The tax treatment of goods in the customs warehousing procedure is tax-stimulated. VAT is not calculated and paid for the entry of goods, as well as for the duration of the customs storage procedure. A possible tax burden in terms of calculating and paying VAT can only occur at the end of the customs warehousing procedure, depending on the future customs procedure after the end of the customs warehousing procedure. However, even in these cases, tax exemption is prescribed for the largest number of future customs procedures.

Tax exemptions for the customs procedure of customs warehousing are regulated by the provisions of Articles 24 and 26 of the VAT Law, and the manner and procedure of that tax exemption are regulated by the Rulebook on Value Added Tax.

According to Article 26, paragraph 1, item 6) of the VAT Law, value added tax is not payable on goods for which, as part of the customs procedure, the customs warehousing procedure has been approved. Tax exemption on this basis is realized by direct application of the provisions of Article 26, paragraph 1, point 6) of the VAT Law, and is implemented by the competent customs authority at the time of approval of the customs warehousing procedure.

If, after the completion of the customs storage procedure, the re-export of the goods is approved, i.e. re-export, in that case, in accordance with Article 24, paragraph 1, item 2) in Article 26, item 2) of the VAT Law, VAT is not calculated and paid.