Customs warehouse or trade and service warehouse (TSW)
The customs warehouse and trade and service warehouse customs-approved treatment is set out in the storage of goods section.
Which customs declaration must I file to be able to assign goods the customs warehouse and trade and service customs-approved treatment?
If goods are intended to be transported to a customs warehouse or a trade and service warehouse after they are imported, you must submit a declaration for the transport to a customs warehouse or a trade and service warehouse to Customs.
This declaration must also be submitted in case of transport of goods between customs warehouses, between trade and service warehouses, and between customs warehouses and trade and service warehouses.
Please note: these storage facilities must be located on the same island.
An example: a shipment of 150 boxes of clothing is kept in the customs warehouse of manager X on Saint Eustatius. The shipment is intended to be transferred to entrepreneur Y established in the trade and service warehouse (TSW) Z on Saint Eustatius. In this case, a customs declaration must be submitted to transport the shipment to TSW Z. The addressee in the return is Y. Once Customs had handled the declaration and has given permission for the removal from the customs warehouse of manager X, the shipment of clothing can be transported. The storage of the clothing in TSW Z also requires permission from Customs.
Which particularities apply to the transport of goods with the customs warehouse or trade and service warehouse (TSW) customs-approved treatment?
The following particularities apply:
- Douane Caribisch Nederland will determine whether the transport to the customs warehouse or TWS must take place in an open or closed manner. ‘Closed’ means that the transport on land must take place with a customs seal. This properly safeguards the identity of the goods during the transport. As a rule, transport to an open warehouse may take place in an open manner.
- The transport must take place directly, without interruptions;
- A deposit must have been provided for the import excise duties due if the goods will be assigned the import customs-approved treatment, by way of deviation from the submitted declaration;
- A document for which discharge must be granted for the obligations (a document is issued based on the declaration). This means that Douane Caribisch Nederland will closely monitor the shipment – physically and administratively – to ensure that the goods actually comply with the indicated customs-approved treatment.
How does Customs know that I claim the customs warehouse and trade and service warehouse customs-approved treatment?
The codes you have entered in fields 1 and 37 of your customs declaration show that you claim this customs-approved treatment. These codes can be found in the Single Document Manual.