Unless there are special provisions to the contrary, goods brought to customs under the conditions laid down in articles 79 to 105 of the law may be placed in warehouses or customs clearance areas in accordance with the procedures laid down in the law.
The creation of warehouses and customs clearance areas is subject to authorization by the National Director of Customs, who approves their location, construction and layout.
The authorization referred to above lays down the conditions to which the operation of the warehouses and customs clearance areas is subject and, where applicable, sets out the operator’s obligations with regard to the supply, maintenance and repair of the facilities required to provide the service.
The admission of goods to warehouses or customs clearance areas is subject to the submission by the operator of a summary declaration or a document in lieu thereof.
The effect of this admission is to place the goods under the responsibility of the customs authorities.
The maximum length of time goods may remain in warehouses or customs clearance areas is set by the National Director of Customs.
Where, by the expiry of the period stipulated above at the latest, the goods have not been the subject of a declaration assigning them a customs procedure, they are automatically placed in storage.
The operator’s obligations and responsibilities are the subject of a commitment on his part.
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