods in compliance with customs rules,
exporters who want to prepare goods for export without paying duties upfront,
logistics operators running a public customs warehouse or other public warehouses based on an authorisation issued by customs authorities.

Benefits of using a customs warehouse

Deferral of duty and tax payments until goods are released for free circulation.
Better cash flow management thanks to the payment suspension function.
Ability to repack, label and prepare goods for further distribution.
Customs supervision and controls increase security and legal certainty for stored goods.

Customs warehouse Poland | Temporary storage Poland with PEKO Customs Agency

PEKO Customs Agency offers comprehensive customs warehousing and temporary storage services tailored to clients’ needs.

A public customs warehouse and a temporary storage facility allow flexible inventory management and optimisation of storage costs. Our public customs warehouses are located in strategic locations, which facilitates exporting goods and repacking goods before onward distribution.

The PEKO team provides support with customs procedures and professional handling of all formalities related to customs warehousing.

Use our customs warehousing and temporary storage services to optimise export and import costs.