Laws and regulations of the temporary warehousing regime
|The temporary storage of goods is regulated under Articles 60-63 of the Customs Law and Articles 101-102 of the Decree on implementation of the Customs Law.
Procedure of authorization of temporary warehousing regime
|Goods presented to customs office have the status of goods in temporary storage until they are assigned customs-approved treatment or use.
Goods in temporary storage may stored only in places and under terms approved by the customs office.
The customs office may require from the person holding the goods to deposit security for payment of customs debt which may arise. The goods in temporary storage may only be handled or treated in order to ensure their preservation, that is, to keep their appearance or technical characteristics unchanged.
The goods covered by a declaration must be assigned a customs-approved treatment or use within:
1) 45 days from the day on which the declaration is submitted for goods carried by sea;
2) 20 days from the day on which the declaration is submitted for goods carried otherwise.
If no necessary formalities for the purposes of assigning the goods a customs-approved treatment or use have been initialized within the prescribed period, the customs office may, without any delay, undertake all necessary measures to regulate the goods status, including selling the goods.
Until the status of goods has been regulated, the customs office may, at the expense of the holder of the goods, remove the goods to a place under their supervision.
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