Article 156 Directive 2006/112/EC
Customs warehouses, warehouses other than customs warehouses and similar arrangements
Title IX · Exemptions › Chapter 10 · Exemptions for transactions relating to international trade › Section 1 · Customs warehouses, warehouses other than customs warehouses and similar arrangements
Open in the compendium4 cases ↓
Text of Article 156
1.Member States may exempt the following transactions:
(a)the supply of goods which are intended to be presented to customs and, where applicable, placed in temporary storage;
(b)the supply of goods which are intended to be placed in a free zone or in a free warehouse;
(c)the supply of goods which are intended to be placed under customs warehousing arrangements or inward processing arrangements;
(d)the supply of goods which are intended to be admitted into territorial waters in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland;
(e)the supply of goods which are intended to be admitted into territorial waters for the fuelling and provisioning of drilling or production platforms.
2.The places referred to in paragraph 1 shall be those defined as such by the Community customs provisions in force.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 156: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 156 of Directive 2006/112/EC, most recent first.
- C-291/18 Grup Servicii Petroliere Opinion · 10 April 2019 · Romania
- C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany · cites Article 156(1), (1)(b)
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany
- C-273/12 Harry Winston Judgment · 11 July 2013 · France · cites Article 156(1)(c)