Receipt into customs warehouse: eligible goods
The following goods can be entered to customs warehousing:
- non EU goods
- EU goods eligible for a CAP special export refund (see EXPP CAP Exports).
Council Regulation 952/2013 Article 240
Non EU goods can include, irrespective of whether they are liable to customs duties and/or import VAT:
- goods for which necessary the supporting documents, for example import licences, are not available at the time of importation
- goods produced under other customs procedures such as Inward Processing (IP).