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A customs warehouse, regardless of its type, is a location where customs goods are stored under suspension of import duties and VAT.
It is, of course, essential that the administration of a customs warehouse is accurate. Incorrect entries and withdrawals of goods can lead to discrepancies, either surpluses or shortages. In some cases, goods stored in a temporary storage facility (also referred to as RTO) need to stay longer. When this happens, they are moved from the RTO to a customs warehouse.