Types of customs warehouses when importing from China
Not all goods arriving from China are cleared immediately. There are customs regimes and warehouses that let you store the goods without yet paying the taxes, which brings flexibility and cash-flow advantages.
In this guide we review the types of customs warehouses and when it's worth using them.
What they're for
A customs warehouse lets you keep the goods under customs control, without releasing them for free circulation and therefore without paying duties or VAT until you decide to put them on the market. It's useful if you want to defer taxes, re-export part of the goods or manage stock with more room.
Temporary storage
On arrival at the port, the goods go into temporary storage while their customs destination is decided. It's a transitional situation, with a limited deadline to file the declaration.
Customs warehouse
A customs warehouse lets you store non-EU goods for a long period without paying duties or VAT. They're only assessed when the goods leave the warehouse for release for consumption. It's ideal for large volumes sold off gradually.
Free zone
Free zones are areas where goods are considered outside the customs territory for duty and VAT purposes. They allow storing, handling or processing goods with tax and customs advantages, especially useful in re-export operations.
When does it suit you?
- If you import large volumes and sell them in stages (you defer VAT and duty).
- If you'll re-export part of the goods outside the EU (you avoid paying taxes you'd later recover).
- If you need flexibility to consolidate or redistribute stock.
How R'S WARE helps you
We advise you on the most convenient customs regime for your operation and manage storage and consolidation, both at origin and destination, so you optimise taxes and logistics.
