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C-sum customs depot

A type-C customs warehouse is a private bonded warehouse. That means that the manager of the customs warehouse (the warehouse keeper) is the only person permitted to store goods there. Those goods do not have to be his property for that matter; he can also store goods for others. In that case too, the warehouse keeper remains responsible for the stored goods towards Customs. The warehouse keeper is also the person who must provide Customs with security. As Customs carries out physical inspections, a type-C customs warehouse must be located near a customs office. When it is possible for Customs to carry out more administrative inspections using the stock records, the location is less important. At a type-C customs warehouse, Customs carries out both physical and administrative supervision. The extent of reliability offered by the stock records determines the type of supervision to be carried out. The more guarantees provided by the stock records, the more administrative supervision will be carried out, and goods movements will be followed in administrative terms in particular. When the stock records provide fewer guarantees, the inspections will be mainly physical in nature. At a type-C customs warehouse, the manager must keep stock records. All entries and removals must be listed in the stock records.

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