Storage of equivalent goods in a customs warehouse

In simple terms, storing equivalent goods in a customs warehouse means that you store both Union and non-Union goods in the warehouse, but that it is not possible to determine the customs status of the goods by their appearance.

If you can determine the customs status of the respective goods by visual inspection, you do not need an authorisation to store equivalent goods; it is sufficient that you hold an authorisation to store Union goods in your customs warehouse.

Storage of Union goods in a customs warehouse

When is storage of equivalent goods necessary?

A couple of examples where there may be a need to store equivalent goods are as follows:

• Bulk goods (e.g., oil or gravel) where the goods need to be stored in the same location, and it is only the holder of the authorisation that can provide information about the goods status distribution of the goods.
• Item-based inventory (for example, apparel). Here, the general rule is that non-Union goods are stored in the warehouse. However, in certain cases, a item that has been imported to a customer may be returned. The duty-paid item is then placed on the same shelf as the other goods, and the authorisation holder notes the number of items that have Union status and the number that have non-Union status. The authorisation holder does not know exactly which item has which customs status, but does know how many items have each respective customs status.

What are the requirements for storing equivalent goods in a customs warehouse?

The general rule is that equivalent goods must have:

• the same eight-digit CN code
  
• the same commercial quality
  
• the same technical characteristics.
  

Non-Union goods are not considered to have the same commercial quality as the corresponding Union goods if, upon declaration for release for free circulation, they are subject to a provisional or definitive anti-dumping duty, countervailing duty, safeguard measure, or an additional duty resulting from a suspension of concessions.

If there are goods in the customs warehouse that have been cleared through customs and the aforementioned duties have been paid for those goods (for example, a returned item), they are considered to have the same commercial quality as the corresponding non-Union goods.

If you cannot identify at all times which item has Union status and which has non-Union status, you must use accounting segregation for:

• each type of goods
• each respective customs status
• the origin of the goods (if necessary).
  

Keep in mind that the Union goods are not to be placed under the customs warehousing procedure, but are merely to be recorded in the customs records.

Authorisation to store equivalent goods in a customs warehouse

If you need to store equivalent goods in your customs warehouse, you must apply for this as part of your customs warehousing authorisation.

In your application, you will then need to state:

• that you wish to store Union goods in your customs warehouse
• that you need to store equivalent goods (this is specified in the “Equivalent goods” box).
  

In addition to this, you must attach a procedural description outlining how you ensure customs supervision and how you meet the requirements for storing equivalent goods in your customs warehouse.

You must describe how you intend to ensure:

• that you maintain accurate and up-to-date customs records
• that no non-Union goods leave the warehouse without being placed under a customs procedure or declared for re-export.