ABSTRACT
A break bulk warehouse is a warehouse at the dock where break bulk ships are loaded. Typically the break bulk cargo will be delivered by road or rail to the break bulk warehouse for storage. The break bulk warehouse is otherwise known as a Transit Shed, or, in Customs parlance, temporary storage. The term Transit Shed refers to the fact that cargo is unloaded from a ship in transit to its owner or consignee, and is therefore held in the shed until it can be cleared through Customs. An “Enhanced Remote Transit Shed” is an approved place situated outside the appointed area of an approved port/airport where non-Community goods may be held until they are declared to Customs for an approved treatment or use. Temporary storage, as a generic term defined by Customs, means the situation of Non-Union goods temporarily stored under Customs supervision in the period between their presentation to Customs the placing under a Customs procedure or re-exported.
