ADT - Temporary Storage Warehouse

Place authorized to receive non-Union goods, which remain in temporary storage until they are assigned a customs destination.

Goods in ADT may not be subject to any handling other than those intended to ensure that they remain unaltered, without modifying their presentation or technical characteristics, without prejudice to the holder's right to examine them or take samples with a view to the customs procedure for which they are to be declared.

Main advantages

1. Goods may remain under this regime for a maximum of 90 days until their final destination.
2. Improved marketing and final delivery times
3. Suspension of customs duties
4. More efficient purchasing management and improved optimization of SCM - Supply Chain Management
5. Increased security in goods movement processes

DA - Bonded Warehouse

Bonded warehousing is a special regime that allows goods to be stored in an authorized facility without payment of customs duties, without payment of VAT or import excise duties and without being subject to trade policy measures.

Main advantages when implementing a DA in your company:

1. Sales within the bonded warehouse
2. Temporary withdrawals of goods 
3. Usual manipulations allowed
4. Circulation of goods. Transfers.
5. Unlimited period of stay in bonded warehouse for related goods.

Who is interested in applying for a Bonded Warehouse?

• Importers and Exporters
• Distributors
• Traders
• Manufacturers
• Wholesalers
• Any company for the storage of goods linked to the bonded warehousing regime

DDA - Warehousing other than customs warehousing

It is an exclusively fiscal regime that aims to grant Community or communitarized goods the same advantages that goods from outside the Union can enjoy with their link to a DA in relation to the non-applicability of internal indirect taxes and in particular of the value added tax.

Main utilities offered by this regime

1. Non-EU goods: only if they are previously released for free circulation, they are subject to customs duties and VAT, if any, but exempt from VAT under art. 65 LIVA.
2. General Community goods: Community goods may be linked by virtue of domestic or intra-Community transactions, which are exempt from VAT (arts. 24 and 26 LIVA).
3. Goods subject to IIEE: as long as they are under a suspensive regime, they are under the DDA regime.
4. Goods stored in a DDA may be subject to the operations allowed in a customs warehouse, with the same requirements and conditions.

Who is interested in applying for a warehouse other than a bonded warehouse?

• Manufacturers who are not final exporters.
• Operators who mostly export.
• Importers who clear for free circulation and sell to an entrepreneur from other Member States within the DDA for departure to another Member State.