Customs Warehousing

Customs

Goods stored in an approved facility without payment of import duties until later declared for a customs procedure.

Sources

1. World Customs Organization — Revised Kyoto Convention wcoomd.org accessed 17 September 2026

The World Customs Organization is the authority here, through the Revised Kyoto Convention — the International Convention on the simplification and harmonization of Customs procedures, in force since 3 February 2006, which the WCO says “promotes trade facilitation and effective controls through its legal provisions that detail the application of simple yet efficient procedures”. The detailed terms of this particular procedure are in the convention’s Specific Annexes, which are not reproduced here — the WCO’s public page does not set them out, and the definition above is this lexicon’s working summary. National implementations also differ, so the applicable rule is the importing country’s own law.

Related terms

• Advance Authorisation
• Anti-Dumping Duty
• ATA Carnet
• Authorised Economic Operator
• Bill of Entry
• Binding Tariff Information

From the AJG lexicon archive (July 2026).