Public customs warehouse
Also called: public warehouse · type I · type II · type III
A customs warehouse available to any person for storing goods. Under the UCC there are three types: type I, where the warehouse keeper bears responsibility; type II, where each holder of the procedure does; and type III, operated by the customs authorities.
In practice
Using a public warehouse lets smaller importers defer duty without their own authorisation, but responsibility for the goods depends on the type.
EU
UKRelated terms
- Customs warehouse
- A place authorised by customs where non-Union goods can be stored without paying import duty and VAT until they are released for free circulation or…
- Private customs warehouse
- A customs warehouse reserved for storage of goods by the holder of the warehousing authorisation, who is also usually the warehouse keeper. It suits…
- Customs warehouse types (Türkiye)
- Turkish legislation classifies customs warehouses into types identified by letters, distinguishing public warehouses that any person may use from…