Temporary warehousing of goods
Find out about the time limits and procedures for this customs situation of non-EU goods from their presentation at customs.
What is temporary deposit?
It is the customs situation in which non-Union goods find themselves from the moment of their presentation to customs.
These goods must be the subject of a temporary storage declaration, presented no later than at the time of their presentation to customs, unless the goods have been transferred under the transit regime (since, in this case, the data may be considered of the transit operation serve as a declaration of temporary deposit). Likewise, the customs authority may also accept one of the following documents as a temporary storage declaration:
- A reference to any entry summary declaration submitted for the goods concerned, supplemented by details of a temporary storage declaration.
- A manifest or other transport document, provided it contains the details of a temporary storage declaration, including a reference to any entry summary declaration for the goods concerned.