Customs procedure under which imported goods are stored under Customs control in a designed place (a Customs warehouse) without payment of import duties and taxes
Tolliladustamise tolliprotseduur võimaldab tollilaos ladustada: 1) välisriigi kaupa impordimaksude tasumiseta ja kaubanduspoliitiliste meetmete rakendamiseta; 2) Eesti kaupa, kui tollieeskirjades nähakse ette, et selle kauba tollilattu paigutamisest tulenevalt rakendatakse selle suhtes tavaliselt niisuguse kauba ekspordi tolliprotseduuriga kaasnevaid meetmeid.
Community goods declared for an export, outward processing, transit or customs warehousing procedure shall be subject to customs supervision from the time of acceptance of the customs declaration until such time as they leave the customs territory of the Community or are destroyed or the customs declaration is invalidated.
