The bonded warehouse type B is a public bonded warehouse, where the depositor is responsible for compliance with the regulations during storage, but also for the transfer to the warehousing procedure. Legally, the responsibility lies with the depositor or holder of the procedure, but not with the warehouse owner or holder of the authorisation.
The same rules apply to Type B bonded warehouses as to Type A warehouses – with the exception that the depositor is responsible not only for compliance with customs regulations during storage but also for ensuring that the goods are properly placed under the customs procedure.
With the coming into force of the EU Customs Code, the Type B bonded warehouse will find its equivalent in the new Type II bonded warehouse.
