Temporary storage location
Goods arriving in the EU are regarded as goods in temporary storage
Temporary storage means storing undeclared goods under customs supervision between their presentation to customs and their placing under a customs procedure or re-export. The duration of temporary storage may vary, but it can be no longer than 90 days from the presentation of the goods to customs.
Goods may be stored in temporary storage facilities or in other locations approved by Customs
Goods in temporary storage may be stored in temporary storage facilities or in other locations approved by Customs. Both alternatives require an authorisation granted by the Customs Authorisation Centre. In certain cases, the goods are considered to be in temporary storage also in a location designated by Customs.
Storing goods in a temporary storage facility
The operation of storage facilities for temporary storage of goods requires an authorisation granted by the Authorisation Centre. The holder of the authorisation must lodge a guarantee and keep records of the goods in temporary storage that meet the requirements of the legislation. The goods may be stored for 90 days within which time they must be placed under a customs procedure or re-exported. The Authorisation Centre issues a warehouse ID for each storage address. The ID is to be used when the location of the storage facility is entered in the customs declaration.
Storage of goods in a location approved by Customs also requires an authorisation by the Authorisation Centre
Customs can grant e.g. an authorised consignee for transit an authorisation to store undeclared goods in a location other than an actual facility for temporary storage. Approving another location for temporary storage also requires an authorisation by the Authorisation Centre. The authorisation does not entitle to long-term storage, so the goods must be placed under a customs procedure on the working day following their presentation to customs. The Authorisation Centre issues a separate warehouse ID for the authorisation.
A guarantee must be lodge for the storage if the applicant does not have a comprehensive guarantee. The holder of the authorisation must keep records of the goods in temporary storage. The records must indicate the following: the date of arrival of the goods, the reference number of the preceding declaration (transit MRN), the reference number of the customs procedure for the discharge of temporary storage (number of the release decision) and the date.
Example: Import Ltd. has the authorisation for the status of authorised transit consignee and the authorisation to use, as a location approved by Customs, its own facilities for temporary storage. The goods arrive at the company’s facilities on a Monday, whereupon the company discharges the T1 transit and enters the required details in the records. The company places the goods under a customs procedure the next day, Tuesday, by submitting an import declaration to Customs. The location of the goods is indicated in the customs declaration with the warehouse ID indicated in the authorisation.
In exceptional circumstances, Customs can designate a location for temporary storage of goods
Temporary storage in a location designated by Customs is always exceptional and requires a statement of reasons. Locations designated by Customs may be e.g. ports approved by Trafi, so-called industrial ports, which receive commercial traffic. Upon arrival, the goods are presented as Union goods, or a customs declaration has been submitted for them in advance. Therefore, storage in a location designated by Customs does not require an authorisation by the Authorisation Centre or a guarantee. Temporary storage of goods in such locations is allowed only for a short period of time, no longer than 24 hours. Customs controls that the time-limits are observed.