Has cargo arrived at the Port of Klaipėda but you are not yet ready to import, re-export or split the shipment? We can receive goods into a customs warehouse near the port, allowing temporary storage while customs duties and import VAT are deferred under the applicable customs procedure.
We also provide integrated sea-logistics solutions, coordinating not only cargo receipt but also transport, customs and cargo-handling services where required.
What is a customs warehouse?
A customs warehouse is a customs-supervised facility where non-Union goods can be stored with import duties and VAT suspended until the goods are released for free circulation or placed under another customs procedure.
By storing goods temporarily in a customs warehouse, you can defer import duties and taxes until the goods are actually released for import into the market. Cargo may also be held while a buyer is found, onward delivery is arranged or required documents are awaited, subject to customs rules.
Process
1. Cargo receipt
Cargo arrives at the warehouse, where its documents, quantity and key details are checked.
2. Customs-status formalities
The required documents are prepared and the goods are placed under the customs warehousing procedure.
3. Storage under customs supervision
Goods are stored in the customs warehouse and their movements and records are managed in accordance with applicable customs requirements.
4. Selection of the onward solution
The client decides whether the goods should be released for free circulation, re-exported, transferred or placed under another customs procedure.
5. Completion of the procedure
According to the chosen solution, the required documents are prepared, applicable duties and taxes are paid where due, or the goods are transferred to another customs procedure.
Cargo receipt
Storage under customs supervision
Completion of the procedure
Customs brokerage
Selection of the onward solution
- 1
Cargo receipt
- 2
Customs brokerage
- 3
Storage under customs supervision
- 4
Selection of the onward solution
- 5
Completion of the procedure
Advantages
Compared with standard warehousing, a customs warehouse offers several distinctive advantages:
Deferred customs duty and VAT
Import charges become due when goods are released for free circulation; while the goods remain under the customs warehousing procedure, the applicable import duties and taxes are suspended.
Flexibility
Cargo can be stored while documents are being completed, final orders are confirmed, the shipment is split into several lots or other processes are coordinated.
Everything in one place
By using a customs warehouse in Klaipėda, related services can be coordinated through one provider, including warehousing, handling, freight forwarding and customs brokerage where required.
FAQ
A customs warehouse is a customs-supervised facility where non-Union goods can be stored with import duties and VAT suspended until they are released for free circulation or placed under another customs procedure. It can be particularly useful for businesses importing larger lots but selling them gradually, re-exporting goods outside the EU or waiting for additional documents.
Under the Union Customs Code there is generally no fixed maximum storage period for goods placed under the customs warehousing procedure, although specific goods or circumstances can be subject to additional restrictions. This allows goods to be stored while a buyer is found, re-export is arranged or the business prepares for release to the EU market.
Several options are possible. Goods can be released for free circulation, in which case the relevant import declaration is lodged and applicable customs duties and import VAT become due. They can be re-exported outside the EU, or they can move under a transit procedure such as T1 to another authorised location. The appropriate option depends on the intended destination and customs status of the goods.
