Anyone can deposit goods in a public customs warehouse, that is, there can be several procedure holders. Public customs warehouses are or two types; type I and type II. The difference between the two is mainly how the responsibility is divided. In the case of public customs warehouses type I, the responsibilities lie with both the holder of the authorisation (warehouse keeper) and the holder of the procedure (depositor). In public customs warehouses type II, the responsibilities of the holder of the procedure are more extensive. In practice, the holder of the procedure is often referred to as the depositor.
In a private warehouse the holder of the authorisation is also the holder of the procedure and is responsible for keeping the goods under customs supervision as well as for fulfilling the obligations connected with the storing of the goods. The holder of the authorisation does not have to own the goods. The goods is deposited in the warehouse with a customs declaration, which is submitted in the name of the authorisation holder.
In warehouse deposits, the holder of the authorisation is the company, which has been granted a comprehensive guarantee and warehousing authorisation from Customs. In practice, the holder of the procedure is often referred to as the warehouse keeper.
In customs warehousing the holder of the procedure is the company, which draws-up the customs declaration regarding goods to be deposited in the warehouse. The holder of the procedure is always responsible for the customs declaration and its data content. Depending on the type of warehouse, the responsibility can also include record keeping.
All goods brought into the country must be presented to Customs. Transports arriving by road are presented to Customs, or else the transport operator submits an electronic manifest presentation to Customs. If the undeclared goods are subsequently unloaded into a temporary storage facility, you have 90 days from the date of the manifest presentation, i.e. about three months, to decide what you aim to do with the goods. You can for instance re-export the goods out of the EU or clear them through Customs into Finland.
Please note that 90 days is the maximum time provided by law, and some of the temporary storage keepers apply a shorter time limit.
Goods under the customs warehousing procedure can under certain circumstances be moved under this procedure, thus they do not have to be transited.
- A transfer from the point of entry to a warehouse, means that goods placed under the customs warehousing procedure can be moved to a customs warehouse with a customs declaration from the location where they were placed under the procedure (warehouse deposit). The holder of the procedure draws-up the customs declaration and is responsible for the goods during the transfer.
- Moving goods between warehouses mentioned in the same authorisation, means that goods can be moved between these warehouses without customs formalities.
- Moving goods from a warehouse to a place of exit within the Union, means that the goods are moved under a procedure for re-exportation from the customs warehouse to a place of exit within the EU. An electronic re-export declaration is drawn-up for the goods and the warehouse keeper is responsible for the goods during the move.
- Moving goods from the warehouse to the customs office of placement under the subsequent customs procedure.
- Read more on moving goods under the customs warehousing procedure.
Goods in temporary storage can be moved in two different situations.
- The temporary storage keeper has applied for permission from Customs to move consignments in temporary storage to warehouses of certain cooperation partners. The goods are moved under the responsibility of the authorisation holder.
- An import declaration has been submitted to Customs for the goods and a guarantee has been reserved for the customs clearance. Customs has decided to inspect the goods, and possibly take samples. The holder of the goods notes that inspecting the goods in the temporary storage facility is hard or impossible, and requests that the goods be moved during temporary storage. Customs grants a transfer permit for the goods under temporary storage. With this document, the goods can be moved for example to the importer’s own warehouse. A copy of the document is left in the records of the temporary storage facility. When the inspection and possible laboratory examinations have been made, the customs clearance process is concluded. The declarant is responsible for possible further measures and interactions with Customs. For the temporary storage records, the storage keeper only needs the transfer permit for the goods in temporary storage.