The bonded warehouse type E is a private bonded warehouse, where the storage does not necessarily have to be at a location that is approved as a bonded warehouse. Only the customs warehousing procedure is authorised, in which goods are placed in storage facilities of the holder of the authorisation.
With the introduction of the EU Customs Code, the Type E bonded warehouse was abolished, as the code no longer divides private bonded warehouses into different types of warehouse. In contrast to customs warehouses of other types, the storage facility must not be specified in detail in the application for a Type E customs warehouse permit, but only described in general terms.
The authorisation may also stipulate that the provisions applicable to Type D warehouses are to be applied. The exact place where the goods are stored can only be determined together with the stock records.