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Temporary storage facility holders

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A temporary storage facility is a place for storing goods, designated and supervised by customs, where non-Union goods may be temporarily stored for up to 90 days. Before the end of the storage period, a customs procedure must be assigned to the goods or they must be re-exported.

How to obtain authorisation to hold a temporary storage facility

Submitting an application

A person wishing to establish a temporary storage facility submits an application to hold a temporary storage facility 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, 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 description of the technological process, 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 temporary storage facility 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

Time limits for decisions on applications for authorisation to hold a temporary storage facility

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 temporary storage facility 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 temporary storage facility 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 temporary storage facility may commence operations only after concluding a temporary storage facility service agreement with the territorial customs office that issued the authorisation.

Requirements for the goods storage place (territory)

Goods may be stored in a place (territory) suitable for temporary storage facility operations.

The assessment of the suitability of a goods storage place (territory) for temporary storage facility 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 temporary storage facility

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

  • partially amended
  • suspended
  • revoked
  • declared invalid

Placing goods in a temporary storage facility

Non-Union goods may be placed in a temporary storage facility only upon completion of a temporary storage declaration.

Goods stored in the facility must be recorded in the goods accounting register maintained at the temporary storage facility 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.

Important:

Within 90 days, temporarily stored goods must either:

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

Legal basis

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