EN
Logo
Logo
New

Temporary storage

Published:
Subscribe news

Temporary storage applies to non-Union goods from the moment of their presentation to customs until a customs procedure is assigned to them or they are re-exported.

How a temporary storage declaration is submitted

Temporary storage declaration data are submitted to customs using the smart Customs Declaration Processing System (iMDAS).

For goods temporarily stored in the Port of Klaipėda State Seaport, temporary storage declaration data may be submitted using the information system KIPIS developed by the Klaipėda State Seaport Authority.

Where and for how long goods may be temporarily stored

Non-Union goods may be temporarily stored:

  • in temporary storage facilities – for up to 90 days
  • at a location of the goods holder's choice, upon obtaining a single authorisation from customs – for up to 3 days
  • at the location indicated in the authorisation to use authorised consignee status – for up to 6 days

What authorisations are required

  • Authorisation to hold a temporary storage facility is granted in accordance with the established authorisation issuance procedure (Order No 1B-289 of the Director General of the Customs Department of 5 April 2017)
  • Single authorisation to temporarily store goods at a location of the goods holder's choice is granted in accordance with the established authorisation granting procedure (Order No 1B-781 of the Director General of the Customs Department of 5 November 2021)
  • Authorisation to use authorised consignee status is granted in accordance with the rules for the confirmation of Union goods customs status using authorised issuer status, the application of the simplified Union and common transit procedure using authorised consignor and authorised consignee status, and the completion of the TIR procedure using authorised consignee status (Order No 1B-536 of the Director General of the Customs Department of 22 June 2016)

How applications are submitted to apply temporary storage

Applications are submitted electronically using customs information systems:

  • for authorisation to hold a temporary storage facility – via the Customs Decisions System (CDS)
  • for a single authorisation to temporarily store goods at a location of the goods holder's choice – via the Customs Authorisations System (MLS)
  • for authorised consignee status – via the Customs Decisions System (CDS)

Actions with temporarily stored non-Union goods

Temporarily stored non-Union goods must, within the established time limit:

  • be assigned a customs procedure, or
  • be re-exported

Goods may only be placed in a temporary storage facility upon completion of a temporary storage declaration.

Goods placed in a temporary storage facility must be entered in the goods accounting registers maintained at the temporary storage facility, in accordance with Order No 1B-764 of the Director General of the Customs Department of 29 December 2011.

In individual cases, upon obtaining a single authorisation from the competent customs authority, goods may be temporarily stored at a location chosen by the goods holder for up to 3 days.

This option may be granted to:

  • the consignee of the goods
  • the holder of the Union transit procedure
  • the carrier (freight forwarder)
  • a railway undertaking

These persons must:

  • assume the obligations under Article 147(3) UCC
  • meet the requirements of Article 148(2) UCC
  • comply with the provisions of points 6 and 7 of the Rules for granting authorisation to temporarily store goods at a location of the goods holder's choice, approved by Order No 1B-781 of the Customs Department of 5 November 2021

Non-Union goods received by an authorised consignee are considered to be in temporary storage at the indicated place of receipt from the moment the electronic message IE007 "Arrival notification" is sent via the National Transit Control System (NCTS) to the customs office of destination (Article 144 UCC), and the data of the relevant transit operation are considered to constitute the temporary storage declaration for those goods (Article 145(11) UCC).

Important to know

In order to temporarily store non-Union goods, it is essential to ensure that goods temporarily stored at places designated by customs are not removed from customs supervision, to fulfil the obligations relating to their storage and to provide a guarantee for the temporary storage of the goods (pursuant to Article 89 and Article 147(3) UCC).

Legal basis

This website uses cookies

We use cookies to enhance your browsing experience, serve personalized content, and analyze our traffic. By clicking 'Accept', you consent to our use of cookies.