What is “temporary storage”?
This applies to goods arriving into EU customs territory from an outside country.
They are considered to be in ‘temporary storage’ from the moment they arrive and are presented to customs (Articles 139 and 144 of the Union Customs Code - UCC).
This status lasts until they are placed under a specific customs procedure or re-exported.
During this time, the goods are considered to be under customs supervision, as they are in an authorised facility (Article 148 UCC).
How does it work?
The facility is operated either:
- by the importer or a warehouse owner (who must provide a guarantee to cover any customs debt that may arise – Article 148 (2)(c) in conjunction with Article 89 UCC).
- by the customs authority itself.
In specific cases (and for a limited period), goods in temporary storage may be stored at another place designated or approved by the customs authority (Article 115 UCC DA).
During the temporary storage, the only handling or treatment of the goods permitted is any steps needed to preserve them, e.g. cooling (Article 147 UCC).
However, if the customs authorities agree, the importer may examine the goods or take samples (Article 134(2) UCC).
How long does the storage last?
After 90 days, the goods must (Article 149 UCC) be either:
- placed under a customs procedure, or
- re-exported.
What happens if this time limit is exceeded?
The customs authorities will take measures dispose of the goods by selling or destroying them, at the expense of party who made the initial customs declaration.
Alternatively, if the customs authorities agree, the goods can be ‘abandoned to the state’ by the holder of the goods or the declarant.
Moving the goods
Under certain conditions, if the customs authorities authorise it, goods under temporary storage may be moved between different facilities.
However, if the authorities do not provide that authorisation, any movement must use the transit procedure.
When the transit procedure has ended, the goods will be again under temporary storage and a new 90-day-period starts.