A customs warehouse is a separate warehouse within the territory of the European Union for storing non-EU goods under customs supervision. It allows goods to be stored without paying customs duties and other taxes. Customs duties are not charged until the goods leave the warehouse.

An entrepreneur using a bonded warehouse provides himself with considerable savings. On non-EU goods that he brings into the customs warehouse, he postpones the payment of customs duties until they are actually used in trade. Goods from the customs warehouse may be released in whole or in part for circulation within the European Union, or directed for re-export.