FAQ – Customs warehouses
We answer the most common questions regarding the rules for customs warehouses – including accounting, customs declarations, etc.
The questions are divided into the following subject areas:
Customs declaration for placement under the customs warehousing procedure
Customs warehousing procedure
Can a lack of space be a reason to temporarily remove goods from my customs warehouse? If so, should I write down the balance in the records while the goods are removed?
Lack of space can be a reason to temporarily remove goods from your customs warehouse.
It is important to remember that the goods remain under the customs warehousing procedure during the entire period they are removed. Therefore, you must not write down the balance. Varorna måste föras tillbaka till lagringsanläggningen innan tullagerförfarandet avslutas. The following details must be clearly shown in the records:
- Which goods have been temporarily removed.
- The storage location of the goods during this period.
- The date/time when the goods will be returned.
How this information is reflected in the records can be structured in different ways and is evaluated by Swedish Customs during the authorisation process.
You must always obtain authorisation from Swedish Customs prior to temporarily removing goods from the customs warehouse.
How does Swedish Customs handle destruction?
Complete the form:
Request for destruction and invalidation of an import declaration (in Swedish) pdf, 155.9 kB.
Send the form via email or post to:
Email
kont.syd.destruktion@tullverket.se
Mail
Lockarp/Förstöring
Tullverket
Box 30094
200 61 Limhamn
What applies when transferring goods from one customs warehouse to another?
The term "transfer" was removed with the customs legislation implemented in 2016. The current term for moving goods within the customs warehousing procedure is "movement". You can execute a movement between two storage locations (location of goods codes) covered by the same customs warehouse authorisation.
If the storage locations fall under different customs warehouse authorisations, the goods must either be moved under transit or placed under a new customs warehousing procedure citing the new warehouse ID.
In the latter case, a new customs declaration is required, and the goods can then be moved under the new customs warehousing procedure.
Is there a time limit for lodging a customs declaration when my goods arrive at the border?
Goods must not leave the border until the declaration has attained the status "released". This applies even if the goods are located at a temporary storage facility.
When my goods are moved from a temporary storage facility or another customs warehouse to my customs warehouse, is there an electronic message indicating that the goods are released and that the warehouse can hand them over?
When your goods are in a temporary storage or other customs warehouse and are to be assigned to a customs warehouse procedure by an electronic customs declaration, the warehouse where the goods are physically located must be informed that the goods are released for the customs warehousing procedure and can be released.
Depending on your type of storage authorisation, different messages apply: Customs Warehouses (Codes EUCWP, EUCW1, EUCW2): You can retrieve the release message via the online service "Medgivande om bortförande eller utlämnande" (Permission for removal or release) or receive it automatically via a system-to-system solution.
Temporary Storage Facilities (Codes EUTST, TVTFL): You must use the removal permission message (medgivande om bortförande), which can be retrieved via the online service "Medgivande om bortförande eller utlämnande" (Permission for removal or release) or received automatically via system-to-system integration.
For temporary storage facilities, it is important to remember to upgrade your systems when you are due to receive the new message. The new formats are in XML. Systems must therefore be able to handle both EDIFACT and XML during a transitional period.
Is there anything I cannot do in a system-to-system solution?
There are activities that you will not be able to do in the system-to-system solution, which means that you will also need to have a login for our online services. The following features will only be available in our online services:
- submit supporting documents for the customs declaration
- upload weight certificates.
How do I notify Swedish Customs of discrepancies?
To notify Swedish Customs of discrepancies concerning goods placed under the customs warehousing procedure, you must submit a CWDI discrepancy report or a code LAGER declaration, depending on the type of discrepancy and occasion.
Find out more about what information to include in the discrepancy report (CWDI).
Upon arrival of the goods at the warehouse, submit a CWDI discrepancy report
To report discrepancies for goods placed under the customs warehousing procedure that arrive under movement, you must submit a CWDI discrepancy report.
You must state occurrence of discrepancy DAA, Discrepancy upon arrival. At the item level, you then state the type of discrepancy using one of the following codes:
- SU for surplus
- DE for deficit/shortage
- OT for other
During storage of the goods, submit a CWDI discrepancy report or code LAGER declaration
If discrepancies arise during storage, you must state occurrence of discrepancy DDS, Discrepancy during storage. At the item level, you then state the type of discrepancy using one of the following codes:
- SU for surplus
- DE for deficit/shortage
- OT for other
If it concerns a deficit, you must submit assessment basis data, a code LAGER declaration to settle the customs debt that has arisen, as a customs debt pursuant to Article 79 of the Customs Code arises for goods removed from customs supervision and you as the authorisation holder are obliged to ensure that this does not occur. You do not need to submit a CWDI discrepancy report if you submit a code LAGER declaration, but you may submit both.
Customs warehouse records
What is meant by customs warehouse records covering the entire facility?
A customs warehouse can, for example, be an entire building or part of the building. Regardless of what constitutes a customs warehouse, the authorisation means that something is defined as a customs warehouse. All goods located within this defined area are covered by the records.
There must always be traceability between the company's various business systems or modules. It may vary between different companies which references are used in their respective systems. The main thing is that it is possible to follow a case from one system to another. Examples of references can be order number, forwarding number, invoice number, or HWB number.
Another example of different record-keeping setups is when the authorisation holder in their business system handles the stock balance for their entire operation and for the facility. There, the order number can correspond to an incoming consignment and an MRN number that is not included in the business system (the customs warehouse declaration receives a unique so-called Master Reference Number (MRN), in connection with the customs warehouse declaration receiving the status “Approved”).
Through the reference “order number”, it is possible to use the customs system, which is part of the total records, to pull up customs-specific information such as MRN numbers.
What is required to store Union goods and non-Union goods at the same facility?
If you intend to store both Union goods and non-Union goods at the same facility, this must be approved in connection with the application for a customs warehouse authorisation. It is sufficient that you can generate a balance from the records.
Swedish Customs has no special requirements, from a customs warehouse perspective, for Union goods.
On the other hand, for non-Union goods (that is to say, goods under the customs warehousing procedure), to be able to refer to an MRN for the declaration.
What is important is that you can demonstrate the facility's goods balance and the customs status of the goods at any given time.
What requirements does Swedish Customs place on customs warehouse records?
Swedish Customs only approves customs warehouse records for the specific authorisation holder and does not grant general approvals for specific systems.
We have an enterprise and inventory system that handles all goods regardless of customs status. This is integrated with a customs warehouse system that only maintains balances for goods in customs warehousing. The enterprise system does not distinguish between Union goods and non-Union goods. Is this considered different modules and is it permitted under the new legislation?
Swedish Customs needs to look at the individual conditions, but it will likely be approved. We need to check what the connection between the systems looks like, that is to say, how we see that goods X in the customs warehouse system correspond to goods X in the enterprise system as well.
Which electronic entries are mandatory in the records? Is there any list of these?
Swedish Customs has no opinions on which fields are included and how you structure the records system-wise. Swedish Customs checks that all required information is included. Systems can thus look different for different operators.