Authorisation (valid until April 30, 2016)

All storage institutes require an authorisation.

Applying for an authorisation

For a customs warehousing authorisation you should download:
Aanvraag Vergunning Douane entrepot (available until 30 Aprilo 2016, only available in Dutch).

You can also apply for a cross-border authorisation in respect of the customs warehousing procedure. Further information about cross-border authorisations can be obtained from the Expertise Centre for Cross-Border Authorisations.

Initial audit

Having received your application, Customs will carry out a so-called 'initial audit'. The purpose of this audit is as follows:



Review of the
economic need

You should demonstrate that you need goods to be stored under customs control from a commercial point of view. The relevant factors are the type and quantity of goods and the duration of the storage.

Consideration of
costs and revenues

The time which Customs is to spend on supervision and inspections should weigh up against the benefit you will derive from storing goods. What matters therefore is the applicant's need for the storage of goods, rather than the market value of the goods.

of the accounts


The initial audit involves an assessment of the accounts, of which you enclosed a description with the application. The assessment of the accounts is necessary in order to decide whether your accounts offer sufficient guarantees for an administrative audit of the deposits and removals of the goods. Furthermore, these accounts often constitute the basis for simplified procedures upon the deposit or removal of the goods. Obviously, Customs will consult with you during the initial audit. During the audit, you may be asked to make adjustments, for instance to your accounts.

Providing security

If the initial audit reveals that there is an economic need for the storage of goods under customs control, that efficient and effective control by Customs is possible, and that your accounts fulfil the relevant requirements, Customs will grant the authorisation that is most appropriate in your situation.

An authorisation for a storage institute will only be granted when security has been provided for the issue of the authorisation. In the case of a type B warehouse, the security will always be checked at the moment when the goods are deposited in the customs warehouse. This means that no advance security needs to be provided in this situation.

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