Article 505
1.With the exception of type E and type F warehouses, a customs warehouse shall consist of premises or any other defined location approved by the customs authorities.
2.Where the customs authorities decide to operate a type F warehouse, they shall designate the premises or location which constitute the warehouse. The decision shall be published in the form used by the Member State for publishing its administrative or legal instruments.
3.A place approved by the customs authorities as a ‘temporary storage facility’ in accordance with Article 185 or operated by the customs authorities may also be approved as a type A, type B, type C or type D warehouse or operated as a type F warehouse.