Ga naar inhoud

What is bonded warehousing and when do you need it?

Back to Knowledge Base
Customs & Import6 min. read20 februari 2026

Bonded warehousing is a storage facility where imported goods can be stored without having to pay import duties and VAT immediately. The levies only become due when the goods leave the bonded warehouse and are released into free circulation.

How does bonded warehousing work?

When goods are imported from outside the EU, import duties and VAT are normally due immediately. With a bonded warehouse, this payment is deferred. The goods are stored under customs supervision and duties are only levied when they are released for sale in the EU.

Benefits of bonded warehousing

Deferral of import duties and VAT payment
Improved cash flow as you only pay upon actual sale
Ability to re-export goods without paying import duties
Flexibility for seasonal imports
Lower financing costs through deferred tax payments

When is bonded warehousing interesting?

Bonded warehousing is particularly interesting when you import large volumes from outside the EU, when you want to transit goods to other EU countries, or when you have seasonal peaks where you want to build stock without paying taxes immediately.

With bonded warehousing, you only pay import duties when you actually sell. That can save thousands of euros in cash flow.

Questions about logistics?

Our specialists are happy to help. Schedule a no-obligation conversation.

Get in touch