Movement of goods in temporary storage
A holder of an authorisation for temporary storage can receive permission from Customs to move temporarily stored goods between their own storage facilities or to move them to another authorisation holder’s facility in Finland. The movement of temporarily stored goods does not entitle to an extension of the 90-day customs clearance time limit for the storage facility receiving the goods. If the holder of the authorisation neglects their responsibility to declare the goods, a customs debt may incur. The sending temporary storage facility is usually responsible for the movement of the goods.
The procedure described below is used until the electronic declaration for temporary storage is implemented.
The movement requires an authorisation
The application for an authorisation for the movement of goods is always submitted by the sending temporary storage facility, which is usually also responsible for the movement. The authorisation application must include the authorisation holders storage facilities where the goods will be moved. The authorisation holder can also apply for an authorisation to move goods between their own temporary storage facilities mentioned in the authorisation and located at different addresses.
The authorisation application is submitted with customs form 1012s - Hakemus, kuljetuksen tai väliaikaisen varaston lupa (Application for authorisation for transport or temporary storage). Operating instructions on how the movements will be carried out, must be enclosed with the application.
For justified reasons, Customs can grant permission to move goods under the responsibility of the receiving storage facility. However, the permission for the movement is added to the authorisation of the sending storage facility. In that case, the applicant must submit e.g. a copy of the contract between the parties to the Authorisation Centre, or some other document clarifying how the responsibility is divided between the parties; this in addition to the operating instructions.
Obligations of the holder of the authorisation
With the help of the data in the records, Customs must be able to supervise the identification of the goods and their movement, among other things. An entry must be made in the temporary storage records regarding the movement. Movements do not lessen the authorisation holders’ responsibility to comply with the data content requirements of the temporary storage records. The sending and receiving storage facilities must agree on the exchange of information, so that the receiving storage facility is provided with sufficient data for their records. Special care must be taken to ensure that the audit trail, which includes the goods description and quantity - among other things, remains intact despite of the movement.
The MRN and goods item specific numbers of the movement document remain the same until the goods are cleared through customs, that is, they are placed under a customs procedure or re-exported. The movements must take place within 90 days from when the goods arrived in Finland and were presented to Customs. If the goods have arrived under a transit procedure, the time limit for the movement begins when Customs has granted unloading permission for the transit.
The smallest quantity of goods to be moved is a quantity declared in one goods item. A goods item can only be split if several containers, which are moved intact, have been declared in the same goods item. The movement declaration is entered into the records of both temporary storage facilities.
Sending the movement declaration and moving the goods
The movement declaration can be submitted to Customs either by the sending or the receiving temporary storage facility. The other party of the movement must also be notified of the declaration. Before the intended movement, the declarant sends a message regarding the movement (Declaration on movement of goods between temporary storage facilities) in the form of a table to Customs: spake.varastointi(at)tulli.fi. The Electronic Service Centre receives declarations 24/7. The Electronic Service Centre does not reply to declarations. However, Customs may request additional information from the declarant. When the declaration has been sent to Customs, the goods can be transported to the temporary storage facility mentioned in the authorisation. The movement declaration is added to the records of both temporary storage facilities. The physical movement of the goods must be executed without any unnecessary delay.
The declaration regarding a planned movement can be submitted to the Electronic Service Centre before presenting the goods. However, the goods cannot be released from the storage facility before they have been presented to Customs and the release has been approved.
The receiving storage facility notifies the sending storage facility when the goods have arrived and have been entered into the records of the facility. The storage keeper can use the movement declaration or some other document with the same data for the acknowledgment of the goods. The acknowledged movement declaration is added to the records of the temporary storage facility.
Transfer of responsibility to another temporary storage facility
The sending storage facility is responsible for the goods to be moved, until they have been entered into the records of the receiving storage facility. If the authorisation states that the receiving storage facility is responsible for the movement, the responsibility of the sending storage facility ends when the receiver, upon retrieval of the goods, has acknowledged them as received. If the receiving storage facility notices e.g. that goods are missing, the storage keeper must contact the storage facility that sent the goods. However, the responsibility regarding possible missing goods or discrepancies has already been transferred to the storage facility receiving the goods.
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 the customs office that supervises the operational activity of the storage facility.
Points to consider
The operating instructions must contain at least the following information:
- 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.
The movement declaration must contain at least the following information:
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.)
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
- clarification of signature.
UCC 144, 145(1), 148(5)(a), TA 193(4)