The EFC field notes

Bonded warehousing

Every field note on this topic, newest first.

All field notes

September 2026

  1. Customs and the border 8 min read After EUR 3: the 2028 customs duty change What the texts say about low-value imports after 1 July 2028: normal duty rates, the Customs Data Hub, the new customs code and the handling fee.
  2. VAT and OSS 6 min read One EU stock pool for B2B and B2C buyers Can the same EU stock serve distributors and consumers? Yes: one physical pool, two VAT treatments, and OSS covers only the consumer side.
  3. Customs and the border 9 min read EUR 3 customs duty: per item, not per parcel The EUR 3 customs duty applies per item, not per parcel. What Regulation (EU) 2026/382 says, which shipments it covers, and what IOSS does not change.

July 2026

  1. Customs and the border 11 min read T1 transit explained for importers What T1 external transit is, when a container moves under it from an EU port to Portugal, and how the guarantee, NCTS, time limit and liability work.
  2. Bonded warehousing 9 min read Bonded or release on arrival, in numbers Cash-flow numbers for a customs warehouse against release on arrival, for slow high-value goods and fast movers, and what bonded costs in discipline.
  3. Bonded warehousing 4 min read Bonded warehouse: deferral, not exemption Why a customs warehouse defers duty and import VAT to each release rather than cancelling them, and when holding stock under bond in Portugal fits.
  4. Returns and reverse logistics 5 min read Customs relief for returns and repairs Why a return sent back for repair is taxed as a new import, how returned goods relief and outward processing prevent it, and when returns stay in the EU.
  5. Market access and IOR 4 min read Selling to 27 EU markets from one import Why clearing customs on every parcel scales badly, and how one import into EU stock serves orders in all 27 member states.