Taking inventory of a customs warehouse
An operator of a customs warehouse is required to take inventory of their goods at least once per year, unless otherwise specified in the authorisation.
Swedish Customs’ regulations and general advice (TFS 2016:2, Chapter 9, section 1) stipulate that the inventory of a customs warehouse must be conducted as follows:
Inventory of goods placed under the customs warehousing procedure must be performed at least once per year, unless a diffrent time interval is stated in your authorisation.
The inventory must reconcile the book balance against the physical balance and address any discrepancies. Discrepancies must be reported to Swedish Customs via a Discrepancy Report (Message CWDI)
Invite Swedish Customs
You must invite Swedish Customs to participate in the inventory at least two weeks prior to the physical count. Send the invitation to:
You will receive a response regarding whether Swedish Customs will participate.
If it is not practical to inventory the entire warehouse at once, you must state in the invitation that it concerns a partial inventory. The warehouse holder must maintain a layout plan of the entire warehouse (does not need to be submitted with the invitation) and a plan for how the entire warehouse will be covered by the inventory within one year.
Before the inventory
A template containing information on the data required for the inventory will be sent to you along with the responce to your invitation. You may use the template provided by Swedish Customs.
The inventory record must include the following details:
- Indication of whether a partial inventory was performed.
- Date of placement under the customs warehousing procedure.
- MRN of the declaration for placement.
- Any breakdown into different goods items.
- Incoming quantity and packaging unit.
- If repacking has occurred, the quantity and unit (must correspond to the unit in which the goods are withdrawn)
- Book balance on the date of the inventory.
- Physically verified balance.
- Any discrepances
- LRN of the generated discrepancy report (CWDI).
Once the inventory is complete, the inventory record must be signed in the original by the company representative or the person for the inventory.
Submit the inventory record to Swedish Customs’ registry as follows:
By email:
State the Location of goods code + "inventory" in the subject line. For example: Customs warehouse XXX inventory record 2020.
By regular mail:
Tullverket
Box 27311
102 54 Stockholm