When an electronic temporary storage declaration (TSD) has been submitted for goods arriving from another EU country, the movement declaration must also be submitted electronically. They are submitted to Customs in the online service or via message exchange.
When moving goods under temporary storage, at least three separate declarations are needed:
• notification of the intended movement (submitted by the dispatching storage facility)
• temporary storage declaration after movement (submitted by the receiving storage facility)
• notification on the end of transfer (submitted by the dispatching storage facility).
The data contents of the declarations are described in the message descriptions and in the instruction for using Customs’ online service.
Two of the declarations are submitted by the dispatching storage facility and one by the receiving storage facility. Submitting the declarations requires that the dispatching and the receiving warehouse exchange information. The storage operators must agree on how the data exchange is implemented. Customs does not send information of the other party’s declarations to the parties involved in the movement.
If the movement of the goods under temporary storage is cancelled, the declaration of the intended movement is not invalidated. Customs must be notified of the cancellation of the movement with a notification of finalization. If only some of the goods arrive, the dispatching storage facility notifies this in the notification on the finalization of the movement. If all goods disappear during the movement, the dispatching warehouse is responsible for the customs clearance of the goods that disappeared.
The movement begins with a declaration of the intended movement
The movement begins when the dispatching storage facility submits a declaration of the intended movement and states in it from which temporary storage declaration the goods are to be moved and where.
Customs registers or rejects the declaration. If Customs rejects the declaration, the movement cannot proceed. Registration of the declaration serves as a permit to proceed with the movement of the goods. The declaration concerning a planned movement can only be submitted after the presentation of goods to Customs.
One movement declaration can cover the goods items of only one house level transport document. If the intention is to move goods in three different house level transport documents, a separate declaration on the intended movement must be submitted for each house level transport document. A house level transport document can be, for example, a bill of lading or a house airway bill (HAWB).
The receiving warehouse makes a new temporary storage declaration
When the goods have been moved, the receiving warehouse submits the temporary storage declaration after movement, and provides in it details on the operators, the previous temporary storage declaration, the goods and the transport. Details that match the first temporary storage declaration submitted for the goods are provided in the declaration.
The declaration receives its own MRN, which should be used as identifier for the previous document, for example, when the goods are placed under a customs procedure.
The notification on finalization of the movement ends the responsibility of the dispatching warehouse
Finally, the operator at the dispatching warehouse makes a notification on finalization of the movement and provides in it the result of the movement. Thereby, the dispatching warehouse is no longer responsible for the goods that were moved.
The notification of finalization of the movement contains the following details:
- details of the operators
- details of the previous document
- MRN of the temporary storage declaration, submitted by the receiving storage facility for the completed movement
- end result of the movement with codes 0, 1 or 2:
- code 0, movement cancelled
- Explain why the movement was cancelled. Customs regards that the goods are still in the dispatching warehouse, and the notification of the planned movement does not have to be invalidated separately.
- code 1, all goods or part of the goods have arrived
- If goods are missing, explain what has happened. The responsibility of the dispatching warehouse only ends for the goods that have arrived.
- code 2, the goods did not arrive at all
- The dispatching warehouse is responsible for the goods that have disappeared.
- The dispatching warehouse is responsible for the goods that have disappeared.
- code 0, movement cancelled
When the movement is preceded by a transit declaration or an entry summary declaration, a table from a spreadsheet programme is used as a movement document that is sent to Customs by email. You can make the table e.g. in Excel format. The MRN and goods item number entered in the movement document remain the same, until the goods are cleared through customs, i.e. placed under a customs procedure or re-exported. The smallest quantity to be moved is the quantity declared in one goods item. A goods item can only be divided for movement if several containers are declared in one goods item and they are full when moved. The movement notification is entered as verification in the records of both temporary storage facilities.
Transfer of the responsibility to another temporary storage facility
The dispatching warehouse is responsible for the goods being moved until they are registered in the records of the receiving warehouse. If the receiving warehouse is entered in the authorisation as responsible for the movement, the responsibility of the dispatching warehouse ends when the recipient has acknowledged the goods as received upon retrieval. If the receiving warehouse notices e.g. that goods are missing, the storage operator must contact the dispatching warehouse. However, the responsibility for possible insufficiencies or discrepancies has already been transferred to the receiving warehouse.
If the receiving storage facility upon unloading notices discrepancies between the goods and the information provided in the movement declaration, the receiving storage facility must report the discrepancies to the customs office that supervises the operational activity of the storage facility.
If you are applying for permission to move goods stored temporarily under transit or with an entry summary declaration, you must present the instructions in the application for a permit. It must include at least the following details:
- whether the sending or the receiving storage facility is responsible for the movement
- whether the sending or the receiving storage facility submits the movement declaration
- where the information for the declaration originates from
- how it is ensured that the goods have been presented to customs
- who in the company makes the declaration and sends it to Customs
- how the other party is notified of the declaration
- how the physical movement is carried out
- how the acknowledgment of the receipt of the goods is handled between the storage facilities
- how the data exchange between the storage facilities is handled in case of deviations.
If the goods arrived at the warehouse under transit or with an entry summary declaration, the movement of goods in temporary storage is done with an Excel form. The movement declaration must include at least the following details:
Data on the sending storage facility
- EORI number of the holder of the authorisation (for example: FI1234567-8)
- the name of the authorisation holder
- number of the storage authorisation
- warehouse ID (for example: FI1234567-8R0001)
Data on the receiving storage facility
- EORI number of the holder of the authorisation (for example: FI8765432-1)
- the name of the authorisation holder
- warehouse ID (for example: FI8765432-1R0001)
Information on the goods
- gross mass
- goods description
- types of packages and quantity
-
container identification number, where applicable
Information on previous procedure
- MRN and goods item number (a goods item can only be split if several containers, which are moved intact, have been declared in the same goods item.)
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the day when the goods were presented for unloading into the storage facility of the sending storage facility. If the movement declaration was submitted in advance, this field can be left blank.
Acknowledgement of the receiving storage facility
- date
- signature
- clarification of signature.
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UCC 144, 145(1), 148(5)(a), TA 193(4)