Movements of goods under the customs warehousing procedure
Goods placed under the customs warehousing procedure can under certain circumstances be moved between different warehouse facilities mentioned in the authorisation. The goods can be moved from where they were placed under the procedure to a warehouse, or from a warehouse to the office of exit or to a customs office where the goods can be placed under the following procedure.
No separate authorisation is needed to move the goods. However, the legislation requires that the location and movements of the goods are entered into the warehouse records.
Points to consider
Movements between different warehouses mentioned in the same authorisation can be executed without customs formalities, if the warehouses have joint records. In practice, these movements take place between one authorisation holder’s different storage facilities (different warehouse IDs). In this case, entering the location of the goods in the company’s records is enough. The addresses of the warehouses are specified in the authorisation for customs warehousing. Depending on the type of authorisation, the holder of the authorisation or holder of the procedure is responsible for making sure that the goods are not released for free circulation without Customs’ consent.
If warehouses mentioned in the same authorisation have separate accounts, the movements have to be carried out as transits or by again placing the goods under a customs warehousing procedure.
Goods can be moved with a customs declaration for customs warehousing from the customs office where they are placed under the customs warehousing procedure to the authorisation holder’s facilities. An unloading report has to be submitted to Customs if, when the goods are unloaded, it is noticed that the goods do not match the data of the customs declaration.
- In a private warehouse, the holder of the authorisation is always also the holder of the procedure. The authorisation holder’s responsibility for the goods begins before they are moved; i.e. at the moment when the goods are placed under the customs warehousing procedure.
- In a public warehouse, there can be several procedure holders, who can be other operators than the holder of the authorisation. The holder of the procedure and holder of the authorisation are jointly responsible for the movement of the goods.
When goods are to be moved to the authorisation holder’s facilities under the customs warehousing procedure, from the place where they were placed under the procedure, the holder of the procedure must present the customs declaration at the customs office that placed the goods under the procedure. Customs inspects the prerequisites for the release, discharges the previous procedure or declaration and endorses the customs procedure by stamping the customs declaration. One copy of the customs declaration stays with the customs office placing the goods under the procedure, the other copies are given to the customer.
If the goods have been in a temporary storage facility before being released for customs warehousing procedure, one copy of the customs declaration is added to the records of the storage facility. One copy accompanies the goods.
When the goods have arrived at the customs warehouse, the holder of the authorisation counts the unloaded goods and compares them to the information provided in the customs declaration. If the unloading report differs from the information in the customs declaration, the holder of the procedure must correct the data given by submitting a separate unloading report, which is submitted to the customs office supervising the operational activity of the warehouse. The holder of the procedure adds to their records the documents connected to the SAD form and the unloading report showing possible deviations.
When goods from a customs warehouse are re-exported outside the Union, an electronic re-export declaration must be submitted for the goods. The goods can be moved under the customs warehousing procedure to a place of exit, which can be located in Finland or in another Union Member State. The goods stay under the customs warehousing procedure until they have left the customs territory of the Union.
The goods are released from the customs warehouse based on a decision on release of the re-export, printed from the export system. The decision on release is also a loading permit.
The movement must end within 30 days of the goods being removed from the customs warehouse. An entry must be made in the records within 100 days of the final exit of the goods from the Union. The holder of the procedure must be able to prove that the goods have left the customs warehouse as well as the Union. If the goods have been moved at the Union border under a customs warehousing procedure, the records must contain two separate entries; an entry on removal from the warehouse and an entry of exit out of the Union. The documents regarding the exit must be added to the records.
Example: Goods to be exported to Russia are to be moved under customs warehousing procedure from a customs warehouse in Kouvola to the place of exit in Vaalimaa. The holder of the authorisation submits a re-export declaration, which decision on release for the procedure functions as a loading permit for the goods to be removed from the warehouse. The goods are loaded into the export vehicle. The holder of the authorisation does the necessary entries in the records regarding the removal of goods from the warehouse. At Vaalimaa, the carrier presents the export accompanying document (EAD) based on which Customs discharges the re-export. The declarant receives to their system a decision on release with certification of exit. The holder of the authorisation adds the decision to their records and does the entries concerning the removal of the goods.
After submitting the re-export declaration, the goods can be placed under the transit procedure (T1 or TIR Carnet). The goods are moved under the customs warehousing procedure to were the transit is opened. The customs warehousing procedure ends, when the goods have been placed under the transit procedure and the responsibility for the goods is transferred to the person responsible for the transit procedure. The MRN of the re-export declaration is entered into the warehouse records, when the good are removed from the warehouse facilities.
Example: The goods leave the customs warehouse in Kouvola and arrive at the Customs office in Kotka for the opening of a TIR Carnet. The goods are to be delivered to Russia. After submitting the re-export declaration, the goods are loaded into the export vehicle. The holder of the authorisation adds the decision on release for the customs procedure to their records and makes an entry regarding the removal of the goods from the warehouse. The person responsible for the transit has made an electronic transit declaration (TIR-NCTS), with re-exportation (31) as the previous procedure, including the MRN number of the re-export declaration. The customs office in Kotka discharges the re-exportation and endorses the TIR Carnet. However, the exit of the goods is not endorsed in the Customs systems until the TIR Carnet has been presented at the border. The holder of the customs warehousing procedure adds a copy of the Volet 1 to their stock records and makes the entries concerning the exit. A decision on release with confirmation of exit is not needed at this stage, since the customs warehousing procedure has been discharged with the opening of a transit with transit entries in the records.
When the customs warehousing procedure is ended with another customs procedure, the goods can be moved for discharge of the procedure to the customs office determined in the customs warehousing authorisation. The customs warehousing can also be ended in such a way that another authorisation holder once again placing the goods under the customs warehousing procedure. The authorisation of the warehouse receiving the goods must state the customs office that places the goods under the procedure is the customs office that discharges the warehousing procedure of the dispatching warehouse.
Before moving the goods from one customs warehouse to another, the receiver of moved goods places the goods under procedure 7171. When Customs has accepted the customs declaration, the responsibility of sending warehouse regarding the customs warehousing procedure ends, and the responsibility of the receiving warehouse begins. If necessary, the receiving warehouse submits an unloading report to Customs.
Example: Company A has a customs warehousing authorisation, with the customs office in Kotka as the office discharging the procedure. The goods are to be moved to company B that has a customs warehousing authorisation stating Kotka as the customs office placing the goods under the procedure. Company B presents the customs office in Kotka the 7171 declaration with a SAD form, where the warehouse deposit numbers provided by A as the previous procedure are included. When Customs has endorsed the customs declaration, B delivers a copy of the declaration to A. Company A releases the goods based on the declaration and makes an entry in their records with the warehouse deposit numbers and the date (acceptance date by Customs) declared by B. When Customs has accepted the 7171 declaration, the responsibility of the procedure has been transferred to B. If necessary, company B submits an unloading report to Customs.
Customs procedure-specific business information
Import customs procedures (incl. special procedures, such as processing etc.)
email@example.com tel. +358 295 5202 (Customs Information Service, business customers)
Export customs procedures
firstname.lastname@example.org tel. +358 295 5202 (Customs Information Service, business customers)
Customs procedures relating to transport and warehousing
email@example.com tel. +358 295 5202 (Customs Information Service, business customers)
Security data, i.e. AREX declarations
firstname.lastname@example.org tel. +358 295 5202 (Customs Information Service, business customers)