Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
Special procedures – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.145-147: Customs warehouse for distance sales

Only IOSS-using importers for distance sales with Trust and Check status (or their Trust and Check indirect representatives) may operate a private customs warehouse for distance sales, holding goods that already comply with release rules, packed in collective packages of alike goods before individual orders, and in quantities allowing effective controls; the authorisation holder and importer keep goods under supervision and meet the storage and placement obligations.

Maintained by Gerard BlokdykVerified against the published standard

Other controls in Special procedures – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.