End of temporary storage
Temporary storage ends when the goods are placed under a customs procedure, when they have been re-exported from the customs territory of the Union, when they have been destroyed without any waste left behind, or when they have been abandoned to the State. The goods can only be released from the temporary storage facility with a customs-approved declaration. The removal from the temporary storage facility must be specified in such way that the audit trail can be followed.
The subsequent customs procedure can be e.g. release for free circulation, transit, customs warehousing or inward processing.
In the customs declaration, indicate the document preceding removal from storage correctly
In the customs declaration that ends temporary storage, enter as previous document the reference number of the declaration based on which the goods were received at the temporary storage facility. In Customs' system, the previous declaration remains open, if the MRN or the goods item number is missing or is entered incorrectly.
Points to consider
Note that even if the temporary storage operator issues, in their own records, a reference or an entry number for the goods received in the facility, this detail cannot be used as previous procedure in the customs declaration. The correct document code, MRN and goods item number, if any, must be used as previous procedure.
If one of the details is incorrect, the declaration remains open in Customs' system, and the placement of the goods under the procedure cannot be verified. Customs requests the holder of the temporary storage authorisation to provide information on the consignments that haven’t been placed under a customs procedure, based on the details submitted to the Safety and Security Declaration Service (AREX) of Customs. When the holder of the authorisation releases goods from the storage facility, they must check that the release documents indicate the correct code for previous procedure and an MRN that matches the entries in the records.
When temporary storage is ended with release for free circulation or a special import procedure, such as inward processing, the reference number and date of the decision on release must be entered in the records. A copy of the decision on release is attached to the records.
The temporary storage operator releases the goods for free circulation against a decision on release printed out from the import system of Customs (ITU). If, in connection with the release of the goods from the temporary storage facility, discrepancies are detected between the details indicated in the decision on release and the entries in the temporary storage records, the temporary storage operator can still release the goods, with certain exceptions.
Permitted discrepancies between the stock records and the decision on release for import
A temporary storage operator can release the goods, even if the following details in the decision on release don’t match the details in the temporary storage records:
- Container ID
- Marks and numbers of goods
- Details of the means of transport
- Number of packages (quantity) and gross mass, provided that the quantity indicated in the decision on release is larger than the quantity entered in the records. The temporary storage operator can release the goods, as the discrepancy as such does not lead to incurrence of a customs debt.
- Location details of the goods, including the warehouse ID
If the temporary storage operator releases the goods within the permitted discrepancies, they must indicate the discrepancies in the decision on release. The entries must be confirmed with signature and name in block letters or with the company’s stamp.
If the temporary storage operator for other reasons finds that they cannot release the goods, they must make an entry (No release) in the decision on release and indicate the reasons for not releasing the goods.
Amendment of a customs declaration or correcting details
If there are discrepancies in other details, the release of the goods is not permitted. The holder of the goods or their representative must apply for amendment of the import declaration.
If an incorrect MRN of the (entry) summary declaration or a goods item number related to it has been provided in the import declaration, no amendment is made. Instead, the Electronic Service Centre corrects the detail at the request of the declarant. The customer follows the instructions for import and sends the correction request by email to the Electronic Service Centre, which reports the receipt of the message. The person who collects the goods shows the corrected detail to the temporary storage operator with a printout of the email message.
When temporary storage is ended with T1 transit, the MRN and date of the transit must be entered in the records. Customs recommends that a copy of the Transit Accompanying Document is attached to the records, because the reference to the previous document can be checked there.
The exit summary declaration can also be used for the discharge of temporary storage procedure when it is not obligatory to provide safety and security data. Such circumstances include, for example, temporary storage which has lasted no more than 14 days or exit for unloading in the territory of the EU. In these situations, the term ‘exit summary declaration for discharge of temporary storage’ is used of the declaration.
This declaration is distinguished from the obligatory exit summary declaration submitted for providing safety and security data with an additional code. The additional code 2YVP must be entered as the ‘Produced documents/certificates’ code for each consignment and the current date (dd/mm/yyyy) must be given as the code value.
When temporary storage which has lasted more than 14 days is ended with the exit of goods from the Union territory by sea, an exit summary declaration must be lodged for the goods. The declaration can also be lodged in cases where temporary storage has lasted no more than 14 days. The declaration can be lodged by anyone who can present the goods to Customs, e.g. the carrier or the holder of the temporary storage authorisation. The holder of the authorisation is ultimately responsible for ensuring that temporary storage is ended correctly. The declaration must be lodged prior to the loading of goods.
Example: Goods in temporary storage are loaded from the temporary storage facility at the port onto a vessel that departs directly to Russia. The carrier lodges the exit summary declaration as well as the export manifest presentation and exit notification, which end temporary storage.
When goods are loaded from a temporary storage facility at a port directly onto a vessel assigned to a regular shipping service, the undeclared goods must be transited. The transit procedure ends temporary storage. The transit can be either a T1 transit or a manifest transit. The Transit Accompanying Document or a separate loading permit is attached to the records.
If the goods exit Finland on a vessel which is not assigned to a regular shipping service, all the goods on board the vessel are handled as undeclared goods at the port of destination. In such situations, the use of the Union transit procedure is not mandatory. Temporary storage is ended either
- with loading permit from Customs on paper, indicating the MRN and goods item number of the declaration preceding temporary storage
- with an exit summary declaration distinguished from the mandatory exit summary declaration with an additional code or
- with a transit declaration
The holder of the authorisation for temporary storage attaches the declaration approved by Customs to the temporary storage records.
Example: The goods are loaded from a port operator’s temporary storage facility in Kotka onto a vessel that will ship them to the port of Hamburg. Before the goods are loaded onto the vessel, the holder of the goods requests a loading permit from Customs. The operator loads the goods onto the vessel and attaches the loading permit to its records.
If the goods have been in temporary storage for more than 14 days and they are exported directly to a third country, the carrier or its representative must lode an exit summary declaration for the goods. The declaration must be lodged prior to the loading of goods, and it functions as a loading permit from temporary storage. The temporary storage operator enters the MRN and the goods item number of the exit summary declaration into the storage records.
As for goods exported after temporary storage of no more than 14 days, the re-export or exit of the goods only needs to be entered into the storage records. No separate loading permit is required.
If temporary storage ends by sending the goods by post, no electronic transit declaration is required for them. For postal parcels sent outside the EU, customs declaration CN22/CN23 (Posti’s form) must be drafted for customs clearance of the goods. When Posti undertakes to deliver the goods from the local post office to the sorting centre for international mail, the movement of the goods within the customs territory of the Union is regarded as the external transit procedure.
The temporary storage operator is responsible for the postal parcel until it has provably been released to Posti for delivery.Temporary storage ends when the parcel has provably been released to Posti for delivery. The temporary storage operator must attached to their stock records the documents given by Posti on receipt of the goods and a copy of the customs declaration CN22/CN23. These documents must be linked to the data concerning the entry of the goods into the temporary storage facility.
The goods can be destroyed under customs supervision, if they have e.g. deteriorated during the storage. Customs decides, on a case by case basis, whether destruction under customs supervision is sufficient or whether the goods have to be place under the inward processing procedure. Either the certificate of destruction endorsed by Customs or the decision on release for import after inward processing has to be attached to the temporary storage records.