Temporary storage facilities are warehouses or locations approved by Customs, where undeclared goods are waiting for customs clearance.
Temporary storage facilities are intended to be used e.g. by port or airport operators, terminal operators and importers as storage facilities where undeclared goods can be unloaded and stored for a limited period of time. Before the goods are unloaded for storage, customs must be notified of their arrival, i.e. the goods must be presented to customs.
The goods can be put into storage either with a transit declaration or with entry declarations. The (entry) summary declaration and the manifest presentation together form the declaration for temporary storage.
A temporary storage operator can act as authorised consignee for transit.
Goods in temporary storage shall be placed under a customs procedure or re-exported within 90 days. Examples of customs procedures: clearing goods for free circulation, transit and customs warehousing.
What do you commit to as temporary storage operator?
The legislation determines the essential responsibilities and modes of operation you commit to as holder of a temporary storage authorisation granted by Customs. Customs monitors the activities of the authorisation holders and performs controls of the stored goods and records. If a holder of the authorisation does not comply with the legislation, Customs’ regulations and instructions, Customs may issue an admonition or a penalty fee or impose a customs duty surcharge, suspend the validity of the authorisation or revoke the authorisation.
- Temporary storage of goods in import and export crossing the tax border as of 1 May 2016
Customer instruction for storage, 11 April 2016 (in Finnish)