Title IX: Exemptions

Chapter 10: Exemptions for transactions relating to international trade

Section 1: Customs warehouses, warehouses other than customs warehouses and similar arrangements

Article 157

1. Member States may exempt the following transactions:

1. the importation of goods which are intended to be placed under warehousing arrangements other than customs warehousing;

2. the supply of goods which are intended to be placed, within their territory, under warehousing arrangements other than customs warehousing.

2. Member States may not provide for warehousing arrangements other than customs warehousing for goods which are not subject to excise duty where those goods are intended to be supplied at the retail stage.