Systems for customs warehouse record-keeping

If you intend to store goods with different customs statuses within the facility, the records must encompass both customs warehouse goods and Union goods. This may be handled in different modules within the record-keeping system, but there must be a clear cross-reference enabling the goods to be traced through these various modules. The specific references used for this purpose may vary from one company to another. The reason for this requirement is that the customs status of the goods must be evident in the records.

An electronic declaration fundamentally alters the prerequisites for how goods are placed under the customs warehousing procedure. As a result, record-keeping must be based on the status indicated on the customs declaration.

In cases where movement is applied, the records must also include goods that are physically not located at the warehouse. Movement must be reflected in the records so that it can be audited post-release to verify if and how it was carried out. Because movement must be visible in the records, it must be possible to track various statuses for a consignment—for example, “en route to the facility”, “at the facility”, “en route between facilities”, and “en route to the border”. It must be possible to obtain a snapshot showing the current balance at all times, and it must be possible to retrospectively trace the movement a consignment undergoes.

Movement of goods

The customs declaration submitted relates to a specific consignment of goods to be handled within the customs warehouse. The record-keeping solution must accommodate this and be able to display information from that perspective. You must therefore always be able to present information regarding a specific consignment and what has happened to the goods covered by it.

The records must be based on the declaration for the customs warehousing procedure. That declaration must be submitted using the same unit of measurement as the document that preceded the customs warehouse declaration. This will likely result in goods needing to be repackaged more frequently during the customs warehousing procedure.

Let us consider an example where goods were received as five pallets in temporary storage. The goods must then be declared for the customs warehousing procedure in that same unit. You may subsequently repackage the goods so that when they are removed from the warehouse, the five pallets have been repackaged into 200 boxes. It is essential that Swedish Customs can trace the consignment using the MRN (Master Reference Number) from start to finish. A prerequisite is that the repackaging is registered in the records. This requires systems to handle goods across multiple levels, as placement and repackaging can range from container level down to item level.

A digital message is used to report discrepancies to Swedish Customs. When such reporting has taken place, it must always be reflected in the records.

The reference number for the declaration placing the consignment under the customs warehousing procedure must be a Master Reference Number (MRN) and must be included in the customs warehouse records. Swedish Customs assigns this reference number to the declaration similarly to a customs ID for an import declaration. This MRN should not be confused with an MRN used in connection with transit. IG numbers may be retained in the records if you consider it necessary, but they are no longer a requirement from Swedish Customs.

Usual forms of handling must be recorded. If any handling is carried out, it must be noted and recorded in the records. This is critical because Swedish Customs no longer approves such handling in advance, but instead reviews it retrospectively. Examples of handling include repackaging, as well as labelling, washing, testing, and similar operations.

The required data elements must indicate the place where the goods are physically stored. If goods are temporarily removed, their physical location must be clearly stated in the records.