The bonded warehouse type C is a private bonded warehouse where the warehouse keeper has access to the stored goods only with the customs authority. This type of warehouse can also be authorised under customs co-security. The warehouse keeper can only access the stored goods if the customs office is also involved.
The customs supervision is very extensive, so that the required security deposit can be reduced or even completely dropped. The stored goods must be entered into the storage procedure with a customs declaration.
A declaration is also required to end the procedure. As soon as the goods are released for free circulation, the customs debt can be determined on the basis of the assessment bases.