Temporary deposit
Customs situation of non-Union goods between their presentation to customs and their placement under a customs procedure.
Temporary storage
Temporary storage is the situation in which non-Union goods find themselves between the moment of their presentation to customs (arrival in the customs territory) and their placement under a customs procedure (release for free circulation, transit, warehouse, etc.).
Deadlines
Goods in temporary storage must be placed under a customs procedure within 90 days (for maritime transport) or 45 days (for other modes of transport) from presentation to customs.
Temporary storage facilities
Goods are stored in customs-authorized temporary storage facilities: warehouses and clearance areas (MEAD), port and airport terminals, and cargo areas.
Authorized operations
During temporary storage, only operations necessary to preserve the goods in their condition are authorized. No transformation is permitted.
Temporary deposit declaration
The operator of the temporary storage location must keep records of the goods and allow customs controls.
Consequences of exceeding the deadline
If the deadline is exceeded, customs may sell or destroy the goods at the expense of the owner.