You need a customs authorisation when you store goods without clearing them through customs. Read more: Customs authorisations.
If you store goods, for which customs duties have been paid but no other taxes, for instance, excise duty or value added tax, you need an authorisation from the Tax Administration.
Depending on the goods, you have to get approval or licenses from other authorities in addition to a customs authorisation, if you store goods that require special conditions, for example, medicines or dangerous goods. The warehouse keeper is responsible for making sure you have all the required licenses and authorisations.
The licensing authorities in Finland are e.g. Evira, FIMEA, the Regional State Administrative Agencies, Valvira, Ministry of Defence, SYKE and the rescue authorities. Check what you have to communicate to other authorities, or what kind of licenses you need for storing goods. For example, to store cigarettes you need a license from Valvira in addition to the customs authorisation. There are also other regulations regarding the sale of cigarettes and alcohol. More information can be found on the websites of the Regional State Administrative Agencies and Valvira.
- Pelastustoimi.fi: Storing dangerous substances (in Finnish)
- Fimea: Medicines and medicinal substances
- The Finnish Environment Institute SYKE: waste, chemicals, endangered species
- Regional State Administrative Agencies: Alcohol, tobacco, foodstuffs
- Valvira: Manufacturing tobacco and alcohol, import, sales and storage
You can apply for a customs warehousing authorisation, when
- your company is located within the European Union
- your company has a Finnish Business ID
- Customs has granted you authorisation for comprehensive guarantee and you have a valid guarantee for warehousing
- you have a storage facility suitable for storing uncleared goods or another place of storage and accounting records, which Customs can accept as accounting for uncleared goods.
Read more: How do I apply for a warehousing authorisation?
The choice of warehousing type (temporary storage or customs warehousing) depends e.g. on how long you need to store the goods for, and on the possible need to process the goods during storage. If the goods are stored for less than 90 days at the point of entry, then temporary storage is enough. If the goods need to be stored for a longer period of time or the goods are to be repackaged, you need a customs warehousing authorisation.
Which type of warehouse to choose, mainly depends on what can be done to the goods in the warehouse and what kind of responsibilities you have as warehouse keeper, i.e. holder of the authorisation.
Even if you store uncleared goods in your own facilities, you don’t need to own them. However, regarding most authorisations you are responsible for the goods during storage. You can also buy the service, for example from a forwarding agency. On the Customs website, you can search for information regarding companies that have a customs warehousing authorisation.
Read more:
- Private customs warehouse
- Public customs warehouse (type I and II)
- Temporary storage
- Responsibilities of warehouse keepers
- Goods processing possibilities
The costs associated with storing uncleared goods are different to the costs of other warehousing procedures.
- Customs requires that you lodge a guarantee, which is calculated based on the amount of taxes that will possibly be levied on the stored goods. The guarantee is determined according to separate principles and is between 0 – 100 % of the amount of taxes.
- If the goods are inspected or samples are taken, they are sometimes paid by the warehouse keeper.
- Customs usually charges for the visit to the warehouse, if the warehouse keeper wants Customs to visit. This is topical, for instance when goods are destroyed under Customs supervision.
- Now and then the customs inspections result in errors and insufficiencies being uncovered, then a penalty fee can be imposed or subsequent taxes can be recovered. If the goods have disappeared completely, but they have been entered into the warehouse accounts, then the warehouse keeper is ultimately responsible for the taxes.
- Furthermore, the warehouse keeper pays the costs for maintaining the operation. These costs are generated e.g. for system upkeep and updates in accordance with customs’ requirements as well as keeping the accounts and documents up-to-date.