If you like, you can keep the records and archive the documents electronically. During the authorisation process, Customs checks that records are kept in a form approved by the customs authorities. You can receive goods into the temporary storage facility by submitting the unloading report electronically to Customs, if you have the required authorisations. The customs warehousing declarations can be lodged in Customs’ online service or with a message.
Goods in a temporary storage facility can only be handled to maintain their condition. Customs can inspect goods in a temporary storage facility and take samples for consumer protection controls. The holder of the goods can with Customs permission inspect the goods and take samples.
Goods stored in a customs warehouse can be handled to ensure that they are preserved, to improve their appearance or marketable quality or to prepare them for distribution or resale. These so called normal ways of handling goods have been defined by law. In practice, this can for example mean re-packaging clothes into sales collections.
If the handling cannot take place in the warehouse facility, the goods can, with Customs permission, be moved out of the warehouse for handling. If the nature or characteristics of the goods change, they have to be placed under the inward processing procedure.
Customs has different ways of following undeclared goods and the operations of companies which use warehouses. When you apply for a warehousing authorisation Customs checks that the warehousing facility and the records satisfy the requirements laid down in the legislation. It is the duty of Customs to monitor the continuous compliance with the customs regulations.
When your warehouse is in use, Customs inspects e.g. the warehouse records. The inspection can also be aimed at the stored goods. These inspections are carried out smoothly when you actively participate during the inspection, and during a possible investigation into the matter at a later stage.
If the goods in your warehouse is spoiled or for some reason becomes unsellable during storage, the goods can be destroyed under customs supervision. Contact Customs when you notice that such goods are stored in the warehouse. If you personally destroy goods from the warehouse without informing Customs, you must clear the goods through customs at full value.
If you notice that goods have disappeared from your warehouse, inform Customs immediately of this to avoid unpleasant post-clearance recoveries. When you personally inform Customs that goods have disappeared, you can clear the good yourself and penalty fees or duty increases are generally not imposed when clearing the goods.
If you are a temporary storage keeper, you are responsible for informing Customs about undeclared goods that have been in storage for more than 90 days.
Customs inspects goods for several reasons. Warehouse keepers are obligated to assist Customs in controls of goods. When Customs inspects goods transported in packages, the warehouse keeper must open and close the package in which the goods are to be transported. After inspecting the goods, customs officers will place an adhesive tape with the text “Opened by Customs” on the opened package. When necessary, warehouse keepers are also responsible for moving goods in the area of the warehouse, that is, between the place where the goods are shelved/stored and the place of inspection. For example, customs officers can inspect goods and take samples of them. Customs can also inspect the means of transport used for carrying the goods. Some customs controls are subject to a charge.
Applicable legislation: Union Customs Code
Article 140: Unloading and examination of goods
Article 188: Verification of a customs declaration
Article 189: Examination and sampling of goods
Article 190: Partial examination and sampling of goods
Fees charged for services
If your storage facility contains goods that are never retrieved by your customer, you are still responsible for storing the undeclared goods. If you need to get rid of the goods, the legislation provides the following alternatives:
- placing the goods under a customs procedure
- destruction
- abandonment to the State and
- selling at a customs auction.
As storage keeper you are responsible for all costs that incur in these situations.