6.11. 85 Official Journal of the European Communities No C 283/3 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Regulation on customs warehouses 
COM(85) 468 final 
(Submitted by the Commission to the Council on 10 October 1985) 
(85/C 283/04) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 43 and 
113 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas it is in the interests of firms or individuals who 
do not know what customs treatment will finally apply to 
non-Community goods or who do not yet wish such 
treatment to be applied to the goods, to store those 
goods for some period without their being subject to the 
payment of import duties or the application of 
commercial pplicy measures; whereas this need is met by 
the establishment of customs warehouses and the use of 
the customs warehousing procedure, which in addition 
fosters trade-linked activity in the Community, in 
particular the distribution of goods within the 
Community and elsewhere; 
Whereas Council Directive 69/74/EEC (*) laid down the 
rules to be incorporated in Member States' own 
provisions governing customs warehouses; whereas the 
importance of the procedure in the context of the 
customs union means that it must be applied uniformly 
throughout the Community; whereas the rules currently 
in force should therefore be supplemented and enacted 
in a form directly applicable in the Member States, thus 
strengthening the legal rights of individuals; 
Whereas the same arrangements should also apply both 
to Community goods which qualify for certain export-
related benefits as a result of being placed in a customs warehouse and to Community goods which are subject 
in intra-Community trade to charges imposed under the 
common agricultural policy for such time as such 
charges are applied; 
Whereas it should be possible for goods other than those 
placed under the customs warehousing arrangements to 
be stored under certain conditions on customs warehouse 
premises; whereas in those circumstances it falls to the 
Member States to decide on the consequences, where 
such goods are liable to domestic taxes, of placing them 
in customs warehouses; 
Whereas in keeping with the current situation in the 
Member States there should be provision for different 
types of customs warehouse; whereas authorization to 
operate a specific type of customs warehouse should be 
issued on the basis of economic requirements and the 
ability of the customs authority to exercise supervision; 
Whereas certain procedural facilities should be provided; 
whereas in particular it should be possible for goods 
stored in customs warehouses to be released for free 
circulation on certain conditions without the goods being 
presented or a declaration made in advance; 
Whereas, where circumstances so warrant, it should be 
possible to use the customs warehousing procedure 
without the goods being stored on premises approved as 
a customs warehouse; 
Whereas it is necessary to lay down certain rules for the 
charging of duties where a customs debt arises in respect 
of non-Community goods; whereas in particular it 
should be provided that in certain circumstances value 
added within the customs territory of the Community is 
not to be included in the customs value of such goods; 
Whereas the term 'import duties' has been defined in 
Council Directive 79/623/EEC (2) and other Community 
customs legislation; whereas it has become necessary to 
specify what charges are covered by that term; 
0) OJ No L 58, 8. 3. 1969, p. 7. (2) OJ No L 179, 17. 7. 1979, p. 31. 
No C 283/4 Official Journal of the European Communities 6.11.85 
Whereas to ensure uniform application of this Regu­
lation a Community procedure for the enactment of 
implementing rules should be established; whereas a 
committee should be set up to provide a forum for close 
and effective cooperation between the Member States 
and the Commission in this field; 
Whereas the customs warehousing procedure is an 
essential instrument of the Community's trade policy; 
whereas the provisions of this Regulation also derive 
from the implementation of the common agricultural 
policy, 
HAS ADOPTED THIS REGULATION: 
TITLE I 
General provisions 
Article 1 
1. This Regulation lays down the rules governing 
customs warehouses and the customs warehousing 
procedure. 
2. The customs warehousing procedure shall allow for 
storage in a customs warehouse of: 
(a) non-Community goods, which shall not be subject to 
import duties or commercial policy measures; 
(b) Community goods subject to specific Community 
rules as a result of being placed in a customs 
warehouse, which consequently qualify for the 
application of measures normally attaching to export 
of such goods. 
3. For such time as Community goods are subject in 
intra-Community trade to charges imposed under the 
common agricultural policy, those goods may be stored 
under the customs warehousing procedure in a customs 
warehouse without such charges being applied. 
4. For the purposes of this Regulation: 
(a) customs warehouse means any place approved by and 
under the supervision of the customs authority where 
goods may be stored under conditions laid down in 
accordance with this Regulation; 
(b) public warehouse means a customs warehouse 
available for use by all persons for the warehousing 
of goods; 
(c) private warehouse means a customs warehouse 
reserved for the warehousing of goods by the ware-
housekeeper; 
(d) warehousekeeper means any person authorized to 
operate a customs warehouse; (e) depositor means the person on whose account the 
declaration placing the goods under the customs 
warehousing procedure is lodged, or to whom the 
rights and obligations of such a person have been 
transferred; 
(f) Community goods means goods: 
— wholly obtained in the customs territory of the 
Community without the addition of goods from 
countries or territories which do not form part of 
the customs territory of the Community, 
— imported from countries or territories not 
forming part of the customs territory of the 
Community which are in free circulation in a 
Member State, 
— obtained, in the customs territory of the 
Community, either from goods referred to in the 
second indent alone or from goods referred to in 
the first and second indents; 
(g) non-Community goods means goods other than those 
referred to in (f). 
Without prejudice to agreements concluded with 
non-member countries for the purposes of the 
Community transit procedure, goods which, while 
satisfying the conditions laid down in (f), are 
reimported into the customs territory of the 
Community after having been exported from that 
territory, shall also be deemed to be non-Community 
goods; 
(h) import duties means: 
— customs duties, 
— anti-dumping duties and countervailing duties 
introduced under Article VI of the General 
Agreement on Tariffs and Trade, as well as other 
charges having an effect equivalent to that of 
customs duties, 
— agricultural levies and other import charges laid 
down under the common agricultural policy or 
under the specific arrangements applicable to 
certain goods resulting from the processing of 
agricultural products; 
(i) customs authority means any authority competent for 
the application of customs rules, even if it is part of 
the customs administration; 
(j) person means: 
— a natural person, 
— a legal person, 
— an association of persons recognized as having 
the capacity to perform legal acts but without the 
status of a legal person. 
Article 2 
1. Subject to paragraphs 2 and 3, the goods referred 
to in Article 1 (2) and (3) may be placed under the 
customs warehousing procedure whatever their nature, 
quantity and country of origin or consignment or their 
destination. 
6.11.85 Official Journal of the European Communities No C 283/5 
2. Paragraph 1 shall not preclude the imposition of 
prohibitions or restrictions on grounds of public 
morality, public policy or public security; protection of 
health and life of humans, animals or plants; the 
protection of national treasures possessing artistic, 
historic or archaeological value, or the protection of 
industrial and commercial property. 
3. The customs authority may demand that goods 
which present a danger or are likely to spoil other goods 
or which require special facilities shall be placed in 
customs warehouses specially adapted to receive them. 
TITLE II 
Authorization to operate a customs warehouse 
Article 3 
1. The operation of a customs warehouse by a person 
other than a customs authority shall be subject to an 
authorization from that authority. 
2. Any person desiring to operate a customs 
warehouse must make a request in writing containing the 
information required for granting the authorization. The 
request must be supported by any document which the 
customs authority considers necessary and, where appro­
priate, a declaration whereby the said person undertakes 
vis-a-vis the customs authority to comply with any 
special conditions which may be imposed on the 
admission of goods under that procedure. 
3. The customs authority shall authorize the operation 
of: 
— a public warehouse, where there is a general need for 
warehousing, 
— a private warehouse, where the applicant needs 
warehousing facilities. 
4. Authorization shall be granted only to persons 
offering the necessary guarantees of compliance with the 
provisions of this Regulation, and in so far as the 
necessary checks can be carried out. 
Article 4 
With the exception of the cases to be established 
according to the procedure laid down in Article 29, 
authorization to operate a customs warehouse shall be 
subject to the provision of a guarantee to cover payment 
of any customs debt which may arise in respect of non-
Community goods placed under the customs ware­
housing procedure, or any of the charges referred to in 
Article 1 (3) to which Community goods placed under 
the said procedure may be subject. Article 5 
The special conditions for the operation of the customs 
warehouse shall be set out in the authorization. 
The authorization shall specify, inter alia, the competent 
customs office for supervising the warehouse. If a private 
warehouse is concerned, it may also specify the cate­
gories of goods which may be admitted to that 
warehouse. 
Article 6 
The warehousekeeper shall be required to notify the 
customs authority of any factors arising after the auth­
orization has been issued which may affect its 
continuance or substance. 
Article 7 
Where there has been change in the circumstances on the 
basis of which an authorization was issued, the customs 
authority shall make the appropriate amendments to the 
authorization. 
Article 8 
The cases in which the authorization shall be revoked or 
must be considered null and void, and the consequences 
of such revocation or nullity, shall be established 
according to the procedure laid down in Article 29. 
TITLE III 
Placing of goods under the customs warehousing 
procedure 
Article 9 
1. Without prejudice to Article 25, all goods which it 
is intended to place under the customs warehousing 
procedure must be presented to the customs authority 
and be the subject of a customs warehousing declaration 
at the customs office referred to in the second paragraph 
of Article 5. 
2. Where the circumstances so warrant, the goods 
referred to in paragraph 1 may be presented and 
declared for the customs warehousing procedure at a 
customs office other than the one referred to in 
paragraph 1. 
3. Article 29 lays down the procedure for establishing 
the list of cases where the placing of goods under the 
customs warehousing procedure shall give rise to the 
provision of a guarantee, with a view to ensuring: 
(a) in the case of non-Community goods, the payment 
of any customs debt which may arise or, in the case 
of Community goods, the payment of any of the 
charges referred to in Article 1 (3) to which those 
goods may be subject; 
(b) the payment or repayment of any amounts due in 
respect of Community goods under the rules of the 
common agricultural policy. This provision shall be 
without prejudice to the provisions of Article 30. 
4. The provisions concerning the placing of goods 
under the customs warehousing procedure shall be 
determined in accordance with Article 29. 
No C 283/6 Official Journal of the European Communities 6.11. 85 
TITLE IV 
Operation of the customs warehouse and the customs 
warehousing procedure 
Article 10 
1. The customs authority shall take all measures it 
considers necessary in order to supervise and ensure the 
smooth operation of the customs warehouse and to carry 
out checks on goods placed under the customs ware­
housing procedure. 
2. The steps which may be taken in the event of a 
warehousekeeper or depositor not complying with any of 
the measures provided for under paragraph 1 shall be 
determined in accordance with the procedure provided 
for in Article 29. 
Article 11 
Where an economic need exists and where customs 
supervision is not adversely affected, the customs 
authority may allow: 
(a) Community goods other than those referred to in 
Article 1 (2) (b) and (3) to be stored in the customs 
warehouse; 
(b) non-Community goods to be processed in the 
customs warehouse under inward processing 
arrangements, subject to the conditions provided for 
by those arrangements; 
(c) non-Community goods to be processed in the 
customs warehouse under the arrangements for 
processing under customs control, subject to the 
conditions provided for by those arrangements. 
Article 12 
The warehousekeeper must keep stock accounts, in the 
form agreed by the customs authority, of all the goods 
placed in the customs warehouse operated by him under 
the customs warehousing procedure. 
The accounts must be held at the disposal of the customs 
authority to enable it to carry out such checks as it 
considers necessary. 
Article 13 
As soon as goods placed under the customs warehousing 
procedure are deposited in the customs warehouse, they 
must be entered in the stock accounts provided for in 
Article 12. 
Article 14 
As soon as goods deposited in the warehouse have been 
accepted by the warehousekeeper, they shall be 
considered as being placed in the location referred to in 
Article 4 (2) (a) of Council Regulation (EEC) No ... of 
. .. determining the persons liable for payment of a 
customs debt ('). Proof of acceptance may be established 
by the entry of the goods in the stock accounts referred 
to in Article 13 or by the production of any substan­
tiating documents accepted by the customs authority. 
O OJ No C 340, 28. 12. 1982, p. 5. Article 15 
1. The period of storage of goods under the customs 
warehousing procedure shall not be limited. 
However, in exceptional cases, the customs authority 
may set a time limit, on expiry of which the depositor 
must have dealt with the goods in one of the ways 
provided for in Article 20 or Article 23. 
2. Specific time limits for certain goods referred to in 
Article 1 (2) (b) covered by the common agricultural 
policy may be laid down in accordance with Article 29, 
without prejudice to Article 30. 
Article 16 
1. Where non-Community goods or the Community 
goods referred to in Article 1 (3) are placed under the 
customs warehousing procedure, they may undergo the 
usual forms of handling intended to ensure preservation 
or to improve their presentation or marketable quality. 
A list of cases in which those forms of handling shall 
be prohibited for goods covered by the common agricul­
tural policy may be drawn up if this is necessary to 
ensure the smooth operation of the common organi­
zation of markets. 
2. Community goods referred to in Article 1 (2) (b) 
covered by the common agricultural policy which are 
placed under the customs warehousing procedure may 
undergo only the forms of handling expressly stipulated 
for such goods. 
3. The forms of handling provided for in the first 
subparagraph of paragraph 1 and in paragraph 2 must be 
authorized in advance by the customs authority, which 
shall lay down the conditions under which they may take 
place. 
4. The list of the forms of handling referred to in 
paragraphs 1 and 2 shall be stablished in accordance with 
Article 29, without prejudice to Article 30. 
Article 17 
Where the circumstances so warrant, goods placed under 
the customs warehousing procedure may be temporarily 
removed from the customs warehouse. This removal 
must be given prior authorization by the customs 
authority, which shall set out the conditions on which it 
may take place. 
During the period for which they are outside the 
customs warehouse the goods may undergo the handling 
referred to in Article 16 and on the same conditions. 
6.11.85 Official Journal of the European Communities No C 283/7 
Article 18 
Where the circumstances so warrant, the customs 
authority may allow goods placed under the customs 
warehousing procedure to be transferred from one 
warehouse to another without the procedure being 
terminated where the two warehouses are situated in the 
same Member State. The cases in which goods may be 
transferred from a warehouse situated in one Member 
State to a warehouse situated in another Member State 
with the same effect shall be determined in accordance 
with Article 29. 
Article 19 
The rights and obligations of a depositor may, with the 
agreement of the customs authority, be transferred to 
another person. 
TITLE V 
Termination of the customs warehousing procedure 
Article 20 
Without prejudice to special provisions adopted under 
specific customs arrangements, non-Community goods 
placed under the customs warehousing procedure may 
be: 
— released for free circulation or placed under another 
customs procedure, or 
— placed in a free zone, or 
— re-exported, or 
— surrendered to the exchequer, if such a possibility is 
provided for under national regulations, or 
— destroyed under the supervision of the customs 
authority; waste and scrap resulting from the de­
struction may be dealt with as provided under one of 
the above indents. 
Article 21 
1. Where a customs debt arises in respect of non-
Community goods placed under the customs ware­
housing procedure, the customs value of such goods 
shall be determined in accordance with Council Regu­
lation (EEC) No 1224/80 (»). 
Where the customs value is based on a price actually 
paid or payable which includes the cost of the ware­
housing or of preserving goods while they remain in the 
warehouse, those costs need not be included in the 
customs value if they are distinguished from the price 
actually paid or payable for the goods. 
2. Where the said goods have undergone the usual 
forms of handling within the meaning of Article 16, 
other than action taken to ensure their preservation, then 
the description of the goods, their customs value and the 
O OJ No L 134, 31. 5. 1980, p. 1. quantity to be taken into consideration in determining 
the amount of import duties shall, at the request of the 
declarant, be those which would be taken into 
consideration if the goods concerned had not undergone 
the said handling. 
Article 22 
1. Community goods referred to in Article 1 (2) (b) 
covered by the common agricultural policy which are 
placed under the customs warehousing procedure must 
be dealt with in one of the ways provided for by the 
rules under which they were placed under the said 
procedure. 
2. Cancellation of the declaration placing the goods 
under the customs warehousing procedure may be 
requested. The customs authority shall grant this request 
provided that measures have been taken as laid down in 
the specific rules governing cases where the goods are 
not dealt with in the specified way. The list of cases in 
which the declaration may not be cancelled shall be 
drawn up in accordance with Article 29, without 
prejudice to the provisions of Article 30. 
3. If on expiry of the time limit set pursuant to Article 
15 (2) a request has not been made for the Community 
goods covered by that provision to be dealt with in one 
of the ways referred to in paragraph 1, the customs 
authority shall revoke the declaration placing the goods 
under the customs warehousing procedure and shall take 
the measures referred to in paragraph 2. 
Article 23 
Community goods referred to in Article 1 (3) which have 
been placed under the customs warehousing procedure 
may be: 
— declared for home use, or 
— placed in a free zone, or 
— exported or reconsigned, or 
— placed under the outward processing arrangements, 
or 
— surrendered to the exchequer, if such a possibility is 
provided for under national regulations, or 
— destroyed under the supervision of the customs 
authority; waste and scrap resulting from the de­
struction may be dealt with as provided under one of 
the above indents. 
Article 24 
The conditions for discharge of the customs warehousing 
procedure shall be determined in accordance with Article 
29. 
No C 283/8 Official Journal of the European Communities 6.11.85 
TITLE VI 
Simplified procedures 
Article 25 
1. Provided that the proper conduct of the operations 
is not affected, the customs authority may, on conditions 
to be established in accordance with the procedure laid 
down in Article 29, permit goods to be placed under the 
customs warehousing procedure without being presented, 
and before a declaration is made. In this case, entry in 
the accounts as provided for in Article 12 shall have the 
same legal force as acceptance of the declaration 
provided for in Article 9 (1). 
2. Subject to the proviso in paragraph 1, the customs 
authority may permit non-Community goods placed 
under the customs warehousing procedure to be released 
for free circulation and Community goods referred to in 
Article 1 (3) and placed under the customs warehousing 
procedure to be released for home use without being 
presented, and before the declaration is made. In that 
event the holder of the authorization must enter the 
goods in his records, which entry shall have the same 
legal force as acceptance of a declaration of release for 
free circulation. 
The authorization shall not apply where the items of 
charge declared are more advantageous to the person 
concerned than those previously determined, recognized 
or accepted by the customs authority and cannot be 
checked without physical inspection of the goods. 
Where goods are released for free circulation without 
having been presented, there shall be deemed to have 
been no change in the items of charge to the advantage 
of the person concerned. 
3. The authorizations provided for in paragraphs 1 
and 2 may be limited to certain goods. They may be 
made subject to any condition thought necessary by the 
customs authority to enable it to ensure that operations 
are conducted in a proper manner. 
Authorizations may be revoked. 
TITLE VII 
Open customs warehouse 
Article 26 
Where there is a duly established economic need and in 
so far as sufficient guarantees are given that operations 
will be conducted in a proper manner, the customs 
authority may authorize non-Community goods to be 
placed under the customs warehousing procedure 
without being placed in a customs warehouse. The 
holder of this authorization shall be regarded as the 
warehousekeeper of a private warehouse qualifying for 
the simplified procedures referred to in Article 25. The cases in which the first paragraph may be applied as 
well as the arrangements for its application shall be 
determined in accordance with Article 29. 
TITLE VIII 
Final provisions 
Article 27 
1. A Committee on Customs Warehouses and Free 
Zones, hereinafter referred to as 'the Committee', is 
hereby set up; it shall be composed of representatives of 
the Member States, with a representative of the 
Commission as chariman. 
2. The Committee shall adopt its own rules of 
procedure. 
Article 28 
The Committee may examine any matter concerning the 
implementation of this Regulation raised by its chairman 
either on his own initiative or at the request of a repre­
sentative of a Member State. 
Article 29 
1. The provisions required to implement this Regu­
lation shall be adopted in accordance with the procedure 
laid down in paragraphs 2 and 3. 
2. The representative of the Commission shall submit 
to the Committee a draft of the provisions to be adopted. 
The Committee shall deliver its opinion on the draft 
within a time limit which the chariman may set having 
regard to the urgency of the matter. Opinions shall be 
delivered by a majority as provided in Article 148 (2) of 
the Treaty. 
The Chairman shall not vote. 
3. (a) The Commission shall adopt the proposed 
provisions where they are in accordance with the 
opinion of the Committee. 
(b) Where the proposed provisions are not in 
accordance with the opinion of the Committee, or 
if no opinion is delivered, the Commission shall 
without delay propose to the Council the 
provisions to be adopted. The Council shall take a 
decision by a qualified majority. 
(c) If within three months of the proposal being 
submitted to it, the Council has not taken a 
decision, the proposed provisions shall be adopted 
by the Commission. 
Article 30 
This Regulation shall be without prejudice to the 
adoption of special provisions relating to the common 
agricultural policy, which remain subject to the rules 
governing the establishment of that policy. 
6.11.85 Official Journal of the European Communities No C 2 8 3 /9 
Article 31 
1. This Regulation shall enter into force on 1 January 
1986. 
2. Directive 69/74/EEC and the Directives adopted 
for its implementation are hereby repealed. References to 
those Directives shall be deemed to be references to this 
Regulation. 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Community, and in particular Articles 43 and 113 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas free zones and free warehouses are parts of or 
premises in the Community customs territory separate 
from the rest of that territory in which there is generally 
a concentration of external trade-related activities; 
whereas the customs facilities available in such zones or 
warehouses help foster the said activities, in particular 
the distribution of goods within the Community and 
elsewhere; 
Whereas Council Directive 69/75/EEC (') laid down the 
rules to be incorporated in Member States' own 
provisions governing free zones; whereas the importance 
of these zones in the context of the customs union means 
that provisions relating to them must be applied 
uniformly throughout the Community; whereas the rules 
currently in force should therefore be supplemented and 
enacted in a form directly applicable in the Member 
States, thus strengthening the legal rights of individuals; 
Whereas free zones and free warehouses should not be 
given any competitive advantage where application of 
import duties is concerned; whereas, on the other hand, 
the customs formalities in such zones or warehouses 
should, in view of the special circumstances, be simpler 
than those applying in the rest of the Community 
customs territory; 3. Authorizations granted by the customs authorities 
regarding the operation of customs warehouses shall be 
revoked when their substance conflicts with the 
provisions of this Regulation. They shall continue 
unchanged in all other cases. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
Whereas non-Community goods placed in free zones or 
warehouses should be allowed to remain there for an 
unlimited period without payment of import duties or 
application of commercial policy measures; whereas for 
the purposes of the application of these duties and 
measures the presence of such goods in free zones or 
warehouses should, therefore, continue to be considered 
as not being in the customs territory of the Community; 
Whereas it should be borne in mind that Community 
goods placed in free zones or free warehouses qualify 
for certain benefits normally attaching to their exports; 
whereas it is also necessary to determine the 
consequences of placing in a free zone or free warehouse 
Community goods which are subject in intra-Community 
trade to charges imposed under the common agricultural 
policy for such time as such charges are applied; whereas 
it should also be possible to place other Community 
goods in a free zone or free warehouse; whereas where 
i such goods are liable to domestic taxes it falls to the 
Member States to decide on the consequences of placing 
them in free zones or free warehouses; 
Whereas it is necessary to lay down certain rules for the 
charging of duties where a customs debt arises in respect 
of goods placed in a free zone or free warehouse; 
whereas in particular it should be provided that in 
certain circumstances value added within the customs 
territory of the Community is not to be included in the 
customs value of such goods; 
Whereas the term 'import duties' has been defined in 
Council Directive 79/623/EEC (2) and other acts of 
Community customs legislation; whereas it has become 
necessary to specify what charges are covered by that 
term; Proposal for a Council Regulation on free zones and free warehouses 
COM(85) 468 final 
(Submitted by the Commission to the Council on 10 October 1985) 
(85/C 283/05) 
(») OJ No L 58, 8. 3. 1969, p. 11. (») OJ No L 179, 17. 7. 1979, p. 31.