Discharging the warehousing procedure
The customs warehousing procedure is ended when the goods are placed under a subsequent customs procedure, or have been re-exported out of the customs territory of the Union, or have been destroyed with no waste remaining or abandoned to the State. The goods can only be released from the warehouse based on a declaration accepted Customs. The removal from the warehouse transaction, must be specified so that the audit trail remains intact and can be followed.
The subsequent customs procedure can, for instance, be the release of goods for free circulation or transit, or placing the goods under inward processing. When the customs warehousing is ended with delivery of the goods to a territory outside the Union, a re-export declaration must be lodged for the goods. A re-export declaration can be followed by a transit.
Use a customs declaration to declare the documents preceding the removal from the warehouse
With the customs declaration for ending the warehousing procedure, the numbers of the customs warehouse deposits are entered per goods item as previous documents. Another reference number, which specifies the previous actions preceding the removal from the warehouse, can be used as a previous document for a re-export declaration of bulk goods.
Customs can require that the warehouse keeper presents a loading report or other corresponding document, when the goods are removed from the warehouse or when the goods are inspected.
Consolidating warehouse deposits requires an authorisation
With a separate authorisation from Customs a so called consolidated warehouse deposit can also be used as a previous function for TIR Carnet transit. A specifying number for a consolidated warehouse deposit can only be used for goods items that have the same commercial goods description.
An authorisation for consolidating warehouse deposits, must be applied for from the Customs Authorisation Centre. If Customs regards that the goods can subsequently be followed reliably through the electronic warehouse records, the authorisation is granted as a special condition in the customs warehousing authorisation. There is a Customs regulation regarding the consolidation of warehouse deposits.
Points to consider
When customs warehousing is ended with a release for free circulation or with a special procedure upon import, for example inward processing, the reference number of the decision on release and the date must be entered into the records. A copy of the decision on release is added to the records as a receipt.
When customs warehousing is ended with a T1 transit, the MRN of the transit and the date must be entered into the records. A copy of a possible transit accompanying document is added to the records as a receipt.
The goods can be destroyed under Customs supervision if they, for example, are spoiled during storage. Customs decides case-by-case, if the goods can be destroyed under customs supervision or whether they are to be place under inward processing. Either a certificate of destruction endorsed by Customs or a decision on release after inward processing, are added to the records of the customs warehouse.
The re-export declaration can be submitted by a person who has enough information for submitting the declaration and who can present the goods to Customs. In practice, the declaration can be submitted by the holder of the customs warehousing authorisation, the transport operator or their representative. The holder of the authorisation is still the person responsible for the customs warehousing procedure being ended correctly. The responsibilities regarding the accounts, are either the responsibility of the holder of the authorisation and/or the holder of the procedure as defined in the customs warehousing authorisation.
If the declarant repeatedly submits re-export declaration, they must also register as a registered export customer.
Goods may be moved under the customs warehousing procedure to the place of exit or to another customs office of exit mentioned in the authorisation and which has the competence to release the goods for the next customs procedure. No separate authorisation is required when moving goods under the customs warehousing procedure. The data regarding the movement must be entered in the records.
The re-export declaration’s decision on release for a customs procedure simultaneously acts as permission to unload from a warehouse. The responsibility of the warehouse keeper only ends after the goods have left the Union or have been placed under another customs procedure. Receipts regarding the exit or the placing under another customs procedure, must be added to the warehouse records. An entry in the records regarding the exit of the goods must be made as soon as the goods are physically removed from the customs warehouse facility.
Example: The goods are loaded from a customs warehouse located at a port onto a vessel, which departs directly from the customs territory of the Union. If a container is in question, the re-export declaration must be submitted no later than two hours before departure (bulk–4 hours before departure). The place of exit of the goods is in Finland. An arrival at exit notification must be submitted for the goods; unless exemption has been granted. The decision on release of the re-export, ends the customs warehousing procedure. The date when the goods were removed from the warehouse, as well as the date that the exit of the vessel was endorsed, are entered into the customs warehouse records. The decision on release for a customs procedure is added to the records and the decision on release with confirmation of exit (or at least the latter).
When the goods are loaded at a port, or from a customs warehouse in its direct vicinity, directly onto a vessel assigned to a regular shipping service, the goods have to be transited. The transit procedure ends the customs warehousing procedure.
If the goods exit Finland on another vessel than a vessel assigned to a regular shipping service, all goods on board will be processed as undeclared goods at the port of destination. In these situations, the use of Union transit procedure is not mandatory. For the control of exiting foods, Customs requires that a customs declaration also be submitted for such goods. An electronic re-export declaration is used for this purpose. The national procedure code 7VO is used in the declaration. The customs warehousing procedure is discharged when the exit of the goods on a vessel other than one assigned to a regular shipping service can be endorsed with a decision on release with confirmation of exit.
Example: The goods are loaded at the port of Kotka onto an oil tanker from a customs warehouse of a liquid cargo terminal operator, who transports them to the port of Hamburg. At this stage, the operator usually does not know the final destination of the goods. The holder of the procedure makes a re-export declaration with the code 7VO. The accepted declaration is simultaneously a loading permit. The goods are loaded onto the vessel. The holder of the authorisation adds the decision on release for a customs procedure to their records and makes an entry of the removal of the goods from the warehouse. The holder of the procedure receives a decision on release with confirmation of exit when Customs has endorsed the exit of the goods. The holder of the procedure adds the decision on release with confirmation of exit to the records and makes an entry of the exit of the goods from the Union.
When postal packages are exported from a customs warehouse to a territory outside the Union, a re-export declaration must be lodged for the goods. A customs declaration (Postal form CN 22/CN 23) for customs clearance, must be made for postal packages to be transported by Posti outside the EU. When Posti accepts the goods for transport from the local post office to the sorting centre for cross-border mail, the movement of the goods within the customs territory of the Union is equated with external transit.
When Customs has sent the decision on release for the procedure to the person who made the re-export declaration, the goods can be removed from the warehouse. The customs warehousing ends when the release of the package to Posti for re-export has been established.
The holder of the procedure must add the document provided by Posti, regarding the receipt of the goods, to their stock records as well as a copy of the customs declaration. These documents must be linked to the warehouse deposit data regarding the goods. Furthermore, the holder of the procedure must scan the export accompanying document and the declaration and send them to Customs (spake.vienti(at)tulli.fi). With this information Customs can discharge the re-export. The person who made the re-export declaration receives from Customs a decision on release with confirmation of exit, which the holder of the procedure needs as a receipt for their records.
If goods are posted to another country within the Union, no separate electronic transit declaration is needed. A customs declaration (Postal form CN 22/CN 23) for customs clearance, must be made for postal packages to be transported by Posti to another country within the Union. When Posti accepts the goods for transport from the local post office to the sorting centre for cross-border mail, the movement of the goods within the customs territory of the Union is equated with external transit.
The warehouse keeper is responsible for the postal package until the release of the package to Posti for transport has been established. To end the customs warehousing procedure, the holder of the procedure must add the document, provided by Posti regarding the receipt of the goods, to their stock records as well as a copy of the customs declaration. These documents must be linked to the warehouse deposit data regarding the goods.
- Keeping records in customs warehousing
- Movement of goods under the customs warehousing procedure
- Re-export declaration of goods in a customs warehouse (re-exportation of goods out of the EU from a customs warehouse)
- Registered export customer
- Documents added to the stock records as receipts
- Customs regulation 144/2013 on using a consolidation number of a warehouse deposit (in Finnish and Swedish)
- Posti’s instructions and restrictions www.posti.fi