Customs warehousing allows the owner to hold imported non-Community goods in the Community and choose when he pays the duties or re-exports the goods.
The amount of working or processing allowed on goods held in warehouses is limited essentially to keeping them preserved with a view to subsequent distribution. However, it is possible to process goods under inward processing or processing under customs control on the premises of a customs warehouse.
These guidelines are not law and are only of an explanatory nature. Their purpose is to provide a tool to facilitate the correct application of the legal provisions.