What a customs warehouse (bonded warehouse) is
A customs warehouse is a place approved by customs for storing goods from outside the EU (non-Union goods) under customs supervision (Union Customs Code, Article 240). The import duty and the import VAT become due when the goods leave the warehouse for the EU market. Dutch Customs calls it a douane-entrepot.
There are two kinds. A public customs warehouse is available to any business for its goods. A private customs warehouse is for the storage of goods by the holder of the licence (Article 240).
Goods can stay in a customs warehouse for as long as you need. Customs can set a time limit only in exceptional cases, for example for goods that pose a risk to health or the environment (Article 238). In the warehouse, usual handling is allowed, such as repackaging and cleaning, to preserve the goods and prepare them for sale.
Who uses a bonded warehouse in the Netherlands
- Sellers who import in bulk and sell over months. You pay the duty and the VAT per release, in step with your sales.
- Traders with buyers inside and outside the EU. Goods for buyers outside the EU leave the warehouse for export, free of EU customs duty.
- Importers who wait for a buyer or a destination. The goods wait in the warehouse until you know where they go.
- Importers of goods with high duty rates. The duty becomes due per release, so your cash stays in your business until you sell.
The security for a customs warehouse
Dutch Customs asks for a security (guarantee) for a private customs warehouse and for a public customs warehouse type II. Customs sets the amount in a separate decision (Dutch Customs, form DO 231, 2025).
Goods that arrive can first wait in temporary storage for at most 90 days. Within that time, they are placed under a customs procedure, such as customs warehousing, or exported again.
With a partner warehouse, the licence is in the name of the warehouse company. Your quote shows who gives the security and what it costs.
Leaving the warehouse: the EU market or re-export
| The goods leave for | Customs duty | Import VAT |
|---|---|---|
| The EU market (release for free circulation) | Due at release, on the goods you release | Due at release. With an Article 23 licence, you report it and deduct it in your VAT return |
| A buyer outside the EU (re-export) | Free of EU customs duty | Free of EU import VAT |
| Another business or warehouse, under customs control | Stays on hold | Stays on hold |
With an Article 23 licence, the import VAT is already cash-neutral at import. A customs warehouse then mainly helps with the customs duty and with goods for buyers outside the EU. See the Article 23 license in the Netherlands.
Customs warehouse or stock after import
| Customs warehouse | Stock after import | |
|---|---|---|
| Customs duty | When the goods leave for the EU market | At import, on the whole shipment |
| Import VAT | When the goods leave for the EU market | At import, or in your VAT return with Article 23 |
| Goods for buyers outside the EU | Export from the warehouse, free of EU duty | Duty already paid at import |
| Paperwork | Customs supervision, records per release and a security | One import declaration per shipment |
| Suits | High duty rates, mixed EU and export sales, long storage | Fast sales in the EU, low duty rates |
For your full set-up with warehouse, fulfillment and customs broker, see stock in the Netherlands. Your own Dutch company can be the importer: see importer of record in the EU.
The parcel rules of 2026 and the changes in 2028
- Since 1 July 2026: parcels up to €150 sent to EU consumers pay a customs duty of €3 per item type, whatever the VAT scheme. This rule applies until 1 July 2028 (European Commission, 2026).
- Expected from 1 November 2026: a handling fee of €2 per item type (declaration line) on e-commerce consignments delivered directly to a consumer in the EU, also above €150. The declarant pays it (Dutch Customs, page updated 6 October 2026).
- Bulk imports for your own stock: a container for your Dutch warehouse pays the normal duty on its customs value, once. The €3 duty and the €2 fee are for consignments to consumers.
- From 1 July 2028: for distance sales from outside the EU, the seller or the platform becomes the importer (Regulation (EU) 2026/2108). A lower handling fee is planned for goods sold to consumers from a new type of customs warehouse for distance sales. The amount is still open (European Commission guidance, 2026).
Parcels or bulk import: compare both in DDP or import VAT deferment.
How we arrange your partner warehouse
- Your goods and plans. You share your products, your volumes, the countries of your buyers and how long you expect to store. We answer in writing whether a customs warehouse or stock after import suits you better.
- Your company and numbers. We set up your Dutch company and arrange the VAT number, the EORI number and the Article 23 licence. See fiscal representation for a company from abroad.
- The partner warehouse. After you ask, we choose a warehouse with a customs warehouse licence for your goods. You see its price first, with the storage, the handling and the security.
- Every month. The warehouse reports what goes in and out. Your bookkeeping and VAT returns follow the releases.
You see every price first and have one contact person on our team for the company, the VAT, customs and the warehouse. Want our team to have a look?
Sources
Last reviewed: October 2026.
- Union Customs Code, Regulation (EU) 952/2013, Articles 238 and 240
- Dutch Customs, general information on the customs warehouse licence, form DO 231, 2025
- Government of Luxembourg, customs warehousing under the EU rules, 2018
- Statistics Netherlands (CBS), definition of douane-entrepot, 2025
- European Commission, the EUR 3 temporary customs duty, 2026
- Dutch Customs, handling fee, 2026
- Regulation (EU) 2026/2108, the new Union Customs Code, 2026
- European Commission, guidance on the €3 customs duty and the Union handling fee, version of 5 October 2026
Your company in the Netherlands
One package for the full setup. You sign a power of attorney in your own country. The notary in the Netherlands does the rest.
Swipe to see all four options →
Your Dutch BV
from €2,950
excl. VAT
- The notary deed, signed for you with a power of attorney
- Registration at the Dutch Chamber of Commerce (KVK)
- The identity check the law requires
- Registration of the owners in the register of ultimate owners (UBO register)
- Your tax number and VAT number
- The list of documents from your country, and how to legalise them (apostille)
- Advice on the setup that keeps your tax low from year one: one company or a holding, your first financial year and your salary
- Personal support during the setup and the start of your company
Holding and operating company
from €4,950
excl. VAT
Set up for growth of your company and your wealth.
- Two companies, set up together, with everything from the BV package for both
- You can pay profit to your holding tax-free (participation exemption)
- In your holding, you keep your profit apart from the risks of daily business, and you can invest it
- If you sell your operating company later, your holding receives the profit tax-free
What you can add
Made for your company. The price is in your proposal.
- Business bank account: the complete file your bank asks for
- eHerkenning: your login for the Dutch tax portal
- EORI number: your number for import and export
- Article 23 licence: you settle import VAT in your VAT return, so you keep that cash in your company
- One VAT return for all your online sales in the EU (One Stop Shop, OSS)
- Payroll tax number, so your company can pay you a salary
- A lower director salary, prepared and submitted to the tax authority
- The 30% ruling for you or your staff, when you relocate to the Netherlands
- Bookkeeping, VAT returns and annual accounts
- Licences and EU rules for your sector
Your first-year plan
Before you start trading, the team looks at everything you plan to do. You get a written plan, and the applications are filed for you. See the first-year plan →
- The registrations and licences your company needs
- Your salary, dividend and loans from your company in year one
- The tax schemes and deductions you are entitled to
- Your numbers for the first year: tax, salary and what you keep in your company
Your written proposal shows the exact amount before you decide. Owners from some countries need extra checks.
Want our team to have a look? →Free advice on your next step