Belastingdienst

Glossary

Glossary for Customs

(Customs) warehouse
(Customs) warehouse

A (customs) warehouse is a storage area supervised by Customs.

Locations or premises accommodating the customs warehouses, free warehouses, free zones or temporary storage premises are approved by Customs. Only a type E customs warehouse does not involve approved premises. A type E customs warehouse consists of several storage locations which together constitute the customs warehouse. In the case of this warehouse type, Customs only has to know the storage location.

Deposit
Deposit

Deposit is the moment when goods are stored in a customs warehouse or entered in the stock accounts. Between the moment of deposit and the moment of removal, i.e. during the period in which goods are kept in storage, the party involved is responsible for the goods kept in storage.

Depositor
Depositor

A depositor is the person who should fulfil the obligations arising from the declaration for placement of the goods under the customs warehousing system. This means, amongst other things, that he will be liable for disparities. For example, if an inspection of the customs warehouse reveals that there are fewer goods in the customs warehouse than there should be according to the accounts, the depositor will, in principle, be responsible for this shortage and will have to pay the import duties and other import taxes owed.

In the case of an authorisation for a free zone of control type 2, the person responsible for the fulfilment of the obligations arising from the placement of the goods in the free zone is known as the 'operator'.

Private warehouse
Private warehouse

In the case of a private warehouse, the responsibility for the storage of the goods rests with the warehouse keeper. In the Netherlands, this concerns type C, D and E customs warehouses. This is connected to the fact that a type B customs warehouse can be used by anyone who wants to store goods. The type C, D and E customs warehouses can only be used for the storage of goods by the authorisation holder (warehouse keeper) himself.

Public warehouse
Public warehouse

A public warehouse is a customs warehouse where the responsibility for the storage of the goods rests in principle with the depositor. In the Netherlands, this is the type B customs warehouse.

Removal (by storage for businesses)
Removal (by storage for businesses)

Removal is the moment when the goods leave the customs warehouse or are deleted from the stock accounts because they are assigned a different customs-approved treatment or use.

Security (by customs storage)
Security (by customs storage)

When you store goods under customs control, you do not have to pay the import duties and other import taxes owed upon import with respect to these goods. These levies only become payable at the moment when you remove the goods and release them into free circulation. However, Customs wants to be certain that the import duties and taxes becoming due at the moment of release into free circulation will actually be paid. Therefore, Customs asks you to provide a financial guarantee in the form of - for example - a bank guarantee or a monthly credit. This gives Customs the certainty that the import duties and taxes will always be paid.

Storage institute
Storage institute

A storage institute is a collective name for:

  • temporary storage premises
  • type B, C, D and E customs warehouses
  • free warehouses and free zones
Supervision of Customs over customs goods (by storage)
Supervision of Customs over customs goods (by storage)

Customs exercises supervision over customs goods. This is also the case when goods are stored under customs control. As a rule, Customs supervision involves a mix of physical control on the one hand and administrative control on the other.

In the case of physical control, Customs is present when customs goods are deposited and removed and inspects the deposits and removals of the goods. In addition, Customs regularly checks the goods kept in storage.

In the case of administrative control, pre-approved (stock) accounts constitute the basis for the Customs inspection. Based on these accounts, Customs checks deposits and removals and the stock of goods kept in storage.

Warehouse customs storage
Warehouse customs storage

Please see:

Warehouse keeper
Warehouse keeper

A warehouse keeper is the (natural or legal) person to whom the authorisation to administer a customs warehouse was granted. This is the authorisation holder.

In the case of an authorisation for a free zone of control type 2, the authorisation holder is known as the 'administrator'.