A type C customs warehouse is a private customs warehouse. This means that only the administrator of the customs warehouse (warehouse keeper) can store goods in it. These goods do not have to be his property, for that matter: he can also store goods on behalf of others. In that case as well, the warehouse keeper will remain responsible to Customs for the goods kept in storage. The warehouse keeper is also the person that has to provide security to Customs.
In a type C customs warehouse, goods can be stored for an unlimited period of time.
Only the administrator (warehouse keeper) can use the type C customs warehouse.
Because Customs performs physical inspections, a type C customs warehouse should be situated in the vicinity of a customs office. If the stock accounts enable Customs to exercise a greater degree of administrative control, the location will be less important.
Customs exercises both physical and administrative supervision with respect to a type C customs warehouse. The degree of reliability offered by the stock accounts determines which form of supervision will be exercised. To the extent that the stock accounts offer more guarantees, a greater degree of administrative supervision will be exercised and the goods movements will be followed mainly on paper. If the stock accounts offer fewer guarantees, the supervision will be mainly physical.
In the case of a type C customs warehouse, the administrator has to keep stock accounts. All deposits and removals need to be entered in the stock accounts.
