WHEN IS A CUSTOMS WAREHOUSE REASONABLE?
Goods from third countries destined for re-export, when imported into the EU, have to be customs cleared and when exported, to be transferred into an export and duty drawback procedure. Unless a customs warehouse is available. There, the goods are put into interim storage duty unpaid until their country of destination has been determined. Thus, you save the import duty and in addition, the often very complex customs duty drawback procedure becomes nonessential for the re-export. Full flexibility is maintained upon transit. Once the country of destination has been determined, a transit document (T1) will be issued. However, if the goods are delivered into an EU-country, customs duty will have to be regularly paid.