In short: a third-party (bonded) fiscal warehouse is a facility authorised by the Italian Customs and Monopolies Agency (ADM) where an operator stores energy products owned by another party under excise duty suspension. The warehouse keeper handles custody, electronic movement (e-AD/e-DAS) and fiscal compliance; the owner of the goods keeps title to the product. It is the typical solution for traders and importers — including non-Italian ones — who want to operate in Italy without building their own depot.
When you need a third-party warehouse keeper
You need an authorised keeper when a company must hold or move energy products in Italy but does not own a fiscal warehouse licence. The most common cases:
- EU traders and importers who want an Italian storage point under duty suspension.
- Operators with only an Italian VAT identification (direct identification or fiscal representative) who need a liable party for excise obligations.
- Producers and distributors seeking logistics and blending capacity without tying up capital in a plant.
What P.S.P. can do as warehouse keeper
P.S.P. Passerini Special Products operates an ADM-authorised fiscal warehouse in Parona (PV), in the last chemical hub of Northern Italy, next to the Mortara Intermodal Terminal. For third parties we offer:
- Custody under duty suspension, with compliant registers and reconciliations.
- Electronic movement e-AD / e-DAS (EMCS) inbound and outbound, with discharge.
- Third-party (OEM) blending and packaging to customer specification.
- Logistics and distribution on the intermodal network.
- Management of related fiscal obligations (party liable for excise, service fee, mandate).
We operate strictly B2B. Fuels and precursors cannot be sold to private individuals (EU Reg. 2019/1148).
Frequently asked questions
Who pays the excise duty on stored products?
In a fiscal warehouse products remain under duty suspension: excise becomes due upon release for consumption. The liable party is set by law (Art. 2 of the Italian excise code); in the third-party model the arrangement is defined contractually between keeper and owner, typically via a mandate.
Can I operate with only an Italian VAT identification?
A non-Italian operator with direct VAT identification can store goods at an Italian fiscal warehouse; some operations (e.g. returns under the excise code) have specific constraints. We assess the correct setup case by case.
Does P.S.P. buy the goods or do they stay mine?
In third-party storage the goods remain yours: P.S.P. is the keeper, not the buyer. The service is remunerated with a service fee.
Where is the warehouse?
In Parona (PV), Via della Stazione 12-14-16, next to the Mortara Intermodal Terminal.
👉 Want to evaluate third-party storage? Request a quote · info@pspsrl.com · +39 0384 253320