Removal from the warehouse or storage facility

In order to remove goods from a storage facility/warehouse and to end the storage/warehousing, a customs declaration must be submitted for the goods. Temporary storage or customs warehousing ends when the goods have been

  • placed under a subsequent customs procedure (such as release for free circulation, transit, customs warehousing, or inward processing)
  • exported to another EU country
  • re-exported outside the customs territory of the EU
  • destroyed with no waste remaining
  • abandoned to the State.

Storage/warehousing can also end through movement to the storage facility/warehouse of another operator. Read more about movements.

The storage operator/warehouse keeper can release the goods against a release document.

The goods can only be released from the storage facility/warehouse against a release document issued by Customs. The release document is issued when a customs declaration after storage/warehousing has been submitted for the goods and accepted. The release document can be e.g.

  • a decision on release (either a release notification or a document in PDF format)
  • an amendment decision
  • a document (e.g. ATA Carnet) stamped by Customs, presented by the party collecting the goods from the storage facility/warehouse.

The storage operator/warehouse keeper may require that the party collecting the goods presents the document in PDF format in addition to the release notification.

The operator responsible for the records attaches the release document to the records. Check the data content requirements for the storage/warehouse recods to see the verifications of release needed for the records.

Customs may require that the storage operator/warehouse keeper presents a loading report or similar document, when the goods are removed from the storage facility/warehouse or when the goods are inspected.

The previous document details must be provided in the customs declaration after storage/warehousing. The previous document is the declaration based on which the goods were received at the storage facility/warehouse.

The details to be provided of the previous document include e.g.:

  • code of the previous document
  • MRN
  • goods item number
  • also the number of the transport document if an entry summary declaration or a temporary storage declaration (TSD) has been submitted for the consignment.

If a customs warehousing declaration has been submitted under the fallback procedure with a SAD form, the warehouse deposit number and the goods item number must be used as the previous declaration.

In the re-export declaration for bulk goods, the previous document can be some other reference number specifying the function preceding the removal from the storage facility/warehouse.

Check the release document details before releasing the goods from the storage facility/warehouse

If one of the previous document details is missing or incorrect, the declaration remains open and, according to information available to Customs, the goods have not been placed under a customs procedure. Therefore Customs requests the authorisation holder for the storage facility/warehouse to provide information on the consignments.

When the storage operator/warehouse keeper releases goods from the storage facility/warehouse, they must check that the release documents indicate the correct code for previous procedure, the MRN and goods item number matching the record entries. When the details provided are correct, Customs does not need to request information from the storage operator/warehouse keeper.

Discharge of storage/warehousing when the goods exit Finland

When the goods exit Finland to another EU country or exit the EU, temporary storage is discharged by submitting a re-export notification or an exit summary declaration, depending on the circumstances.

The declaration process is the following:

  • The carrier submits a re-export notification or an exit summary declaration.
  • Customs accepts the notification or declaration and sends the carrier an exit release notification, which also serves as a loading permission.
  • Customs sends a storage release notification to the holder of the temporary storage authorisation (storage operator). If the storage operator is not a message declarant, they can retrieve the storage release notification from the Customs Clearance Service.
  • The storage operator attaches the details to the storage records.
  • The carrier submits an exit notification when the goods have exited.

The goods exit to another EU country

When the goods are released from a temporary storage facility for exit to another EU country the carrier must submit a re-export notification for them before loading. The storage release notification serves as the exit verification in the storage records.

Example

The goods have been in a temporary storage facility in Vuosaari Harbour for 3 days. The goods are going to be loaded onto a vessel departing for Hamburg.

Before loading, the carrier submits a re-export notification. Customs sends the carrier an exit release notification, which also serves as a loading permission. The temporary storage operator receives a storage release notification and attaches the details to the records.

The goods exit the EU – maximum storage period 14 days

When the goods have been in a temporary storage facility for no more than 14 days and they exit the EU, the carrier must submit a re-export notification before loading. The storage release notification serves as the exit verification in the storage records.

Example

The goods have been in a temporary storage facility at Helsinki airport for 1 day. The goods are going to be loaded onto an aircraft departing for Singapore.

Before loading, the carrier submits a re-export notification. Customs sends the carrier an exit release notification, which also serves as a loading permission. The temporary storage operator receives a storage release notification and attaches the details to the records.

The goods exit the EU – storage period more than 14 days

When the goods have been in a temporary storage facility for more than 14 days and they exit the EU, the carrier submits an exit summary declaration before loading. The exit release notification sent by Customs serves as a loading permission. Customs sends a storage release notification to the holder of the temporary storage authorisation, who enters the notification details in their storage records.

Example

The goods have been in a temporary storage facility of a port operator in Rauma for 20 days. The goods are loaded onto a vessel that will carry them to the UK.

Before loading, the carrier submits an exit summary declaration. Customs sends the carrier an exit release notification, which also serves as a loading permission. The temporary storage operator receives a storage release notification and attaches the details to the records.

When customs warehousing is discharged by taking the goods out of the EU, the warehousing must be discharged with a re-export declaration. The declaration process is the following:

  • The operator submits a re-export declaration for the goods.
  • Customs gives a decision on release for the procedure regarding the re-export declaration. The decision also serves as a loading permission.
  • The re-export declaration can be followed by transit.
  • The carrier submits an arrival at exit notification and an exit notification for the goods.
  • Customs sends a decision on release with certification of exit to the submitter of the re-export declaration.
  • After the discharge of customs warehousing, the holder of the warehousing authorisation must submit a discharge notification to Customs.

The authorisation holder of the authorisation is ultimately responsible for that the customs warehousing procedure is discharged correctly. The obligations related to the records kept by the authorisation holder and the holder of the procedure are defined in the customs warehousing authorisation.

Who can submit the re-export declaration?

The re-export declaration can be submitted by the person having sufficient information for submitting the declaration and who can present the goods to Customs. In practice, the declaration can be submitted e.g. by the holder of the customs warehousing authorisation, the carrier or their representative.

The responsibility of authorisation holder does not end until the goods have exited the EU or they have been placed under another customs procedure. The proof of exit or placement under another customs procedure must be attached to the warehouse records. An entry of the removal of the goods must be made in the records at the point when the goods are physically removed from the customs warehouse facilities.

Example

The goods are in a customs warehouse at a port. A re-export declaration is submitted for them on 5 May. On 6 May, they are loaded onto a vessel that exits the customs territory of the EU directly. The place of exit of the goods is in Finland. An arrival at exit notification must be submitted for the goods. The exporter receives a certification of exit on 6 May. The re-export with certification of exit discharges the customs warehousing procedure. Both the date of removal of the goods from the warehouse and the date of certification of exit of the vessel are entered in the customs warehousing records. The decision on release for the procedure and the decision on release with certification of exit are attached to the records.

Movement after submission of the re-export declaration

After submitting the re-export declaration, it is possible to move the goods under the customs warehousing procedure to the customs office of exit or to some other customs office indicated in the authorisation that is competent to release the goods for a subsequent customs procedure.

Read more about in temporary storage or under the customs warehousing procedure

Read more about re-export

If the goods exit Finland on a non-regular shipping service vessel, the exporter must submit an electronic re-export declaration. The declaration process is the following:

  • The operator submits a re-export declaration for the goods.
  • Customs gives a decision on release for the procedure regarding the re-export declaration. The decision also serves as a loading permission.
  • The carrier submits an arrival at exit notification and an exit notification for the goods.
  • Customs sends a decision on release with certification of exit to the submitter of the re-export declaration.
  • After the discharge of customs warehousing, the holder of the warehousing authorisation must submit a discharge notification to Customs.

 

Use the following codes in the re-export declaration:

  • declaration type “EX”
  • additional information code “FIXVO – Third country goods dispatched to another Member State on a non-regular shipping service vessel”
  • country of destination “QP – High seas”

In addition, the carrier submits an arrival at exit notification for the goods. The exit release notification sent by Customs also serves as a loading permission. When the goods have exited, the carrier submits an exit notification to Customs. After this, the submitter of the re-export declaration receives a decision on release with certification of exit.

The customs warehousing procedure of the goods in a re-export declaration is discharged when the exit of the goods can be certified with a decision on release with certification of exit.

Example

The goods are in Kotka, in a customs warehouse kept by a liquid bulk port operator. The goods are loaded onto a tanker that will carry them to the port of Hamburg. At this point, the operator does not know the final destination of the goods.

The exporter submits an export declaration. After this, the carrier submits an arrival at exit notification. As a response, Customs sends an exit release notification.

The authorisation holder enters the MRN of the decision on release for the procedure in their records and the removal of the goods from the warehouse. The exporter will receive a decision on release with certification of exit when Customs has certified the exit of the goods. The authorisation holder attaches the decision on release with certification of exit for the procedure to their records and makes an entry of the exit of the goods from the EU.

Read more about the exit of the goods and the arrival at exit notification

Special situations concerning discharge of storage/warehousing

Regarding the goods, the kind of packages must not change during the storage/warehousing. However, the Import Declaration Service for private persons automatically generates a code for kind of packages for a customs declaration by a private individual. This code is background information that cannot be changed by the person who submits the declaration.

Customs does not amend the kind of packages in customs declarations or make amendment entries in decisions on release. When a decision on release for import by a private individual is attached to the storage/warehouse records, the correct kind of packages in the records is sufficient information. The records must contain a sufficient goods description, the correct code for kind of packages and the quantity of the goods.

You can destroy the goods e.g. if they have deteriorated during the storage/warehousing.

Goods in temporary storage be destroyed under customs supervision. Customs decides, on a case-by-case basis, whether destruction under customs supervision is sufficient or whether the goods have to be placed under the inward processing procedure. Attach one of the following to the storage/warehouse records:

  • certificate of destruction endorsed by Customs or
  • the decision on release for import after inward processing.

Goods in a customs warehouse are always destroyed by placing them under the inward processing procedure. After the discharge of customs warehousing, the holder of the warehousing authorisation must submit a discharge notification to Customs.

Read more about destruction of goods. 

 

Submit a discharge notification to Customs when all the goods have been removed from the customs warehouse

When the customs warehousing procedure has been discharged, the holder of the warehousing authorisation must submit a discharge notification to Customs. It is a list of all the electronically submitted customs warehousing declarations where the goods have been placed under a subsequent customs procedure or re-exported.

The discharge notification is not submitted until all the goods covered by the customs warehousing declaration have been removed from the warehouse.

The discharge notification can only be submitted for electronically submitted customs warehousing declarations. You should submit the discharge notification in the Customs Clearance Service or via message exchange.

The following declarations and notifications are to be submitted for the goods:

  • The operator submits a customs warehousing declaration for the goods moved to the customs warehouse.
  • When the warehousing ends, the operator submits a declaration discharging customs warehousing, such as a customs declaration for import.
  • The holder of the customs warehousing authorisation submits a discharge notification when the warehousing of all the goods covered by the same customs warehousing declaration has ended.

The holder of the warehousing authorisation cannot always link a discharge notification for bulk goods, such as powders or liquids, to a specific customs warehousing declaration or presentation notification. When linking is not possible, the discharge notification will be submitted by calculation according to the first-in-first-out principle starting from the oldest declaration.

The discharge notification contains the MRNs of the customs warehousing declarations regarding which customs warehousing has been discharged.

Customs will reject the discharge notification if the discharge notification contains the MRN of a customs warehousing declaration covering goods for which no declaration discharging the customs warehousing has been submitted or if the declaration has the wrong status. For example, the status of the export declaration must be “Exit certified” and the status of the import, transit or customs warehousing declaration must be “Released”.

When the declaration for the subsequent procedure after customs warehousing has not been submitted electronically, you cannot submit an electronic discharge notification. Examples of such situations:

  • Customs warehousing is followed by the simplified ship supply procedure.
  • Customs warehousing has been discharged by submitting a under the fallback procedure and the declaration has not been submitted electronically after the service interruption.
  • Customs warehousing is discharged by temporary admission with an oral declaration.
  • The goods are abandoned to the State.

How to request discharge of the procedure from Customs

Request discharge of the procedure with free-form contact in the Customs Clearance Service or via message exchange.

Provide the following details:

  • name, EORI number, trader office identifier and address details of the holder of the customs warehousing authorisation
  • details of the representative, if any
  • own reference, if any
  • Please note that if the goods have been moved between the authorisation holder’s own warehouses, provide the warehouse ID provided in the original customs warehousing declaration.
    • Please note that if the goods have been moved between the authorisation holder’s own warehouses, provide the warehouse ID provided in the original customs warehousing declaration.
  • the MRNs of the customs warehousing declarations to be discharged

You should also provide the following details depending on how customs warehousing was discharged:

  • ship supplies (when the supplier has the authorisation for simplification):
    • details of where and when the goods were delivered (e.g. vessel name and date or flight number and date)
  • declaration only submitted under the fallback procedure:
    • transit: reference number issued by Customs or by an authorised consignor as well as date
    • other procedures: customs office and date when the goods were placed under the procedure as well as the customer’s reference
  • temporary admission with an oral declaration
    • customs office and date when the goods were placed under temporary admission
    • details of the party that placed the goods under the procedure
    • identification of the goods placed under the procedure (e.g. boat name and identification)
  • abandonment to the State:
    • number and date of the document with which the goods were abandoned to the State.

If you cannot request discharge of the procedure with free-form contact, you should make the request to Customs by email. Send the above-mentioned details to spake.varastointi@tulli.fi.

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