A free warehouse is a building or premises guarded and locked by Customs. Within this building or these premises, anyone can store goods.
The goods stored in a free warehouse are treated as if they are located outside the customs territory of the EU.
The storage of goods in a free warehouse does not require a provision of security.
In the free warehouse, the goods can be stored for an unlimited period of time. Deposits in and removals from a free warehouse can only take place on submission of customs documents.
The free warehouse enables businesses whose stock accounts do not satisfy the requirements for a type C, D or E customs warehouse to store goods under customs control nevertheless. Although keeping stock accounts is compulsory, the requirements made of the stock accounts are less strict than in the case of a type C, D or E customs warehouse.
A free warehouse can only be established at a location designated for that purpose by Customs. In general, these are locations in the vicinity of a customs office.
Customs control takes place when the goods are deposited or removed. Customs is present on these occasions. Furthermore, all activities performed in the building or premises may only be performed in the presence of Customs. A free warehouse therefore involves full physical supervision by Customs. Outside opening hours, Customs locks the free warehouse.
