What is allowed in temporary storage?
Goods in temporary storage shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state. However, their appearance or technical characteristics may not be modified as a result of the handling.
Handling and examination of goods in temporary storage
The temporary storage operator or the holder of the goods may need to examine the received goods by opening boxes in order to establish the goods description and quantity. In some cases, one may want to take samples of the goods for import clearance. If the temporary storage operator or the holder of the goods wants to examine the goods or take samples of them, they must contact Customs.
At the request of the holder of the goods or the temporary storage operator, Customs may grant permission to examine the goods or take samples of the goods to the person who places the goods under the customs procedure. The examination of the goods and the taking of samples shall be carried out under customs supervision and on conditions determined by Customs.
Points to consider
The request for permission to examine the goods can be sent by email to the customs office that supervises the operative activity of the temporary storage facility or to the nearest customs office. The request must contain at least the following information:
- contact details of the applicant (holder of the goods or temporary storage operator)
- location of the goods
- goods description and quantity
- details of previous declaration or procedure
- when required, details relating to the transport, e.g. details of the means of transport.
Customs answers the customer’s request in writing and agrees on the details of the examination. To the temporary storage records, the temporary storage operator attaches the request, Customs’ answer and the operator’s report on the measures taken. Any corrections to the records require approval by Customs.
The business that requested the examination of the goods is responsible for any costs caused by the examination. If the examination of the goods or the measures require the presence of Customs, the customs office concerned may collect a service charge.
Customs controls goods that are imported, exported and transported through Finland from the EU. During controls, Customs also contacts other authorities to establish whether the conditions for the import, export or transit of the consignments are met.
When Customs has informed the holder of the goods or the temporary storage operator representing the holder of the goods of the control of the consignment, the holder of the goods can request the customs office carrying out the control for permission to move to goods to another, corresponging storage facility approved by Customs. In each individual case, Customs considers whether the movement is possible. A justified reason for the movement may be e.g. the storage costs or a wish to move the goods to a temporary storage facility that is more suitable in terms of storage or controls.
When Customs has given permission for the movement, the movement is carried out using T1 transit. Customs supervises the movement between the temporary storage facilities by sealing or accompanying the transport. If transit by authorised consignor is used, the customs office controlling the consignment must be notified of when the consignment is going to be retrieved from the dispatching temporary storage facility. Customs may require that the dispatching facility cannot release the goods without the presence of Customs.
The Transit Accompanying Document and the notification of administrative seizure, if any, are attached to the records for both the dispatching and the receiving temporary storage facilities. The goods cannot be released for a subsequent procedure until Customs has given permission to do so.
- Union Customs Code, Articles 144–149, and Delegated Regulation, Article 116
- Regulation 13/2016 issued by Customs on keeping records in temporary storage (in Finnish)