Tullverket

Temporary storage facility

Temporary storage facilities are approved locations where goods may be stored while under the temporary storage procedure. An Authorisation is required to operate a temporary storage facility.

Goods that are are imported to the customs territory of the Union, notification must be given at the time of arrival. Once you have presented your goods to the customs authority, the goods are considered to be in temporary storage.

Store goods for up to 90 days

The goods may be placed in temporary storage in a temporary storage facility for up to 90 days. The goods must be placed under a customs procedure or re-exported within this period.

An authorisation is required

An authorisation is required to operate a temporary storage facility.

Handling

Goods placed in temporary storage may normally not be handled; they should be stored in their original condition. However, you are allowed to inspect and test your goods, if this is necessary in order to place them under a customs procedure.

Any handling in addition to normal unloading, storage and loading, such as sampling, should be indicated in the records. Please contact Swedish Customs for approval in advance.

Accounting requirements

An operator of a temporary storage facility is required to keep accounts that are approved by Swedish Customs.

Entering goods into a customs procedure

You, or your customer, should enter goods that are held in temporary storage into a customs procedure. The person storing the goods is responsible for initiating this procedure within 90 days of submitting a presentation notification for the goods. When the goods have been entered into a customs procedure, you need a release permit or a removal permit from Swedish Customs prior to releasing the goods.

FAQ-Temporary storage

Read frequently asked questions about temporary storage facilities.

Changes affecting temporary storage facilities

Due to the implementation of the new Union Customs Code, the procedures for temporary storage facilities will change. The changes will bring a completely new procedure and digital filing. These changes will be introduced in spring 2023.

While the new filing system has not been introduced, any conditions or criteria in the authorisation still apply. This means that the approved and automatic accounting requirement applies, even if the digital temporary storage declaration is not available. Until the digital solution has been developed, you are required to file information using the procedures at the time of authorisation.