Goods arriving in the EU may be stored in temporary storage facilities or in other locations approved by Customs
Temporary storage means storing undeclared goods under customs supervision between their presentation to customs and their placing under a customs procedure or re-export. The duration of temporary storage may vary, but it can be no longer than 90 days from the presentation of the goods to customs.
Goods in temporary storage may be stored in temporary storage facilities or in other locations approved by Customs. Both alternatives require an authorisation granted by the Customs Authorisation Centre. In certain cases, the goods are considered to be in temporary storage also in a location designated by Customs.
Storing goods in a temporary storage facility
The operation of storage facilities for temporary storage of goods requires an authorisation granted by the Authorisation Centre. The holder of the authorisation must lodge a guarantee and keep records of the goods in temporary storage that meet the requirements of the legislation. The goods may be stored for 90 days within which time they must be placed under a customs procedure or re-exported. The Authorisation Centre issues a warehouse ID for each storage address. The ID is to be used when the location of the storage facility is entered in the customs declaration.
Storage of goods in a location approved by Customs also requires an authorisation by the Authorisation Centre
Customs can grant e.g. an authorised consignee for transit an authorisation to store undeclared goods briefly in a location other than the actual facility for temporary storage. Using another location for temporary storage also requires an authorisation granted by the Authorisation Centre for storage in a location approved by Customs. The Authorisation Centre issues a separate warehouse ID for the location.
The goods shall be placed under a customs procedure or re-exported within tree days from their presentation. If the authorisation holder has the authorised consignee authorisation, the time limit is six days. If goods in temporary storage are moved from the location approved by Customs indicated in the authorisation or if they are released from the storage facility without Customs’ permission, a customs debt may be incurred.
If the applicant does not have a comprehensive guarantee, a guarantee must be lodged for the storage. The holder of the authorisation must keep records of the goods in temporary storage. The records must indicate the following: the date of arrival of the goods (the date of presentation), the reference number of the preceding declaration (e.g. the transit MRN), the reference number of the customs procedure for the discharge of temporary storage (e.g. the number of the release decision) and the date.
Example: Import Ltd. has the authorisation for the status of authorised transit consignee and the authorisation to use, as a location approved by Customs, its own facilities for temporary storage. The goods arrive at the company’s facilities on a Friday, whereupon the requests an unloading permission for the T1 transit, unloads the goods and enters the required details in the records. The company places the goods under a customs procedure the next Thursday by submitting an import declaration to Customs. The company indicates the location of the goods in the customs declaration with the warehouse ID indicated in the authorisation for a location approved by Customs. When the company has received the release decision from Customs, it can transfer the goods to another party.
Example: Tukkuri Oy has the authorisation to use its yard as a location approved by Customs. The goods arrive on a Friday, whereupon the requests an unloading permission for the T1 transit from the Electronic Service Centre of Customs. The company does not unload the goods from the car but enters the required details in the records. On Monday, the company submits an import declaration to customs indicating the location of the goods with the warehouse ID of the yard. When the company has received the release decision from Customs, it can transfer the goods to another party.
In exceptional circumstances, Customs can designate a location for temporary storage of goods
Temporary storage in a location designated by Customs is always exceptional and requires a statement of reasons. Locations designated by Customs may be e.g. ports approved by Trafi, so-called industrial ports, which receive commercial traffic. In such cases, a customs declaration has been submitted for the goods in advance or they are presented as Union goods upon arrival. Therefore, storage in a location designated by Customs does not require an authorisation by the Authorisation Centre. Temporary storage of goods in such location is allowed only for three days from their presentation to Customs. Customs controls that the time limits are observed.