Bonded Warehouse - Withdrawal
A Withdrawal is used when removing goods from a bonded warehouse, either as import for release to free circulation or as export for goods leaving the EU customs territory.
Completing a Withdrawal in Emma
-
T1 – Non-cleared goods (Non-EU goods)
Goods under customs control (not released to free circulation). -
T2 – Cleared goods (EU goods)
Goods already released to free circulation.
Head level
Customs Status
Customs Status defines which type of goods you want to withdraw. The field may be left blank.
If customs status is specified on the line, only entries with matching status are considered.
If left blank on both header and line, the system applies automatic matching logic.
Country of Destination
This field is suggested based on the buyer’s country.
Delivery Terms
Delivery terms must be completed for export.
For import, the delivery terms are retrieved from the original entry, but the field must still be filled out.
Customs Office
Must be completed.
Transport Information
-
For import, transport data is copied from the inbound entry.
-
For export, all transport fields up to Container ID must be completed.
Freight
Freight may be entered and distributed across lines, depending on the delivery terms.
Goods item lines level
Item Number
A key field for article-based bonded warehouses.
The item catalogue is linked to the goods owner.
Customs Status
If blank at header level, different customs statuses may be defined per line.
The line-level status is what the system uses when selecting T1 or T2 goods.
MRN / Customs ID
If specified, the system will only consider that specific entry.
If blank, automatic matching logic applies.
Value
-
For export, the value is used as the declaration value.
-
For import, value is retrieved from the original entry, since sales value may differ from import value.
Quantity
A mandatory field defining how many units are to be withdrawn.
Serial Numbers
If serial numbers are specified, only entries with matching serial numbers are considered.
The number of serial numbers must match the withdrawal quantity.
Matching Logic
When the withdrawal is submitted, the system searches for the best matching inbound entry based on:
-
customs status
-
available balance
-
quantity
-
serial numbers
-
specific customs ID (if provided)
Only entries with available balance are considered.
The system applies FIFO within this logic.
T1 / T2 Selection Logic
The system is designed to minimize duties and taxes.
If generating import:
-
T2 goods are selected first
-
If insufficient T2 balance, T1 goods are selected
If generating export:
-
T1 goods are selected first
-
Then T2 goods
T2 Balance Control
If T2 balance control is active, withdrawals are blocked if insufficient T2 balance exists.
If T2 balance control is disabled, the system assumes T2 goods are always available and will not block withdrawals due to missing T2 balance.
Reservation and Bookkeeping
When a declaration is created, the selected entry balance is reserved.
Reserved quantities are not available for other withdrawals.
When the declaration is approved, bookkeeping transactions are created and the actual balance is reduced.
Once the withdrawal has been submitted, the system determines whether to generate an import declaration or an export declaration based on the Country of Destination.
Error Handling
If sufficient balance cannot be found, the system returns an error message.
When the withdrawal is submitted, the system automatically determines whether to generate an import declaration, an export declaration, or only a bookkeeping transaction.