Customs warehouses

Security and management of your goods

Customs warehousing

Customs warehousing is an exempt area that makes it possible to permanently store goods from outside the EU without paying any excise duties.

Goods can remain in a customs warehouse for an unlimited time (except perishables), which offers significant advantages when it comes to importing and exporting goods.

Savings on tax and financing

This type of warehousing makes it possible to delay payment of the duties imposed on the goods, so these duties will not fall due until the final destination of the goods has been established. We can process payment to the authorities of taxes and duties on the goods as they leave the warehouse to go to the final customer, which means that importers have much smaller financial needs.

In fact, should the goods held in the warehouses eventually go to a country outside the European Union, we process non-payment of taxes and duties for those goods or for a specific item.

We manage part shipments of goods

Given that it is possible to stagger removal of goods from the warehouse as sales to your clients take place, we issue part dispatches of the goods for the payment of tax. It is even possible to transfer some or all of the tax on the sales made to the buyers.

Availability of the goods

The advantages that we offer our clients through customs warehousing often makes it easier for them to make the goods available in Spain at a much lower cost. This enables them to improve their customer service, which improves their sales.

VAT Warehousing

This is a different type of customs warehousing (called “depósito distinto del aduanero” in Spanish) where clients can bring their imported goods into the European Union without having to advance VAT when the goods enter or when they leave.

To be able to use this facility, the company must have a Spanish tax identification number (“número de identificación fiscal” or “NIF”). Eligible companies enjoy several advantages, as is the case with the standard customs warehousing.

Savings on tax and financing

Given that it is not necessary to advance the VAT payment, our clients need less financing for their businesses.

Greater flexibility in customs procedures

Lower logistical costs

Possibility of receiving and dispatching goods directly from customs warehousing, which avoids having to go through customs and assume the consequent logistical costs. Possibility of part receipt and groupage of goods in the warehouse.

Below, you can see the location of the standard customs warehousing and VAT warehousing that we offer our clients. Mertramar gives its clients the opportunity to assess the impact of the different types of warehousing and analyse which is best for them, from a logistical and financial perspective.


More information

Canary Islands services

More information

Transit to Morocco

More information



  • Selecciona un servicio
  • Transporte marítimo
  • Transporte terrestre
  • Multi-modal
  • Servicios aduaneros
  • Shipping

Información de contacto

Nombre de la empresa*
Nombre de contacto*