{"id":5505,"date":"2019-06-12T07:29:04","date_gmt":"2019-06-12T05:29:04","guid":{"rendered":"https:\/\/cstgrupo.com\/?p=5505"},"modified":"2025-03-28T09:30:28","modified_gmt":"2025-03-28T08:30:28","slug":"customs-warehouse-cst","status":"publish","type":"post","link":"https:\/\/cstgrupo.com\/en\/blog\/customs-warehouse-cst\/","title":{"rendered":"Customs Warehouse"},"content":{"rendered":"<p><strong>Customs Warehouse<\/strong>. What is it and what are its advantages for\u00a0<a href=\"https:\/\/cstgrupo.com\/en\/services\/inland-transport\/\" data-wpel-link=\"internal\">land<\/a>,\u00a0<a href=\"https:\/\/cstgrupo.com\/en\/services\/air-freight\/\" data-wpel-link=\"internal\">air\u00a0<\/a>and\/or\u00a0<a href=\"https:\/\/cstgrupo.com\/en\/services\/maritime-transport\/\" data-wpel-link=\"internal\">maritime\u00a0<\/a>transport of goods?<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h2><span class=\"ez-toc-section\" id=\"What_is_a_customs_warehouse\"><\/span><span id=\"What_is_a_customs_warehouse\">What is a customs warehouse?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Customs warehouses are warehouses controlled by the customs authorities and managed by external operators who are experts in the field, where non-Community goods may be stored under suspension of duty or Community goods subject to export earnings for an unlimited period.<\/p>\n<h3><span id=\"When_does_the_merchandise_leave_the_customs_warehouse\">When does the merchandise leave the customs warehouse?<\/span><\/h3>\n<ul>\n<li>Where the person responsible for it has assigned a destination within or outside the Community customs territory.<\/li>\n<li>There are exceptions where the authorities set a time limit by which the goods must be redirected.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h3><span id=\"What_happens_when_the_goods_leave_the_customs_warehouse\">What happens when the goods leave the customs warehouse?<\/span><\/h3>\n<p>The goods can leave a customs warehouse, mainly if the following cases occur:<\/p>\n<ul>\n<li><strong>Free Practice Departure<\/strong>. When a sale is made within the European Union, the taxation of customs duties is carried out, in this case the recipient of the goods is the one obliged to pay VAT.<\/li>\n<li><strong>Exit to consumption<\/strong>. Taxation of customs duties is carried out and also VAT for those sales of goods in the domestic market.<\/li>\n<li><strong>Exit for export<\/strong>. In this case, the goods are not subject to any taxation since the destination is outside the Community customs territory.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<h2><span class=\"ez-toc-section\" id=\"Advantages_of_a_customs_warehouse\"><\/span><span id=\"Advantages_of_a_customs_warehouse\">Advantages of a customs warehouse<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Customs warehouses are beneficial, above all, for those importing companies with a medium-low rotation or for companies of\u00a0<em>trading.\u00a0<\/em>For the former, having this type of warehouse means that they do not have to pay import VAT or customs duties until the goods are sold. For the latter, customs warehouses offer them the possibility of\u00a0<em>stock<\/em>in the country where it is located so as to be closer to its customers.<\/p>\n<blockquote><p><em>The customs warehouse is an exempt area where goods can be stored indefinitely without any kind of tax.<\/em><\/p><\/blockquote>\n<h3><span id=\"Some_of_the_advantages_of_a_customs_warehouse\">(Some of the) advantages of a customs warehouse<\/span><\/h3>\n<ul>\n<li>Indefinite time for the storage of goods (except for agricultural products which have 6 months).<\/li>\n<li>Until the goods leave the warehouse, taxes are suspended (VAT, IIEE\u2026). In addition to customs duties.<\/li>\n<li>It allows imports from countries outside the European Union with duty suspension arrangements.<\/li>\n<li>The goods may leave the customs warehouse either totally or partially.<\/li>\n<li>Possibility of transferring all or part of the sales tax to the recipients of the goods<\/li>\n<li>As it is an exempt area, it allows the import of goods with excise duties from the Canary Islands (tobacco, alcohol\u2026) and goods of article 65.c) of the\u00a0<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\" target=\"_blank\" rel=\"nofollow external noopener noreferrer\" data-wpel-link=\"external\">VAT Law<\/a>.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_separator wpb_content_element vc_separator_align_center vc_sep_width_100 vc_sep_pos_align_center vc_separator_no_text vc_sep_color_grey\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>It is common for there to be confusion between a\u00a0<strong>Customs Warehouse <\/strong>and the\u00a0<strong>Temporary Customs Warehouse<\/strong>but, among other things, there is one essential difference. In the second, there is a period determined where the goods can remain in storage. To know more about it you can visit our post:\u00a0<a href=\"https:\/\/cstgrupo.com\/almacen-de-deposito-temporal-o-adt\/\" target=\"_blank\" rel=\"nofollow external noopener noreferrer\" data-wpel-link=\"external\">\u201cTemporary Customs Warehouse\u201d<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<section class=\"vc_cta3-container\">\n<div class=\"vc_general vc_cta3 vc_cta3-style-classic vc_cta3-shape-rounded vc_cta3-align-left vc_cta3-color-classic vc_cta3-icon-size-md vc_cta3-actions-right\">\n<div class=\"vc_cta3_content-container\">\n<div class=\"vc_cta3-content\">\n<header class=\"vc_cta3-content-header\"><\/header>\n<p class=\"lead\"><span id=\"At_the_CST_Group_we_guarantee_a_comprehensive_service_that_meets_the_requirements_and_demands_imposed_by_both_the_client_and_the_competent_authorities_This_is_the_only_way_we_can_provide_a_competitive_safe_and_reliable_export_and_import_service\">At the\u00a0CST Group we guarantee a comprehensive service that meets the requirements and demands imposed by both the client and the competent authorities. This is the only way we can provide a competitive, safe and reliable export and import service.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Customs Warehouse. What is it and what are its advantages for\u00a0land,\u00a0air\u00a0and\/or\u00a0maritime\u00a0transport of goods? What is a customs warehouse? Customs warehouses are warehouses controlled by the customs authorities and managed by external operators who are experts in the field, where non-Community goods may be stored under suspension of duty or Community goods subject to export earnings&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5509,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115],"tags":[],"class_list":["post-5505","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Customs Warehouse, the service offered by CST Grupo<\/title>\n<meta name=\"description\" content=\"What is a customs warehouse? What advantages does it have for my business? 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