Temporary Storage / Customs Warehousing

Temporary Storage and Customs Warehousing
Temporary Storage and Customs Warehousing

When do you need temporary storage / customs warehouse?

For Duty Unpaid Goods
Deferred Duties
Short / Long-Term Storage

Customs Warehousing

Warehousing knows no time limit

Customs warehousing allows Non-Territory goods to be stored in a designated location within the customs territory without being subject to import duties or other charges related to the import of goods or to commercial policy measures (such as import licences). Goods can be entered into the customs warehouse procedure by direct import, by transfer from another warehouse or by transfer from another special procedure.




An authorisation from the customs authority is required for the operation of storage facilities for the customs warehousing of goods. The requirements to obtain such authorisation are:

  • To be established in the customs territory ;
  • To provide necessary assurance of the proper conduct of the operations; and
  • To provide a guarantee where a customs debt or other charges may be incurred.

Temporary Storage

Take time to decide

When goods are brought into a customs territory without paying duties they are placed into temporary storage, until they are placed under a customs procedure or re-exported. Goods must be placed under a customs procedure or re-exported within 90 days following their entry to temporary storage.

Under temporary storage, the customs supervision of the goods is ensured, as they are stored in an authorised temporary storage facility or at any other place designated or approved and controlled by the customs office where the goods are presented.


No direct duty burden
ALS authorised temporary storage facilities

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At ALS, we are more than just a broker.
At ALS, we are more than just a broker.