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Customs Warehouse
Customs Warehouse
Warehouse Types

There are 6 types of Customs Warehouse permissable in the EU. These are labelled A - F. The Langdon Warehouse Module can be used for any of the warehouse types.

Below is a short description for each type:

Type A: a public warehouse where anybody can store their goods and where the warehouse keeper is responsible for fulfilling the obligations arising from the placing of goods under the Customs Warehouse procedure.

Type B: A public warehouse where anybody can store their goods and where the depositor is responsible for fulfilling the obligations arising from the placing of goods under the Customs Warehouse procedure. Type B warehouses are often used by stevedores, agents and transport companies in ports to store goods for a limited time until the means of transport has arrived to further distribute the goods to the place of destination.

Type C: A private warehouse where only the warehouse keeper can store goods, where the warehouse keeper is the same person as the depositor but is not necessarily the owner of the goods.

Type D: A private warehouse where only the warehouse keeper can store his goods, where the warehouse keeper is the same person as the depositor but is not necessarily the owner of the goods. In contrast with the other warehouse types the Import Duties are calculated based on the rules of assessment ascertained or accepted at the time when the goods are placed under the Customs Warehousing system. This type of warehouse is quite similar to a type C warehouse

Type E: A private warehouse where only the warehouse keeper can store his goods, where the warehouse keeper is the same person as the depositor but is not necessarily the owner of the goods. For this type of warehouse it is permitted to place the goods under the Warehouse Procedure without them being physically stored in a Customs Warehouse. This type of warehousing requires a high level administrative organisation including inventory records, as the physical location of the goods is not the key factor, but the fact that the goods are entered in the warehouse records. Customs must be able to follow the goods through the records system. This type of warehouse is the most sophisticated type which gives maximum flexibility to the warehouse keeper, but also requires a high level records system.

Type F: A public warehouse where anybody can store their goods, which is operated by the Customs authorities. This type of warehouse is very rare.

Please note Types B and F are not available in the UK.



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