Excise warehouses are recognized by the Customs Department as suitable for storage of goods from abroad that do not have the status of the European Union. Excise warehouses, unlike ordinary warehouses, must have a permit issued by the Customs Department, which specifies what goods can be stored in the warehouse, at what address and in which premises this is done. Only those goods that have acquired the status of the European Union can be transferred to ordinary warehouses and further processed according to logistical processes.

Excise warehouses are located in all Baltic countries: Lithuania, Latvia and Estonia.