douaneentrepôt

A douane-entrepôt, or entrepôt douanier, is a customs facility designated under national or international law in which imported goods are stored under the supervision of customs authorities without payment of duties and taxes until they are released for home use, re-export, or another approved destination. The arrangement is intended to facilitate international trade by enabling deferment of charges and providing a controlled space for goods awaiting further processing or distribution.

In operation, goods enter the douane-entrepôt under a regime of suspension of duties. While stored, they remain under customs control and are described in records kept by the storage operator. The operator is responsible for security and compliance with applicable rules. Activities allowed inside the warehouse may include labeling, repackaging, simple consolidation, or other approved processing; more extensive processing typically requires additional authorizations. Release for domestic consumption triggers payment of duties and taxes, while re-export leads to the removal of duties.

The regime is governed by customs authorities and the applicable national or supranational law, such as the rules governing bonded storage and, in many jurisdictions, the broader framework of the customs code. The douane-entrepôt is distinct from free zones or transit facilities, as it centers on storage under customs control with the possibility of deferment or relief of duties based on the eventual disposition of the goods.

Typical users include importers and distributors seeking cash flow relief, supply chain flexibility, or the ability to perform limited value-added steps before goods reach the market.