Customs and international trade · France / Switzerland
Customs warehouse: authorisation and stock records
France and Switzerland provide customs storage arrangements with different categories and conditions. Prepare the site, operator, goods and stock-record process for the relevant jurisdiction. The arithmetic starts with opening stock plus entries minus exits in the same unit. A balanced register does not itself establish that the authorisation or every goods movement is legally compliant.
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- Opening stock
- Entries
- Exits
- Movement record
- Common unit
- Official texts cited
- Sources checked on
- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
France: how do public and private warehouse roles differ ?
Match the contemplated category to the operator’s and users’ responsibilities. Property ownership alone does not establish those roles.
Read the referencesYour question concerns “Customs warehouse: authorisation and stock records”. Which document should we examine, and does your matter concern France or Switzerland?
3 free questions at signup. Avoid names and sensitive information.
France: which warehouse perimeter belongs in the application ?
Identify premises, operator, goods and intended operations. A storage lease does not itself describe a customs authorisation.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regime
France: how do public and private warehouse roles differ ?
Match the contemplated category to the operator’s and users’ responsibilities. Property ownership alone does not establish those roles.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regime
How can you connect the facts and records in your file?
Complete the file references. The initial values illustrate a fictional case; they are not observed product results.
Fictional example · Customs stock reconciliation
- Opening stock
- 100
- Entries
- 30
- Exits
- 20
- Movement record
- Register A
- Common unit
- units
- Arithmetic balance
- 110
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
France: which entries and exits belong in the register ?
Connect each movement to identified goods, quantities and documentary references. Use consistent stock units.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regime
France: what does the stock arithmetic establish ?
Opening stock plus entries minus exits gives a theoretical balance. It does not decide whether the customs treatment was correct.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regime
Switzerland: are warehouse categories identical to EU categories ?
No. Record the actual Swiss open customs warehouse or other storage arrangement rather than translating the EU category.
Loi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Which elements belong together before the next step?
| Preparation question | Point to verify |
|---|---|
| France: which warehouse perimeter belongs in the application ? | Identify premises, operator, goods and intended operations. A storage lease does not itself describe a customs authorisation. |
| France: how do public and private warehouse roles differ ? | Match the contemplated category to the operator’s and users’ responsibilities. Property ownership alone does not establish those roles. |
| France: which entries and exits belong in the register ? | Connect each movement to identified goods, quantities and documentary references. Use consistent stock units. |
| France: what does the stock arithmetic establish ? | Opening stock plus entries minus exits gives a theoretical balance. It does not decide whether the customs treatment was correct. |
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Switzerland: which stock evidence should be retained ?
Link inventory, receipts, dispatches and customs references. The record should explain how the remaining goods are identified.
Loi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Which official provision helps explain this situation?
Un régime de stockage permet de stocker des marchandises non Union dans le territoire douanier de l'Union sans que ces marchandises ne soient soumises:
Identify premises, operator, goods and intended operations. A storage lease does not itself describe a customs authorisation.
Switzerland: does storage remove non-customs restrictions ?
No general exemption should be assumed. Check restrictions relevant to the actual goods and operations.
Loi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Switzerland: which preparation points come first ?
Prioritise site, responsible actors, goods, record design and reconciliation evidence. Investigate unexplained differences before relying on the stock figure.
Loi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Which preparation steps come first?
Editorial preparation order, not a popularity or success-probability ranking. Define the file first, then examine conditions and supporting evidence.
France: which warehouse perimeter belongs in the application ?
Identify premises, operator, goods and intended operations. A storage lease does not itself describe a customs authorisation.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
France: how do public and private warehouse roles differ ?
Match the contemplated category to the operator’s and users’ responsibilities. Property ownership alone does not establish those roles.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
France: which entries and exits belong in the register ?
Connect each movement to identified goods, quantities and documentary references. Use consistent stock units.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
France: what does the stock arithmetic establish ?
Opening stock plus entries minus exits gives a theoretical balance. It does not decide whether the customs treatment was correct.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Switzerland: which preparation points come first ?
Prioritise site, responsible actors, goods, record design and reconciliation evidence. Investigate unexplained differences before relying on the stock figure.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
What other questions arise in this file?
France: how do public and private warehouse roles differ ?
Match the contemplated category to the operator’s and users’ responsibilities. Property ownership alone does not establish those roles.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
France: what does the stock arithmetic establish ?
Opening stock plus entries minus exits gives a theoretical balance. It does not decide whether the customs treatment was correct.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Switzerland: which stock evidence should be retained ?
Link inventory, receipts, dispatches and customs references. The record should explain how the remaining goods are identified.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Switzerland: which preparation points come first ?
Prioritise site, responsible actors, goods, record design and reconciliation evidence. Investigate unexplained differences before relying on the stock figure.
Code des douanes de l’Union — règlement (UE) 952/2013 — article 237Customs warehouse regimeLoi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56Open customs warehouses / EDOR-10 regulations including R-10-30
Which official references should you consult?
- Code des douanes de l’Union — règlement (UE) 952/2013 — article 237publications.europa.eu
- Customs warehouse regimedouane.gouv.fr
- Loi sur les douanes / Zollgesetz / Legge sulle dogane — art_54, art_56fedlex.admin.ch
- Open customs warehouses / EDObazg.admin.ch
- R-10 regulations including R-10-30bazg.admin.ch
Texts cited last checked: 2 November 2026