Storage in a temporary storage facility

Responsibility

The holder of the authorisation for the temporary storage facility is responsible for:

• loading the goods
  
• Ensuring that the 90 day deadline is not exceeded
  
• Ensuring that no goods are withheld from Swedish Customs supervision
  
• Ensuring that all obligations related to temporary storage are met
  
• Ensuring that compliance with the conditions set out in the authorisation
  
• Ensuring that released goods are placed under a customs procedure
  
• Maintaining current accounts - in cases where arriving goods do not correspond with the information in the documentation, the holder of the authorisation should inform Swedish Customs of the discrepancy.
  

Movement

Any movement during storage in a temporary storage facility must be approved by Swedish Customs in the authorisation to operate the facility. In these cases, Swedish Customs should assess whether allowing movement entails a risk for fraud. Movement can only take place between the authorisation holder's sites covered by the temporary storage authorisation. In order for the movement to be authorised, it is important that the applicant describes in as much detail as possible in their procedure how the movement will be used. For example, you may need to answer the following questions.

• How often will goods be moved?
• How many operators are involved?
• Will the movement be continuous?
• How will the movement be recorded?

The time limit for temporary storage does not reset when the goods are moved to another establishment. It is the responsibility of the authorisation holder to ensure that the 90-day time limit does not expire without the goods being placed under a customs procedure or re-exported.

It is important that the records are correctly updated at the time of movement so that it is clear when the goods left establishment number 1, the period of transport and when the goods arrived at establishment number 2.

The authorisation to move the goods should be indicated on the temporary storage authorisation. This authorisation cannot be issued for single occasions.

Handling

Temporary storage facility may receive and store goods that are placed in temporary storage. They may be handled for the purpose of maintaining their condition, i.e., by repairing broken packaging.

However, other forms of handling, which may be permitted in customs warehouses, are not permitted. Repackaging, for example, is a form of handling that is not permitted. You are permitted to take samples from goods in temporary storage if this is necessary for the correct classification of the goods, or to correctly establish the customs value of the goods. You must always first contact Swedish Customs.

If any handling is carried out, other than normal unloading, storage and loading of goods, this must first be authorised by Swedish Customs and then recorded in the records.

Discrepancies in a temporary storage facility

When an authorisation holder discovers discrepancies affecting the records of the temporary storage facilities, the discrepancies must be reported to Swedish Customs. Discrepancies must be recorded in the temporary storage facility’s records and be traceable.

If the discrepancy is discovered in connection with the start of temporary storage, the discrepancy message must be submitted in connection with the declaration for temporary storage.

Discrepancies in the arrival of goods by air must be communicated to Swedish Customs in the form of an e-mail.

Discrepancies in the arrival of goods under the transit procedure shall be communicated to Swedish Customs in the unloading result in NCTS.

Discrepancies in the arrival of goods via sea transport shall be communicated to Swedish Customs in the form of a manifest amendment uploaded via MSW.

If the discrepancy arises or is discovered during storage or in connection with the notification of a new customs procedure, the discrepancy must be notified to Swedish Customs immediately by e-mail.

In the message, you must state what the discrepancy concerns– for example whether too many or too few goods have arrived– and not the number that has arrived.

The discrepancy message should contain the following information:

• Date
  
• Warehouse ID (location of goods code)
  
• Discrepancy description: for example package or weight discrepancy, damage
  
• MRN number of the declaration to which the discrepancy relates (air and transit) or goods number and visitor ID (ship).
  
• Contact information
  

Please notify Swedish Customs about discrepancies by e-mail to tillfallig.lagring@tullverket.se.

In the e-mail subject line for discrepancies for air consignments and goods arriving via transit, enter:
Location of goods code_MRN_date of posting _discrepancy

In the e-mail subject line for discrepancies related to goods arriving by sea transport, enter:
Location of goods code_date of posting _Discrepancy

Storing Union goods in a temporary storage facility

Union goods may be stored in a temporary storage facility. They are not considered to be placed in temporary storage. It must be indicated in the operator's authorisation that they are authorised to store Union goods. Before this can be granted, Swedish Customs must assess whether there is an economic need to store Union goods at the facility and that it does not affect customs supervision.

Even if you, as an authorisation holder, have permission to store Union goods in your facility, you must be able to distinguish them from the goods in temporary storage. It must be possible to distinguish between Union and non-Union goods simply by looking at them, or to distinguish in the records which packages are Union and which are non-Union goods. If you want to mix the goods so that you can't tell them apart, you must have a customs warehouse instead, such as oil.

Handling equivalent goods in your customs records (in Swedish).

Discharge of temporary storage

The temporary storage procedure is discharged when the goods are released to a customs procedure or when they are re-exported from the EU. The holder of the authorisation should verify that the removed goods are the same goods that have been released to a new procedure via a customs declaration. They should also updated their records when the goods are removed. To assist you, Swedish Customs provides a range of messages that you can subscribe to via the EDI or, where applicable, access in Swedish Customs’ online services.

Digital declarations (in Swedish)

You can re-export goods in temporary storage after transshipment. You can use the outbound shipping manifest or flight manifest.

However, there are cases where an exit summary declaration is mandatory for re-exportation.

Find out more about exit summary declarations and when they are required (in Swedish).