Entrepôt

A customs warehouse ( in Switzerland also: bonded warehouse ) is a warehouse for untaxed and uncleared interim storage of goods. In addition, trade policies do not apply.

Operation

These bearings are under official customs seal, which means they are approved and supervised by customs. The bonded warehouse is defined mainly by the process and less by the physical location, so one speaks also of the customs warehousing procedure.

Motives inch Storage:

  • Refund function
  • Design of prohibitions and restrictions
  • Credit function
  • Logistics and transit function
  • Political control trade measures
  • Re-export function

Bearing types

According to the law of the Federal Republic of Germany there are public ( types A, B and F) and private customs warehouse ( types C, D and E) according to Article 99 of the CCC in conjunction with Article 525 CCIP.

Public customs warehouse

Public customs warehouse are each for the storage of goods. Types A and B are set up by forwarders, type F warehouse of customs authorities.

  • When bearing type A storekeeper is responsible for the goods, for the transfer but the depositor.
  • When storage type B the depositor for compliance during storage and also for the admission to the camp method is responsible.
  • When storage type F is the customs authority of the storekeeper.

Private bonded warehouse

Private bonded warehouse may be established if the storage requirement is very large; Here, the bearing holder must be the depositor. A private customs warehouse requires an authorization by the customs authorities Article 100 of the Code. One of the key requirements is that the storage period exceeds 30 days, otherwise the use of deferral account is intended to provide the credit function.

  • When bearing type C has the bearing bracket, with the customs authority access to the warehouse goods.
  • When storage type D the storekeeper has even without the customs authority access to the warehouse goods.
  • At the customs warehouse type E, the storage does not necessarily take place at a place approved as a customs warehouse. It is approved only for the customs warehousing procedure.
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