Customs warehouse: the benefits and obligations
In a customs warehouse, non-EU goods are stored under suspension of import duties and VAT. For the Netherlands, as a transit country, this suspension procedure is an enormous advantage. For example, goods can be transported in one consignment to the (air)port, stored in a customs warehouse and then transported to different countries of destination. This prevents double import duties and VAT. This facility also means obligations. This contribution highlights the advantages and obligations of a customs warehouse.