Concepts and responsibilities in the customs warehousing procedure

There are two types of customs warehouses: private and public.

A private warehouse is one where the same person has sole responsibility for the goods. This is because only the holder of the authorisation can store goods in a private warehouse. The same person is therefore both the declarant and the holder of the authorisation.

There are two types of customs warehouses: private and public.

In a public warehouse, the authorisation holder and the declarant do not have to be the same operator. There are two different types of public warehouse: type I and type II.

Public warehouse, type I

• The declarant (person responsible for the procedure) is responsible for the obligations related to the placing of the goods under the customs warehousing procedure, i.e., the customs declaration. The declarant has sole responsibility until the moment the goods are released for the customs warehousing procedure.
  
• The holder of the authorisation (for the customs warehouse) has joint responsibility with the declarant (the person responsible for the procedure) for the goods from the moment the goods are released for the customs warehousing procedure until the moment the customs warehousing procedure is discharged. This responsibility includes ensuring that goods under the customs warehousing procedure are not removed from the supervision of Swedish Customs and that all obligations related to the storage of goods under the customs warehousing procedure are fulfilled.
  

Public warehouse, type II

• The declarant (person responsible for the procedure) has assumed sole responsibility for the goods under the customs warehousing procedure. This responsibility includes ensuring that goods under the customs warehousing procedure are not removed from the supervision of Swedish Customs and that all obligations related to the storage of goods under the customs warehousing procedure are fulfilled.
  
• The holder of the authorisation has certain responsibilities to fulfil the conditions of the authorisation.

The party responsible for the procedure is responsible for ensuring that the goods are not removed from the customs warehousing procedure, that the data provided in the customs declaration is correct and that the obligations related to the storage of goods are fulfilled. The person responsible for the procedure can assume responsibility for operating the storage facility, which requires a specific authorisation. The holder of the procedure does not provide a guarantee for the procedure itself.

The declarant is the person who lodges a customs declaration in their own name or the person in whose name such a declaration is lodged. In most cases, the declarant is also responsible for the procedure itself.

The holder of the authorisations has the following responsibilities:

• Operating a facility for warehouse storage
  
• Compliance with the necessary conditions for the authorisation, such as customs warehouse records
  
• Ensuring that goods are not removed from the customs warehousing procedure
  
• Compliance with all obligations related to the storage of goods

The holder of the authorisation provides a guarantee for the authorisation to operate a customs warehousing facility.

A company can appoint a customs representative to handle the electronic communication that surrounds the company's contacts with customs authorities, such as making out customs declarations and other documents.

There are two types of customs representatives:

• Direct representative – The representative acts in the name and on behalf of the declarant.
  
• Indirect representative – The representative acts in their own name, but on the behalf of another party. Both the agent and the person for whom the agent acts are liable for payment.
  

The steps of the customs warehousing procedure

It is important to know the different steps of the customs warehousing procedure. Placing goods under the customs warehousing procedure is one step of the procedure, storing the goods is another. The person placing the goods under the customs warehousing procedure is the declarant and the person storing the goods is the holder of the authorisation.

Some examples are given below.

• Company A – A company with registration via a representative and authorisation to operate a general warehouse (L1)
  
• Company B – A company without authorisation to operate a customs warehouse
  
• Company C – A company with authorisation to operate a general warehouse (L2)
  
• Company D – A company with authorisation to operate a private warehouse (L3)
  
• Company E – A company with registration via a representative.
  

The role of the customs representative when placing goods under the customs warehousing procedure

Direct representative

Example 1

A direct representative (Company A) of Company B places the goods under the customs warehousing procedure using warehouse ID L1. Company A is the holder of the authorisation for L1.

• An approval request (CWRA) is sent because the warehouse keeper (Company A) and declarant (Company B) are different entities.
  
• The approval request (CWRA) is sent to Company A in its capacity as holder of the authorisation.
  
• Company A, the holder of the authorisation, is responsible for operating the warehouse.
  
• Company B is directly responsible towards Swedish Customs for the declaration.
  

Example 2

A direct representative (Company A) of Company D places the goods under the customs warehousing procedure using warehouse ID L3. Company D is the holder of the authorisation for L3.

• No approval request (CWRA) is sent as the holder of the authorisation and declarant are the same entity (Company D).
  
• Company D is directly responsible towards Swedish Customs for the declaration.
  

Indirect representation

Example 1

An indirect representative (Company A) of Company B places the goods under the customs warehousing procedure using warehouse ID L1. Company A is the holder of the authorisation for L1, i.e., the holder of the authorisation acts as the indirect representative of Company B.

• No approval request (CWRA) is sent as the holder of the authorisation and declarant are the same entity (Company A).
  
• As declarant, the representative (Company B) is directly responsible towards Swedish Customs.
  

Example 2

Company A represents Company B and Company C, and places the goods under the customs warehousing procedure using warehouse ID L2. Company A is the indirect representative of Company B. Company C is the authorisation holder for L2.

• An approval request (CWRA) is sent because the holder of the authorisation (Company C) and declarant (Company A) are different entities.
  
• The approval request (CWRA) can be sent to the representative (Company A) if the register is registered as a subscriber for this electronic message for warehouse L2 and has registered for communication via EDI (TVEDI).
  
• If there is no message subscription for warehouse L2, Company C has to enter and accept the goods in the company service ‘Customs warehouse’ in the role of holder of the authorisation.
  
• Company C is responsible for the operation of the customs warehouse, the representative only receives and responds to the acceptance request.
  
• As declarant, the representative (Company B) is directly responsible towards Swedish Customs.
  

Example 3

An indirect representative (Company A) of Company B places the goods under the customs warehousing procedure using warehouse ID L2. Company E is the representative of Company C, which is the holder of the authorisation for L2.

Company A is indicated as both declarant and representative in the customs declaration placing the goods under the customs warehousing procedure. Company B using the representative is indicated in the importer box. Company E is indicated as the representative. Company C is indicated as the holder of the authorisation in the approval message.

• An approval request (CWRA) is sent because the holder of the authorisation (Company C) and declarant (Company A) are different entities.
  
• The approval request (CWRA) is sent to the representative (Company E) if the representative is registered as a subscriber for this electronic message for warehouse L2 and has registered for communication via EDI (TVEDI).
  
• Company C is responsible for the operation of the customs warehouse, the representative (Company E) only receives and responds to the acceptance request.
  
• As declarant, the representative (Company B) is directly responsible towards Swedish Customs.
  

The role of the representative during warehousing

Direct or indirect representative – Company C is indicated as the holder of the authorisation and Company A as the representative in the discrepancy report and approval response.

Example 1

Company A is the direct representative of Company C and lodges a discrepancy report (CWDI) from warehouse ID L2. Company C is the holder of the authorisation for L2.

• Company C is directly responsible towards Swedish Customs for the discrepancy report.

Example 2

Company A is the representative of Company C - receives the consent to removal (CWPR) for warehouse ID L2. Company C is the holder of the authorisation for L2.

• The prerequisite is that Company A is registered as a subscriber for this electronic message for warehouse L2 and has registered for communication via EDI (TVEDI).

The importer is the economic operator that imports the goods or the person on the behalf of whom an import declaration is made.

A permission to transfer rights and obligations means that a fully or partially responsible person for a procedure may transfer associated rights and obligations to a person who meets the criteria for the relevant procedure. This means that in the event of a merger, for example, the person responsible can transfer the entire stock to another person.

Swedish Customs sets the conditions for the transfer of rights and obligations. You need an authorisation each time you want to transfer rights and obligations. This authorisation is added to the existing customs warehouse authorisation.