Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Trade with special fiscal territories
Member States shall apply this Chapter and Articles 133 to 152 of the Code to goods in trade between a special fiscal territory and another part of the customs territory of the Union, which is not a special fiscal territory.
Approval of a place for the presentation of goods to customs and temporary storage
1. A place other than the competent customs office may be approved for the purposes of the presentation of goods where the following conditions are fulfilled. (a) the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled; (b) the goods declared for a customs procedure in the following day after their presentation, unless the customs authorities requires the goods to be examined in accordance with article 140(2) of the Code. Where the place is already authorised for the purpose of the operation of the temporary storage facilities that approval shall not be required. 2. A place other than a temporary storage facility may be approved for temporary storage of the goods where the following conditions are fulfilled: (a) the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled; (b) the goods declared for a customs procedure in the following day after their presentation, unless the customs authorities requires the goods to be examined in accordance with Article 140(2) of the Code.
Records
1. The records referred to in Article 148(4) of the Code shall contain the following information and particulars: (a) reference to the relevant temporary storage declaration for the goods stored and reference to the corresponding end of temporary storage; (b) the date and particulars identifying the customs documents concerning the goods stored and any other documents relating to the temporary storage of the goods; (c) particulars, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods; (d) location of goods and particulars of any movement of goods; (e) customs status of goods; (f) particulars of forms of handling referred to in Article 147(2) of the Code; (g) concerning the movement of goods in temporary storage between temporary storage facilities located in different Member States, the particulars about the arrival of the goods at the temporary storage facilities of destination. Where the records are not part of the main accounts for customs purposes, the records shall refer to the main accounts for customs purposes. 2. The customs authorities may waive the requirement for some of the information referred to in paragraph 1 where this does not adversely affect the customs supervision and controls of the goods. However, in the case of movement of goods between temporary storage facilities, this waiver shall not be applicable
Retail sale
Authorisations for the operation of temporary storage facilities referred to in Article 148 of the Code shall be granted on the following conditions: (a) the temporary storage facilities are not used for the purpose of retail sale; (b) where the goods stored present a danger or are likely to spoil other goods or require special facilities for other reasons, the temporary storage facilities are specially equipped to store them; (c) the temporary storage facilities are exclusively operated by the holder of the authorisation.
Other cases of movement of goods in temporary storage
In accordance with Article 148(5)(c) of the Code, the customs authorities may authorise the movement of goods in temporary storage between different temporary storage facilities covered by different authorisations to operate temporary storage facilities provided the holders of those authorisations are AEOC.
Articles on this page are reproduced verbatim from official open data. See the attribution line.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.