Customs warehouse authorisation

Anyone wishing to operate a customs warehouse needs to apply for an authorisation to operate a storage facility for a customs warehouse.

If you do not intend to use or sell your goods immediately upon entry, you can store them in a customs warehouse. During storage, certain handling of the goods may be carried out. You place the goods under the customs warehousing procedure directly at the border after another customs procedure, such as transit. During storage, certain handling of the goods may be carried out. Duties and taxes are paid only when you remove the goods from the customs warehouse and lodge a customs declaration for import.

Customs warehousing procedures (in Swedish)

You can store non-Union goods:

• without time limits
• without paying customs duty and other taxes during the storage period
• without all import restrictions being met; for example, no import licence is needed

Even though there is no restriction on which goods may be kept in a customs warehouse, it is important to ensure that the goods may be brought into the country before taking them to a customs warehouse.

Who is eligible to be authorised?

• The company should have an EORI number.
  Apply for an EORI number. 
• The company should be incorporated in the EU.
• The company should have available accounts in Sweden.
• The company should keep appropriate records in a format approved by Swedish Customs. To be deemed appropriate, records must, among other things, provide traceability regarding changes made in the records. To be granted authorisation, a system-based record-keeping solution is normally required.
  Read about the requirements for customs warehouse records (in Swedish).
  
• The company must provide a guarantee. In practice, this means that an authorisation to use a comprehensive guarantee that includes customs warehousing. If you already hold the authorisation due to other procedures, you must send a new application for an authorisation for a comprehensive guarantee for customs warehousing.
  Find out more about about compressive guarantees and how to apply.
  
• The company should provide sufficient guarantees for the correct execution of its operations. For example, the company must ensure that goods are not removed from customs supervision, must have documented standard operating procedures for the practical management of the customs warehouse, and must provide a floor plan of the facility.
• Swedish Customs should have the means to perform customs supervision without requiring administrative arrangements that are not in proportion with any benefits derived from the authorisation by the company.
• The company must actually operate the facility. It is not possible to obtain an authorisation for a facility operated by another operator.
• The company must not conduct retail sales on the site.
• The company must have a facility equipped for the goods stored. If there are goods that constitute a danger or place special demands, the right equipment must be available for these.
  

Different warehouse types

Customs warehouse types are divided into private or public warehouse. The two parties have a joint responsibility – the person responsible for the procedure (the declarant) and the authorisation holder.

Concepts and responsibilities in the customs warehousing procedure (in Swedish)

Privat warehouse (CWP)

• The authorisation holder for the customs warehouse is also the person responsible for the procedure. Only the authorisation holder can stand as declarant for the goods, which means that they become responsible for both storage and goods placed under the customs warehousing procedure. At the facility, you can store other actors' goods provided that the authorisation holder stands as declarant and is responsible for the storage.
  

Public warehouse, type I (CW1)

• The declarant (responsible for the procedure) is responsible for ensuring that the obligations associated with placing the goods under the customs warehousing procedure are fulfilled, which means that this person has sole responsibility up to the point when 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 (CW2)

• The declarant (person responsible for the procedure) has assumed sole responsibility for the goods under the customs warehousing procedure. The responsibility entails ensuring that goods covered by the customs warehousing procedure are not removed from Swedish Customs' supervision, and that obligations associated with the storage of goods covered by the customs warehousing procedure are fulfilled.
• The holder of the authorisation has certain responsibilities to fulfil the conditions of the authorisation.

Amending your authorisation

If you need to amend the information in an authorisation for customs warehousing, please use Swedish Customs’ Decision System (CDS). To access the system, you need authorisation to use the online services on tullverket.se.

You can find guides here on the website. Please make sure to use the tutorials when completing your application. They contain concrete information about what codes to use in certain data elements, etc.

How to access the online services.

The Customs Decisions System, help texts and logging into the system (in Swedish).

How to amend an authorisation in the CDS (in Swedish).

What happens once you are authorised?

The supervising customs office exercises supervision over the operation of the facility and in connection with authorisation follow-up, Swedish Customs checks that handling takes place in a correct manner.

Any formalities that apply to your company are provided in the authorisation.

The authorisation is only valid for the economic operator that is indicated as the holder of the authorisation. The holder should fulfil any obligations that follow from the authorisation.

It is important to read and understand the terms and conditions that apply across all types of authorisations.

Common provisions and regulations (in Swedish).