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Home / De-Voil / Part V17 Customs duties / Division V17.1 Commentary / Customs procedures / V17.135 Non-customs warehousing activities carried on in and from a customs warehouse
Commentary

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

Part V17 Customs duties

Permitted activities

Where an economic need exists and customs supervision1 is not adversely affected thereby, the customs authorities may allow the following activities to be carried on in a customs warehouse. The goods in question are not regarded as being under the customs warehousing procedure2:

  1. Ìý

    •ÌýÌýÌýÌý the storage of domestic goods

  2. Ìý

    •ÌýÌýÌýÌý the processing of chargeable goods under the inward processing or authorised use procedures

The customs authorities may, however, require

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