A European warehouse quotation tells you the storage price. It does not tell you whether the customs setup fits the goods’ destinations and release schedule. For overseas freight forwarders and importers, that distinction affects administration, cash flow and onward deliveries.
What bonded warehousing means
Bonded warehousing here means the EU customs warehousing procedure: non-Union goods are stored at an authorised location under customs supervision. Applicable import charges remain suspended while the goods correctly stay under the procedure. This is not a permanent tax exemption. 1
Transport to the warehouse and storage are separate customs steps. T1 transit is often relevant for moving non-Union goods, but the appropriate movement depends on the route and authorisations. Where transit applies, it must be discharged correctly; the goods must separately be placed under customs warehousing. T1 is not a storage regime. 2
Temporary storage before a subsequent customs procedure is also different: the EU temporary-storage limit is 90 days. Do not confuse it with customs warehousing. 3
What regular warehousing means
Regular or non-bonded warehousing means storage of Union goods outside the customs warehousing procedure. Imported goods obtain Union status following release for free circulation and the relevant formalities. A physical warehouse can accommodate different authorised arrangements; the building alone does not determine customs status. 3 4
When bonded storage deserves consideration
Consider bonded storage when:
- non-EU goods arrive before customers or destinations are final;
- EU deliveries will be released in batches;
- some goods may be re-exported outside the EU.
For stock already committed to quick European deliveries, compare direct import clearance followed by regular storage. In MN Logistics’ experience, fast stock rotation often makes regular storage the more practical option.
Putting Union goods inside a bonded facility does not automatically give them suspended-charge treatment. 4
Compare the complete costs
Bonded warehouse costs can include:
- the applicable movement from the port to the warehouse;
- discharge of any transit and placement under customs warehousing;
- customs stock administration;
- the declaration or procedure required for each release.
Frequent small releases can increase fees. Compare handling, storage, declarations, release frequency and transport alongside any cash-flow benefit. Bonded storage is not automatically cheaper.
Article 23 is a separate decision
Dutch Article 23 concerns import VAT accounted for through the VAT return rather than paid to Customs at import. Deduction depends on eligibility. It does not remove customs duties or replace bonded warehousing.
A foreign entrepreneur cannot apply directly for an Article 23 permit and needs the applicable fiscal-representation arrangement. Read our Article 23 and fiscal representation guide and assess the VAT arrangement separately from the storage regime. 5
Example: 100 pallets, two destination flows
An importer receives 100 pallets from China. Sixty are destined for customers in the Netherlands and Germany; forty will go to Great Britain six weeks later.
Regular storage after releasing all 100 pallets: applicable EU import duty is assessed on the complete shipment, including the forty pallets later sent outside the EU. British import requirements still apply to that later shipment. 3 6
Bonded storage with separate releases: place the goods under customs warehousing, release the sixty EU-destination pallets for free circulation, and keep the forty British-destination pallets under the procedure until re-export. Subject to correct procedure and discharge, the latter avoid prior EU free-circulation release and the corresponding EU import duty; British requirements remain. 1 6
The example illustrates a procedural choice, not guaranteed savings.
Frequently asked questions
Does bonded storage mean no import duties?
No. Charges are suspended while the goods correctly remain under the procedure. Later EU release can trigger applicable import charges. 1
Can I simply store goods under a T1 declaration?
No. Transit concerns movement. Storage requires the appropriate separate procedure and records; a transit arrival must be handled correctly. 2
Are separate buildings always required?
Not necessarily. Authorised arrangements can accommodate different statuses at one location. Accurate records and the authorised conditions matter. 4
Can goods be repacked or labelled?
Certain usual forms of handling can be permitted. More extensive processing may require another procedure; confirm the proposed task beforehand. 7
Can Article 23 replace bonded warehousing?
No. Article 23 addresses Dutch import VAT; customs warehousing addresses the goods’ customs procedure. 5
Is bonded storage always cheaper?
No. Extra administration and frequent releases can outweigh a timing benefit. Compare the entire flow.
What if warehouse and shipment quantities differ?
Keep receipt, movement and count evidence, investigate the difference and assess required customs notification. A customs-controlled shortage can have duty consequences. 8
Plan your European warehouse flow
MN Logistics connects warehousing, bonded storage, customs and container trucking. Share your Rotterdam arrival, goods, volumes, destinations and release schedule.
Contact MN Logistics to discuss a suitable storage and distribution plan.
Sources
[1] European Commission: storage
[2] Dutch Customs: customs warehousing
[3] European Commission: importation
[4] Customs Handbook: Union goods
[5] Dutch Tax Administration: Article 23
[6] GOV.UK: importing into the UK
[7] Customs Handbook: usual handling
[8] Customs Handbook: stock differences