Types of customs warehouses: where cargo is stored under customs control
Customs warehouses (or customs facilities) are authorised installations or geographical areas where goods remain under customs control and surveillance. Choosing the right facility is a strategic decision, but it involves a significant initial administrative burden until it is designated as a customs warehouse. Once our warehouse has the customs warehouse designation, even if the operational management is in our hands, all operations must be communicated to the customs authorities.
Below, we explain the most common types, their functions, and their differences.
1. Temporary Storage Facility (TSF): the transit warehouse
A Temporary Storage Facility (TSF or ADT) is the first facility a non-EU good arrives at. Its main function is to provide space for goods while their clearance is being managed.
Purpose
Short-term storage for goods that have just arrived and have not yet been cleared under a customs procedure (import, transit, etc.).
Time Limit
Goods can only remain in a TSF for a maximum period of 90 days from their arrival. After this time, they must be declared to customs or re-exported.
Activities
Manipulations of the goods are very limited. Only operations to ensure their preservation, such as maintenance or packaging to secure the package, are permitted.
2. Customs Warehouse (CW): long-term storage
A Customs Warehouse (CW or DA) is the ideal option for long-term storage of non-Community goods.
Purpose
To store goods from outside the EU for an unlimited period, with the benefit of suspending the payment of import duties and VAT. These taxes are only settled when the goods are cleared for sale.
Tax Benefit
Allows for tax payment deferral, which significantly improves cash flow. You can store a large stock and pay taxes only on the quantity you need at any given time.
Activities
Unlike TSFs, "usual manipulations" are allowed in CWs, such as re-labelling, packing, or re-packaging, without the need for additional customs authorisation.
3. Free Zone: the territory "outside customs"
A Free Zone is a delimited geographical area (usually in ports and airports) which, for customs purposes, is considered outside the territory of the European Union. It is the most flexible and versatile facility.
Purpose
To encourage the development of economic activities such as storage, processing, production, and marketing of goods.
Tax Benefit
Goods can enter the Free Zone without paying duties or taxes, and can remain there for an indefinite period.
Activities
A wide range of operations are permitted, including assembly, production, processing, and even service provision, all without customs intervention until the final product leaves the zone.
Customs Warehouse (RA): the general category
The term Customs Warehouse (Recinto Aduanero) is the general category that encompasses all these facilities and other areas authorised by customs (such as a port or an airport). Within this category are TSFs, Customs Warehouses, LAME (Authorised Locations for Export Goods), among others.
Quick Comparison: TSF, CW, and Free Zone
| Characteristic | Temporary Storage Facility (TSF/ADT) | Customs Warehouse (CW/DA) | Free Zone |
|---|---|---|---|
| Time Limit | Maximum 90 days | Unlimited | Unlimited |
| Objective | Provisional storage | Strategic storage (tax deferral) | Economic activity (production, processing) |
| Activities | Very limited (preservation) | Usual manipulations allowed | Wide range (production, processing) |
| Location | In ports, airports, and authorised warehouses | Anywhere authorised | Designated geographical area |
Knowing these facilities is fundamental for any importer, as it allows you to optimise storage and customs costs.
Would you like to know how the entry of dangerous goods is managed in any of these facilities?
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