Type D and E customs warehouses are private customs warehouses, which means that only the administrator (warehouse keeper) is allowed to store goods in them.
The type D and E customs warehouses are not completely identical. There are a number of important differences:
| Type of customs warehouse | Notes |
|---|---|
| Type D customs warehouse | At the moment of deposit of the goods in a type D warehouse, the type (by tariff and origin) of the deposited goods should be established. In principle, these taxation factors are decisive when the goods are released into free circulation from the type D warehouse. Furthermore, with regard to goods that are released into free circulation from this warehouse, the so-called 'local clearance procedure for import' is compulsory. See also the site section entitled Import of goods |
| Type E customs warehouse | Unlike the other customs warehouses, the type E customs warehouse does not require approved premises. All premises where the warehouse keeper stores goods under customs control are part of the type E customs warehouse. It is possible, as a result, that several locations come under the same warehouse authorisation. Nevertheless, the storage locations must be known to Customs. |
In type D and E customs warehouses, goods can be stored for an unlimited period of time.
Only the administrator may store goods in a type D or E customs warehouse. This does not mean that the administrator cannot store goods on behalf of others. However, the administrator remains responsible towards Customs for the goods kept in storage. In this respect it is irrelevant whether or not he is the owner of the goods. The administrator is also the person that should provide security to Customs.
Because physical control has a supplementary character in the case of these customs warehouses, these customs warehouses can be established anywhere in the Netherlands.
Customs exercises physical and administrative supervision, with the emphasis on administrative control.
In the case of type D and E customs warehouses, the administrator has to keep stock accounts. All deposits and removals should be entered in the stock accounts.
The point of departure for the type D customs warehouse and the type E customs warehouse is that the entries in the stock accounts should be such that physical supervision by Customs can be limited and will mainly be supplementary in nature. Customs will mainly exercise administrative control. This also means, therefore, that the requirements made of the stock accounts will be stricter than in the case of a type C customs warehouse.
