Customs warehousing CWx

Storage of non-EU goods without immediate payment of duty or import VAT, both suspended until release for free circulation or re-exportation.

Why it matters: cash flow is preserved, and no duty is due at all if the goods leave the EU again.

What to plan for: compliant records, a guarantee, and approval of the premises.

What you must supply

• A4 plan for each storage location: name of the warehouse, address, date, company stamp and the applicant's signature
• Annex Type of declaration — for placing goods under the procedure and for discharging it
• Annex Storage facility
• Lease agreement if you are the tenant
• Mandate agreement on the principal's letterhead where storage costs are paid by an agent
• Calculation of the debts where a comprehensive guarantee is used: CN code, value, quantity, type of duty, excise rates, average discharge period

The types of warehouse

• CW1 — public type I: responsibilities shared between the holder of the authorisation and the holder of the procedure
• CW2 — public type II: responsibilities of the holder of the procedure alone
• CWP — private: the holder of the authorisation is also the holder of the procedure
• CW3 — public type III, run by customs: does not exist in Belgium