For companies and manufacturers based outside the European Union (third countries) that intend to use an office and warehouse within the EU, various customs-related advantages may arise depending on the specific setup. These advantages largely depend on the selected customs procedure, the organization of the supply chain, and the nature of activities within the EU.
1. Customs Representation and Establishment
If a third-country company maintains an office in the EU (e.g., a subsidiary or permanent establishment), this office can act as a customs representative and carry out customs formalities in its own name. This is especially relevant for:
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Import processing (e.g., acting as the declarant in customs declarations)
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Applying for customs procedures with economic impact, such as:
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Customs warehousing
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Inward processing
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Temporary admission
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An EU-based representative can also obtain an EORI number and act as the declarant in customs procedures.
2. Using a Warehouse Within the EU
Operating a warehouse in the EU can offer strategic advantages, especially when structured with customs-specific considerations:
a) Customs Warehousing Procedure
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Goods are imported but remain in the customs warehouse duty unpaid and VAT-free.
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Advantage: Customs duties and import VAT are only due when the goods are released for free circulation.
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Suitable for businesses with uncertain sales or goods intended for re-export outside the EU.
b) Centralized Clearance (CCL)
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Allows customs procedures to be managed through a single customs authority in one EU member state, even if the warehouse is in another.
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Requires special authorizations (e.g., AEO status).
c) VAT Advantages Through Fulfillment Centers
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If the warehouse is operated as a fulfillment center (e.g., via Amazon or a logistics service provider), import VAT can, under certain conditions, be handled via the OSS (One-Stop-Shop) scheme or the reverse charge mechanism.
3. Trade Agreements and Preferential Origin
If a third-country company is based in a country that has a preferential trade agreement with the EU (e.g., South Korea, Canada, Switzerland), reduced or zero customs duties may apply for certain goods—provided that rules of origin are met.
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Storing goods in the EU does not affect preferential origin, as long as the goods remain unchanged and are not processed.
4. VAT Registration in the EU
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Operating an office or warehouse may trigger a requirement for VAT registration in the relevant EU member state.
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In connection with importation and domestic sales, VAT returns and payments may be required.
Summary
Customs and tax-related advantages for third-country companies with an office and warehouse in the EU include:
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Deferred payment of customs duties and taxes (e.g., through customs warehousing)
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Optimized logistics and faster delivery times
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Ability to act through a customs representative or centralized clearance
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Improved integration into the EU single market
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Easier use of free trade agreements when origin rules are respected