Customs
Bonded warehouse
A customs-controlled facility where imported goods are stored with duties and taxes suspended until they are released.In a bonded warehouse goods can be held under customs control for an extended period without paying import duty and VAT until they are cleared for home use, re-exported or moved to another procedure. In the EAEU the таможенный склад procedure suspends duties during storage, improving cash flow and supporting distribution, re-export and just-in-time clearance.
Frequently asked questions
- How does a bonded warehouse defer duty?
- Goods sit under customs control with duty and VAT suspended; the charges fall due only when the goods leave for home use.
- How long can goods stay in a bonded warehouse?
- For an extended period set by the procedure — commonly up to three years in the EAEU — after which they must be cleared or re-exported.