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Customs warehouse holders

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A customs warehouse is a place for storing goods, designated and supervised by customs, where goods may be stored without payment of import duties and other charges under the customs warehousing procedure, until they are declared for a procedure other than customs warehousing or are re-exported.

Types of customs warehouses

When planning to establish a customs warehouse, it is important to choose the right type, as this determines who will be responsible for compliance with the customs warehousing procedure.

Customs warehouses are classified into the following types:

  • Type I public customs warehouse – responsibility for compliance with the customs warehousing procedure is borne by both the authorisation holder and the holder of the procedure
  • Type II public customs warehouse – responsibility for compliance with the customs warehousing procedure is borne by the holder of the procedure
  • Type III public customs warehouse – the owner and operator of the warehouse is the Customs Department
  • Private customs warehouse – a customs warehouse in which goods may only be stored by and responsibility for compliance with the customs warehousing procedure rests solely with the authorisation holder

How to obtain authorisation to hold a customs warehouse

Submitting an application

A person wishing to establish a Type I public customs warehouse, a Type II public customs warehouse or a private customs warehouse submits an application to hold a warehouse for the customs warehousing of goods to the competent customs authority.

Documents to be submitted by the applicant together with the application:

  • justification of economic need (quantities, flows and types of goods, expected economic benefit, accounting software)
  • a copy of the authorisation to use a comprehensive guarantee, or of the application for such an authorisation
  • the address and layout of the planned place of activity
  • where storage of bulk liquids is planned – a diagram of tanks and pipelines, a technical description, and a list of meters
  • documents confirming the right to use the territory
  • authorisations from state authorities to store certain goods, where required
  • calibration documents for measuring instruments; where liquids are stored – a description of the liquid control methodology

What constitutes the competent customs authority

The competent customs authority is the customs authority in whose area of activity:

  • the applicant's accounting records are kept
  • part of the activity to which the decision will apply is carried out

How applications for authorisation to hold a customs warehouse are submitted

Applications are submitted electronically via the Customs Decisions System (CDS) trader portal → https://customs.ec.europa.eu/tpui-cdms-web/

Registration is required:

  • in the Customs Obligors Register, holding a valid EORI number
  • in the BAP portal as a recipient of customs electronic services → https://bap.lrmuitine.lt

When completing the application, the application type is selected according to the planned type of customs warehouse:

  • CW1 – when applying for authorisation to hold a Type I public customs warehouse
  • CW2 – when applying for authorisation to hold a Type II public customs warehouse
  • CWP – when applying for authorisation to hold a private customs warehouse

Time limits for decisions on applications for authorisation to hold a customs warehouse

A decision is taken immediately, but no later than within 120 days from the date of receipt of the application.

When authorisation to hold a customs warehouse is granted

Authorisation is granted where:

  • the applicant has not committed a serious infringement of legislation, as defined in Article 61 of the Law of the Republic of Lithuania on Customs
  • the applicant holds authorisation to use a comprehensive guarantee
  • the place (territory) chosen by the applicant is suitable for customs warehouse operations and it will be possible to apply the necessary customs supervision measures there
  • customs does not identify any risk to the activity to be carried out upon granting of the authorisation

A customs warehouse may commence operations only after concluding a customs supervision of goods in the customs warehouse agreement with the territorial customs office that issued the authorisation.

Requirements for the goods storage place (territory)

The assessment of the suitability of a goods storage place (territory) for customs warehouse operations is carried out by customs in accordance with established requirements, covering the infrastructure, security, and the feasibility of control and customs supervision at the location.

The requirements for the goods storage place (territory) and infrastructure are set out in:

  • the Description of the procedure for assessing the suitability of a goods storage place (territory) for customs warehouse (temporary storage facility) operations, approved by Order No 1B-577 of the Director General of the Customs Department of 11 July 2016
  • Annex 9 "List of requirements for the infrastructure of places designated by customs for the presentation of goods" to the Requirements for the infrastructure of customs posts and other places for the presentation of goods, approved by Order No 1B-244 of the Director General of the Customs Department of 27 March 2017

Validity of authorisation to hold a customs warehouse

The authorisation is granted for an unlimited period, but may be:

  • partially amended
  • suspended
  • revoked
  • declared invalid

Placing goods in a customs warehouse

Goods may be placed in a customs warehouse only upon completion of the customs warehousing procedure.

Goods in a customs warehouse may be:

  • stored for an unlimited period
  • temporarily removed from the warehouse with prior authorisation from the customs authority (customs post) supervising the warehouse
  • stored, split and sold without any obligation to pay import duties immediately, until the goods are released for free circulation

What procedures may be carried out in a customs warehouse

Customs may authorise the processing of goods placed under the inward processing procedure or the end-use procedure (without payment of duty, where permitted by legislation).

 

Accounting requirements in a customs warehouse

The accounting of goods stored in customs warehouses is maintained in accordance with the Rules for completing the accounts, management and turnover report for goods stored in places of storage under customs supervision, approved by Order No 1B-764 of the Director General of the Customs Department of 29 December 2011.

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