Customs warehouse and temporary storage under customs control
Sometimes it is more advantageous not to clear goods immediately but to place them in a warehouse under customs control and defer the payments. There are two tools for this — the customs warehouse and the temporary storage warehouse. We select the suitable option, arrange the regime and bring the goods through to release. The service is for companies and sole proprietors across Ukraine — Kyiv, Odesa, Kharkiv, Dnipro.
What a customs warehouse is
A customs warehouse is a customs regime under which foreign goods are stored under customs control without paying import duty and VAT. The obligation to pay arises only when the goods are released for domestic consumption. The maximum storage period is up to 3 years. It is one of the customs regimes in Ukraine, established by the Customs Code of Ukraine.
What temporary storage is
A temporary storage warehouse is the short-term storage of foreign goods under customs control before the declaration is filed. The storage period is limited — up to 90 days. It is not a regime but a “buffer zone”: the goods await clearance, and only basic operations without changing their properties are allowed.
Customs warehouse or temporary storage — the difference
| Parameter | Customs warehouse | Temporary storage |
|---|---|---|
| Status | Customs regime | Temporary storage before clearance |
| Period | Up to 3 years | Up to 90 days |
| Payments | Deferred until release | Deferred until clearance |
| Operations | Wider (storage, splitting, marking) | Basic, without changing properties |
What operations are allowed at a customs warehouse
Within the regime, without changing the properties of the goods, you can:
- Store a consignment and ship it in parts as it sells.
- Split or consolidate consignments.
- Mark, prepare for sale, take samples.
This is convenient when a large consignment arrives at once but sells gradually.
Why this matters to the importer: deferred payments and flexibility
The main advantage of a customs warehouse is cash-flow management: duty and VAT are not frozen in advance but paid when the goods are actually needed. How much the payments will be is shown by the customs payments calculation. In addition, the warehouse gives flexibility: goods can be stored until sale or taken back out.
When a customs warehouse is chosen
- Goods are bought as a large consignment but sold gradually.
- Payment of duty and VAT needs to be deferred until the goods are sold.
- The fate of the goods is not yet decided: domestic sale or re-export are both possible.
- The goods await permits or certification.
Re-export and release from the warehouse
From the warehouse the goods can be released for domestic consumption with payment of the charges, or placed under another customs regime, including re-export without paying import charges. This is convenient for transit trade and working with regional warehouses.
Documents and customs clearance
Placing goods in the warehouse and their subsequent release require a commercial set and correct arrangement of the regime. This part is handled by our customs broker, and the release clearance itself is part of customs clearance. Which regime is more advantageous for your scheme is discussed as part of foreign trade consulting.
How we organise storage
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Task analysisWe determine what fits — a customs warehouse or temporary storage, and for how long.
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Arranging the regimeWe place the goods under the regime and process the documents.
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Storage and operationsWe arrange storage and permitted operations with the goods.
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Release or re-exportAs needed we release the goods with payment of charges or arrange re-export.
Frequently asked questions
Customs warehouse with Trans-Hope
Trans-Hope selects the storage regime for your task, arranges a customs warehouse or temporary storage and brings the goods through to release or re-export via its own broker. Tell us about the goods and the storage period — we will propose a scheme and calculate the cost.
