Temporary storage operator: Please note the situations where an unloading report for temporary storage must be submitted
An unloading report must always be submitted when discrepancies are detected between the unloaded goods and the goods declared to Customs. In addition, an unloading report must be also submitted to Customs in certain situations where the unloaded goods correspond to the declared details. This depends on the document used for declaring the goods for temporary storage.
An unloading report must always be sent to Customs when the goods have been declared for temporary storage
- with a transit declaration
- with an entry summary declaration (AREX)
An unloading report shall only be sent to Customs when discrepancies are detected during unloading and the goods have been declared for storage
- with a temporary storage declaration (UTU)
- for goods carried by air, from 2 September 2023, with an entry summary declaration submitted to the Commission’s ICS2 system.
Unloading report for temporary storage (page updated on 10 August 2023)