Temporary custody

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The Temporary storage is the storage of non-Union goods (obsolete: dutiable goods) according to the guidelines of the customs authority .

"Temporary storage" is the temporary storage of non-Union goods under customs supervision in the period between their presentation and their placement under a customs procedure or their re-export . (Article 5 No. 17 Union Customs Code - UCC -)

Explanation

In the Temporary storage all goods coming to an entry summary declaration (ENS) subject. The goods are stored exclusively in so-called custody stores. In justified cases, also at locations designated or approved by the customs authorities (Article 147 UCC ).

All non-Union goods are in temporary storage from the time they are presented (Article 144 UCC).

The goods (unchanged and complete) must be placed under a customs procedure or re-exported within a period of 90 days (Article 149 UCC).

Customs procedures are:

- Release for free circulation

- special procedures

- export

(Article 5 No. 16 UCC).

Until May 1st, 2016:

Customs regulations are:

Temporary storage ends with the transfer to a customs procedure (e.g. release for free circulation (until May 1, 2016: transfer to free circulation ) or the storage procedure ( customs warehousing procedure )).

The 45 or 20 day period is only extended in exceptional circumstances and at the request of the person involved. Illness, vacation or missing documents (e.g. import permits or certificates of origin ) are not grounds for an extension .

A retrospective, i.e. the subsequent extension of a retention period that has already expired, is also not permitted.

Example text

Here is a sample text that can be found under the goods provided:

The goods are to be brought to the office of the customs office or to another location specified by the customs office upon request. You are not entitled to have the customs treatment carried out at the place of temporary storage of the goods. You may not remove the means of identification attached to the goods without the consent of the customs office. You owe the import duties if an obligation resulting from the temporary storage of the goods is not fulfilled. The same applies if the goods are withdrawn from customs supervision by third parties or if they are unauthorizedly changed. If goods in temporary custody are passed on to another, this requires the consent of the customs office. The obligation from temporary storage is only transferred to the other person if he knows that the goods are temporarily stored. The goods can be seized if they are not delivered to a customs destination in good time. The person who stores the goods in temporary custody has been informed of the associated obligations and any legal consequences.