Storage in a customs warehouse

Management of a customs warehouse

customs warehouses are divided into:

• intended for storage by anyone;
• intended for storage by a manager.

Customs warehouse intended for storage by anyone

A customs warehouse intended for storage by anyone is a building divided into sections for specific users. Each user is personally responsible for the storage and management of the goods – subject to customs supervision – present in the own space. As a rule, this form of storage will concern a closed warehouse.

In a customs warehouse intended for storage by a manager, this manager is responsible for all goods stored in the warehouse. The manager of a customs warehouse can store goods that are his property in the warehouse space. The manager can also store goods for others.

Please note: The manager is always primarily responsible for the goods stored in his warehouse, irrespective of whether the goods are his and irrespective of the reason of the potential loss of these goods.

Example: goods belonging to company Y in Venezuela are kept in the customs warehouse of manager X on Bonaire. The warehouse of X is broken into to. A number of the goods of Y are stolen. X will be held liable by Douane Caribisch Nederland for payment of the import duties due because of the loss.

Closed customs warehouse

The term ‘closed’ means that the customs warehouse is secured by Customs. This entails mutual closing, which means that access to the space is closed by both the manager of the warehouse and Customs.

When the warehouse is opened, for example, for work or for storing or removing goods, a customs official will always be present to supervise the situation. Customs will also keep an inventory account for a closed customs warehouse. This account shows which goods are kept in the warehouse.

What is an open customs warehouse?

The term ‘open’ means that the customs warehouse is not secured by Customs. The manager can freely store and remove goods in and from the warehouse and work there. Of course, these activities are subject to customs declarations and permission from Customs.

The administration and administrative organisation (AO) of the manager of the warehouse serve as the foundation for the customs supervision of an open customs warehouse, besides the customs declarations. Of course, the administration and AO must meet a number of requirements.

Conditions governing the management of a customs warehouse

The following conditions govern the management of a customs warehouse:

• the work demanded of Customs concerning the supervision must be proportionate to the economic importance of the establishment of the warehouse;
• the inspector has approved the warehouse space or the site and granted a management permit;
• the manager is located in Caribbean Netherlands;
• the manager has granted an ongoing deposit for the stored goods, specifically in case of an open customs warehouse;

Conditions governing the storage of cleared imported goods

The storage and removal of goods in and from the customs warehouse must be covered by a customs document. This document also grants permission for storage and removal.

Storage for an indefinite period

The goods can be kept in a customs warehouse for an indefinite period, unless the inspector has determined otherwise in the permit.

Processing of stored goods

Goods stored in a customs warehouse will remain in the condition in which they were stored originally. The goods may be processed at the written request of the manager of the customs warehouse and with the permission of the inspector. The processing must concern:

• maintaining the sound condition of the goods;
• improving the presentation of the goods;
• improving the commercial quality;
• preparations for the distribution or resale.

Storing freely traded goods

The inspector may allow the storage of freely traded goods in the customs warehouse. Provisions against abuse will apply in this case.