Тhe customs warehouse is a customs regime, according to which foreign or Ukrainian goods are stored under customs control with conditional complete customs tax examption and without application of non-tariff regulation of foreign economic activity.
Under the customs regime, at customs warehouse can be placed any goods, excluding the following:
To put goods into customs regime at the customs warehouse customs, customs declaration, consignment voucher (waybill, CMR, etc.) and invoice or other relevant document which specifies cost of the goods.
Term of storage of goods under customs warehouse regime should not exceed 1095 days from the day of putting these goods under this customs regime.
Term of storage under customs warehouse regime of excisable goods, foreign goods that preliminary were under transit customs regimes, temporary import or processing on the customs territory of Ukraine and processed products should not exceed 365 days from the day of putting them under customs warehouse regime.
Term of storage under customs warehouse regime of goods intended for export should not exceed one year from the date of putting them under this regime. Before the end of this term such goods should be moved form the customs territory of Ukraine.
With goods that are stored at a customs warehouse, without permission from the Customs Authority the following simple warehouse operations for safe storage of these goods may be applied: movement of the goods within the warehouse, for their rational disposition; cleaning; ventilation; maintaining an optimal temperature regime for storage; drying (including with hit emission); rust protection; pest control; and inventorying.
The owner of goods that are stored at the customs warehouse or a person authorised by the owner, under permission of the Customs Authority can perform preparation of these goods for selling (disposal) and transportation: consolidation and splitting of batches (lots), shaping items for delivery, sorting, packing, repacking, marking, loading, unloading, reloading, taking probes and samples of goods and other similar operations.
Оperations which are performed with the goods under the customs warehouse regime should not change characteristics that were the basis for theie classification in accordance with the UCC FEA.
Upon permission of the Customs Authority and in terms of financial guarantee in accordance with requirements of th Customs Code of Ukraine, the goods under the customs warehouse regime may be temporary removed from the warehouse with return for a term associated with a purpose of this removal but not more than 45 days. Goods that will be used for production, packing, exploitation of natural resources, construction, renovation or maintaining, earthwork or other similar activities, should not be allowed for temporary release with return.
Advantages of placing goods at customs warehouses: