The customs warehouse, as a facility under customs law, provides an opportunity to store (non Community) goods imported from third countries. During the period of storage, no obligation to pay customs debt and thus no obligation to pay VAT arises on non Community goods stored in such customs warehouses. There is no limit on the period of storage in a customs warehouse. Goods may be removed from a customs warehouse at any time, by releasing them in free circulation or other customs procedures. If goods are removed from a customs warehouse by being released in free circulation the obligation to pay customs debt (and consequently to pay VAT on those imports) arises in the course of this customs procedure.