principal / Spanish VAT basics / Customs (bonded) warehouse and VAT warehouse in Spain
Customs or bonded warehouse is available for goods that have not cleared customs in the EU (T1). VAT and excise duties are not due when these goods are directly placed in the Customs warehouse. As soon as they exit this regime, these amounts are due. Sales within the customs warehouse are zero rated. There are certain administrative obligations such as form 380 and specific bookkeeping requirements. Customs warehouses are referred as ´Deposito Aduanero´ in Spanish.
VAT warehouse is available for cleared goods (T2). These goods have already paid customs duties. The conditions are similar to those of Customs warehouses. VAT warehouses are referred as ´Deposito distinto del aduanero´ in Spanish.