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G5 Notifications of Goods Movement Between Temporary Storage Depots
The movement of goods under temporary storage is covered by Article 148(5) of the CCC (Customs Code of the Union) as implemented in Regulation (EU) 952/20131 and developed in Article 118 of Delegated Regulation (EU) 2015/24462 and Article 193 of Implementing Regulation (EU) 2015/24473.
The customs authorities may authorise holders of the ADT authorisation who comply with the legally established requirements to move goods in temporary storage, provided that such movements do not increase the risk of fraud.
This authorisation must be expressly stated in the relevant ADT authorisation (box IX/1).Movement of goods).The way to make this request is by means of the procedures of this E-Office of the State Administration Agency:Authorisations (revocations and suspensions) and Censuses
The notification of the movement of goods in temporary storage, hereinafter G5, shall contain all the data elements set out in Annex B (column G5) of the RDCAU, being necessary to notify both the departure from the first TDA and the arrival at the second TDA.
The G5 notification of dispatch and receipt of goods shall be sent to the Agencia Estatal de Administración Tributaria, as the Spanish customs authority, through the electronic interfaces described in this guide.
Movements of goods to and from temporary storage facilities within the same customs sub-division will be exempted from the G5 notification obligation and will continue to be carried out, as at present, by sending a change of location message (CUSCAR-EDIFACT).Also Union goods movements in the Canary Islands are exempted (and can therefore continue to use the change of location).