Scope
Article 142
1. Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to: (a) import duty; (b) other charges provided for by Union or national law; (c) commercial policy measures other than those that prohibit the entry or exit of goods into or from the customs territory of the Union. 2. The conditions for placing goods under a storage procedure shall be the following: (a) the required data has been provided or made available to the customs authorities; (b) the goods comply with the relevant other legislation applied by the customs authorities; (c) the goods have arrived at the place of release for the procedure. 3. Union goods may be placed under the customs warehousing procedure or the free zone procedure either in accordance with the relevant other legislation applied by the customs authorities or in order to benefit from a decision granting repayment or remission of import duty. 4. Where an economic need exists and customs supervision will not be adversely affected, the customs authorities may authorise the entry, storage, movement, use, processing or consumption of Union goods in a customs warehouse or in a free zone. In such cases, those goods shall not be regarded as being under a storage procedure. 5. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by specifying the data to be provided or made available to the customs authorities for placing goods under a storage procedure, as referred to in paragraph 2, point (a), of this Article. 6. The Commission shall adopt implementing acts laying down the procedure for the placing of Union goods under the customs warehousing procedure or free zone procedure as referred to in paragraph 3 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).