The customs warehousing procedure is discharged when the goods or products are placed under the following customs procedure or when they are re-exported. The warehouse keeper must also submit a discharge notification in the Customs Clearance Service or in message format. The time limit for submitting a discharge notification is 30 days from the date when all goods declared under the customs warehousing declaration are removed from the warehouse.
If a discharge notification is not submitted, this may result in the need for a raised amount of comprehensive guarantee. If the warehouse keeper does not submit a discharge notification once the goods have exited, they are regarded as still being in the warehouse. In that case, their value unnecessarily affects the reference amount for warehoused goods that Customs has been notified of. If the value of the goods exceeds the reference amount, the warehouse guarantee must also be raised.
Example:
A customs declaration was submitted on 1 March 2021 on goods placed under the customs warehousing procedure. The declaration covers one consignment. Some of the goods in the consignment are placed under the transit procedure on 5 March 2021, and the rest of the goods are declared for free circulation on 31 August 2021. The holder of the customs warehouse authorisation must submit a discharge notification no later than on 30 September 2021.
If the customs declaration covers several consignments, the discharge notification is to be submitted only when the declared goods have undergone customs clearance.
More information:
yritysneuvonta.lupa-asiakkaat(at)tulli.fi
