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If you operate a company based in the European Union and wish to temporarily store non-Union goods in a warehouse, you must apply for an authorisation to operate a temporary storage facility. The conditions you have to observe when operating your bonded warehouse are specified by the customs authority in the authorisation.

Parts I to III and V of the Customs Authorisation Questionnaire. Authorised Economic Operators (AEO) do not need the questionnaire.

Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
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Your company is established in the customs territory of the Union. You provide a security in the form of a comprehensive guarantee. You shall ensure customs supervision. You keep appropriate records in a form approved by the customs authorities containing information and particulars, in particular on the goods held under identification, their customs status and their movements. you have not infringed customs and tax regulations and have not committed any serious criminal offences in the course of your economic activity. You do not use the bonded warehouse for retail sales (for example, as a sales area).
To apply for authorisation to operate a bonded warehouse, you must submit a written application. Open the form "Application for authorisation to operate a temporary storage facility" (form 0392) on the Customs Administration website, download it and complete it. It is advisable to discuss the application with the relevant officer at the main customs office. Attach the completed "Customs Authorisation Questionnaires" Parts I to III and V to the form. If you are an authorised economic operator, you do not need the questionnaires. Send the documents to your competent main customs office. The main customs office responsible is the one in whose district the main accounts for customs purposes of your company are kept or accessible. The main customs office checks your documents. You will receive an approval or a rejection.

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