Warehouse Operations

A customs warehouse is a place where imported goods can be stored without paying customs duties, or export goods can be held until export formalities are completed (Customs Law arts. 93 et seq.). Public and private warehouses exist. No tax liability arises while the goods remain in the warehouse; obligations crystallise on later consumption or re-export. The outcome depends on the specific evidence and the court's assessment; consult an attorney for your individual situation.

If inventory checks reveal a shortage or excess, Customs Law art. 236 requires customs duties to be collected for the missing goods and a fine to be imposed; excess goods may be confiscated. Operator liability may be covered by insurance; force-majeure claims must be documented. The outcome depends on the specific evidence and the court's assessment; consult an attorney for your individual situation.