TERMIUM Plus®

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CUSTOMS WAREHOUSING PROCEDURE [1 record]

Record 1 2005-08-05

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
DEF

The customs procedure under which imported goods are stored under customs control in a designated place (a customs warehouse) without payment of import duties and taxes.

OBS

Ther term "customs warehousing procedure" does not cover all cases and all possible uses of the customs warehouses. It covers the warehousing of imported goods, this being, in fact, the use generally authorized by all countries.

OBS

Goods under a customs warehousing procedure may be discharged by a) release for free circulation or placing under another customs procedure; b) placing [goods] in a free-zone; c) re-exportation; d) abandonment to the State, or e) destruction under official supervision.

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur
DEF

Régime douanier en application duquel les marchandises importées sont stockées sous contrôle de la douane dans un lieu désigné à cet effet (entrepôt de douane) sans paiement des droits et des taxes à l'importation.

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
CONT

Las actuales disposiciones dispersas en el Código Aduanero Comunitario podrían agruparse en los tres tipos de procedimientos aduaneros que se señalan a continuación [...]: 1) importación (incluida la actual presentación de mercancías en las aduanas, la declaración sumaria, la estancia en depósito temporal, la liberación para la libre circulación [...]; 2) exportación (incluidos la exportación, la reexportación, el perfeccionamiento pasivo y el tránsito interno [...]); 3) los regímenes de suspensión (incluidos el tránsito externo actual, el almacenamiento aduanero, el perfeccionamiento activo [sistema de suspensión], el perfeccionamiento bajo control aduanero, la importación temporal, zonas francas y depósitos francos).

OBS

Compárese con "régimen de depósito aduanero".

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