Laws and regulations of the temporary warehousing regime

The temporary warehousing is implemented based on the articles 75-78 of the Customs Code and articles 112-117 of its Implementing Provisions.

The responsible institution to issue this regime is the customs office which will follow it

Procedure of authorization of temporary warehousing regime

Goods will be considered to be under temporary warehousing from the moment they are presented to the Customs authorities to the moment they are assigned a destination approved by the customs authorities.

The goods temporarily stored in these areas may not undertake any alteration, implying only those operations ensuring their preservation without modifying their external appearance or technical features.

Goods under temporary warehousing may be stored only in the customs areas or in the areas approved by customs for that purpose. The storage time in these areas shall be no more than 5 days for goods of road and railway transport and no more than 10 days for the goods of maritime transport.

In general, there is no need for a guarantee during this period, but the customs authorities may require the provision of a guarantee under certain circumstances.

The Customs authorities will be responsible for carrying out the necessary procedures to abide by the terms mentioned above or for the freight forwarding of the goods to another location approved by them, the expense and risk of the holder of the goods.

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