Goods in temporary storage must be cleared through customs in one of the following ways:
- placing under a customs procedure
- re-export from the Union
- destruction under customs supervision
- abandonment.
Where possible, the temporary storage operator must notify the consignee of the goods early enough of the arrival of the goods, so that the consignee can clear the goods through customs within the given time limit.
The temporary storage operator must keep a list of all the goods declared with a summary declaration that haven’t been placed under a customs procedure or re-exported within the given time limit. However, a list does not have to be made regarding goods for which a temporary storage declaration (TSD) has been submitted to Customs or for which an entry summary declaration has been submitted to the system of the EU Commission.
The list must be submitted for every calendar month, by the 10th day of the following month to the customs office that supervises the operative activity of the temporary storage facility. Customs may impose a penalty fee if the temporary storage operator doesn’t keep such a list or doesn’t submit it to Customs.
The list must contain the following information:
- name and Business ID of the temporary storage operator as well as the warehouse ID
- contact information of the temporary storage operator
- date
- consignor and consignee of the goods, if known
- goods description
- MRN and goods item number of the summary declaration
- separate warehouse deposit number, if used
- reference and date of the document ending temporary storage, if the time limit for customs clearance has been exceeded during the period the list covers and if the goods have then been cleared.
If the goods haven’t been cleared through customs within the given time limit, Customs must take measures to regularise the situation, including sale of the goods. The temporary storage operator stores the goods in their own facilities and delivers the goods to be sold at a customs auction to Customs, when a date has been agreed on.
If the goods can’t be sold at a customs auction e.g. because of import restrictions, the condition of the goods, missing documents or some other reason, they must be destroyed under customs supervision. The holder of the goods, i.e. the party that has declared the goods for destruction, is responsible for the costs of destroying and moving the goods. The temporary storage operator is ultimately responsible for the costs of destroying and moving the goods. As the holder of the goods, the temporary storage operator is responsible for the goods during the transport.
- Regulation 14/2016 issued by Customs on the responsibilities of holders of the authorisation for temporary storage with regard to goods that haven’t been placed under a customs procedure or re-exported within the given time limit (in Finnish)
- Customs declarations