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G5 Notifications of Goods Movement Between Temporary Storage Depots
The transfer of goods under the temporary storage regime is included in article 148.5 of CAU reflected in Regulation ( EU) 952/20131 and developed in Article 118 of the Delegated Regulation ( EU ) 2015/24462 and in Article 193 of the Implementing Regulation ( EU ) 2015/24473.
Customs authorities may authorize ADT authorization holders who meet the legally established requirements to transfer goods in temporary storage, provided that such transfers do not increase the risk of fraud.
This authorization must be expressly stated in the relevant ADT authorization (box IX/1. Movement of goods). The way to make this request is through the efforts of this Electronic Headquarters of the State Administration Agency: Authorisations (revocations and suspensions) and Tax register
The notification of the movement of goods in temporary storage, hereinafter G5, will contain all the data elements established in Annex B (column G5) of the RDCAU, being necessary to notify both the departure of the first ADT and the arrival of the second.
The G5 notification of dispatch and receipt of goods will be sent to the State Tax Administration Agency, as the Spanish customs authority, through the electronic interfaces described in this guide.
Movements of goods with origin and destination in temporary storage warehouses within the same customs sub-enclosure will be exempted from the G5 notification obligation, and will continue to be carried out, as until now, by sending a change of location message (CUSCAR- EDIFACT ). Movements of Union goods in the Canary Islands are also exempt (and can therefore continue to use the change of location).