Vámraktározás

Vámraktározás refers to the temporary storage of goods within a customs controlled area. This process allows importers to hold goods for a specified period without immediately paying customs duties and taxes. The goods are essentially under customs supervision from the moment they enter the warehouse until they are either released into the domestic market, re-exported, or destroyed.

The primary benefit of vámraktározás is the deferral of payment for duties and taxes. This provides valuable flexibility for businesses, allowing them to manage their cash flow more effectively, especially for goods that may be sold to various international markets or require further processing before entering the home market. It can also be useful for goods arriving in anticipation of future demand, enabling businesses to hold inventory without immediate financial outlay.

There are typically two types of customs warehouses: public and private. Public warehouses are operated by customs authorities or licensed private entities and are accessible to any importer. Private warehouses are operated by the importer themselves or a designated agent, and are exclusively for their own goods. The duration for which goods can remain in a customs warehouse varies by jurisdiction and the type of goods, but is generally limited to a set period, after which action must be taken.