Storage of Union goods in a customs warehouse
Do you need to store Union goods at your customs warehouse? Here you can find out what is required to do so and how you can differentiate between goods with different customs statuses.
A customs warehouse is used to store non-Union goods. You can also store Union goods in a customs warehouse, but this must be authorised by Swedish Customs in the customs warehouse authorisation.
Distinguish between Union and non-Union goods
For Swedish Customs to authorise you to store Union goods in the customs warehouse, you must be able to distinguish between goods with different customs statuses. This means keeping track of which goods are Union goods and which are non-Union goods. How you do this should be written in your authorisation.
There are three main options for how you distinguish goods in a customs warehouse:
- Goods with different customs statuses can be distinguished by visual inspection
- Goods with different customs statuses can be distinguished in the records
- Storage of equivalent goods
The goods are distinguishable by visual inspection
The first variant is that the goods can be distinguished with the naked eye. How to do this should be written into your authorisation.
Example
For example, you can store Union goods in a clearly labelled area of the warehouse where no non-Union goods will be stored.
The goods can be distinguished in the records
Option two is that it is possible to separate goods with different customs status in your accounts. It should be written in your authorisation exactly how you will separate the goods.
Example
For example, if you are storing cars, you can distinguish the customs status in your records by entering the VINs of the cars that are Union goods and those that are non-Union goods.
Storage of equivalent goods
For the first two options, it is sufficient that you, as the holder of the authorisation, have written in your authorisation that you may store Union goods in your customs warehouse.
In the third option, on the other hand, you must be authorised both to store Union goods and to store equivalent goods in your customs warehouse. Both of these authorisations must be included in your customs warehouse authorisation.
In this case, it should also be possible to distinguish the customs status of the goods. However, you do not need to know exactly which goods have which customs status. You can indicate this in some other way. Exactly how you intend to indicate it must be written in your authorisation.
Example 1
For example, if you store oil in a cistern, you can indicate the percentage of the oil that is Union goods and how much is non-Union goods.
Example 2
If you store ready-made garments, you can indicate in your accounts by piece numbers how many goods are Union goods and how many are non-Union goods.
There are additional requirements for the storage of equivalent goods than those listed here.