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Record-keeping requirements for temporary storage facilities

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

Approved accounts are a requirement for the granting of an authorisation to operate a temporary storage facility. Learn more about record-keeping requirements.

General principles

Traceability

Traceability is one of the record-keeping requirements. It must be possible to follow the goods from the opening document - this document does not have to be a document from Swedish Customs but can be a transport document, a manifest, a transit document or similar provided by another economic operator. It must be possible to see all events that take place during storage until the temporary storage is discharged. This also means that the records must always comply with good accounting practice.

Records in an appropriate form according to Article 148(4) of the Union Customs Code shall be records in a form approved by Swedish Customs. An appropriate form is considered to include requirements for traceability and that no changes can be made without leaving traces in the accounts. This normally means that an automated accounting system is required and therefore Excel, for example, is not a suitable form.

Up-to-date records

The records must be updated immediately when events occur in the warehouse and must reflect the current balance at all times.

The records must contain the information and data that enable Swedish Customs to monitor the authorisation, in particular to identify the goods stored in the facility, their customs status and the movement of these goods.

In order for the records to fulfil the above-mentioned requirements, data must be entered in the records immediately on arrival of the goods at the establishment and immediately on placing the goods under a customs procedure or on re-exportation. Data must also be entered in the records immediately at the start and end of the movement or when any handling takes place. If this is not done, it is not possible to identify which goods are stored on the premises.

Keep customs documents for five years

The documents and information on which the records are based must be kept for five years. This period is calculated from the end of the year in which the temporary storage ends.

Some documents or data may need to be kept for a longer period if required by another law or regulation.

Information to be included in the records

The following information must be included in the records of the temporary storage facility. Information from the records that you submit to Swedish Customs must be in Swedish, English or Norwegian.

The records must show when the goods arrive at the facility and are in temporary storage and when the temporary storage ends. This is noted in the records with the reference number of the opening document, or another number that identifies the customs declaration for the next procedure or re-export notification, e.g. customs ID.

The Following information must be included in the records to ensure full traceability:

  • Reference number of the opening document
  • Date when the goods arrived at the facility
  • Any deviation reported to Swedish Customs
  • When discharging temporary storage: reference to the next procedure or re-export notification, e.g., as an e-mail attachment.

The records should contain a reference to supporting documents supplementing the temporary storage declaration. It should be possible to file supporting documents electronically.

Information to be included in the records:

  • Amount, type or quantity
  • Mass
  • Normal trade description

The trade description in the last item above should correspond with the trade description indicated in the opening document.

Reference should always be made to the storage location where the goods are physically stored.

Goods may only be moved if this has been approved in advance in the authorisation. When goods are moved, the records must show where the movement started and ended, where the goods were kept prior to the movement and where they will be kept at the end of the movement.

Movement of goods in temporary storage.

The Union status of your goods should be indicated in the records, if the holder of the authorisation holds an authorisation to store Union goods in a temporary storage location.

Any handling that has taken place while in temporary storage should be indicated in the records.

Handling of goods in temporary storage.

If the records of the temporary storage facility is not part of the main records for customs purposes, a reference to the main records should be included. It should be possible to trace a matter from one set of records to the other. The specific references used for this purpose may vary from one company to another.

Reports form records for temporary storage facilities

It is necessary to be able to retrieve certain information from your records to present for Swedish Customs in support of information provided in the temporary storage facility’s records. Reports are a suitable format when providing this information.

Reports retrieved from the records of a temporary storage facility .

Applicable provisions