The bonded warehouse type D is a private bonded warehouse where the warehouse keeper has access to the stored goods even without the customs authority. It is a special private bonded warehouse, which was abolished with the introduction of the EU Customs Code, as the code no longer divides private bonded warehouses into different types of warehouse.
For already existing bonded warehouses of type D, the law provides for a transitional arrangement. In principle, goods can be removed from Type D bonded warehouses without the direct involvement of a customs office. Instead, an approved local clearance procedure is sufficient to release the goods for free circulation.
The decisive factors here are the quantity, customs value and nature of the goods that were recognized or approved by customs at the time of release.
