According to Art. 204 of the Customs Code of Ukraine of 13.03.2012 № 4495-VI(hereinafter − СCU) total duration of temporary storage of goods under customs control is 90 days. Perishable goods or goods with limited shelf life might be in temporary storage under customs supervision within the period of preservation of the qualities that make it possible to use these products for other purposes but not more than the period, specified above. What other nuances of temporary storage of goods in customs entrepreneurs should know?
The period of temporary storage of goods at the request of the owner or his authorized representative may be extended (but not more than 30 days) by tax authority that allow to place goods in storage.
If a person that keeps goods in temporary storage of open type or bonded warehouse of open type, is not the holder of the storage, its application for extension of temporary storage of these goods previously agreed with the holder of the warehouse. In case of refusal extending the period of temporary storage tax authority has to immediately in writing or in electronic form notify the owner of the goods or his authorized representative on the causes and reasons for the refusal.
Before the expiry of storage goods, which are in temporary storage under customs control, should be:
- declared by the owner or a person authorized by him to the corresponding customs regime; or
- transferred to the owner or his authorized representative, the holder of the temporary storage, customs warehousing, organization that is a recipient of humanitarian aid to appropriate tax authority for storage and/or disposal in accordance with CCU; or
- sent under customs supervision to other tax authority for subsequent customs execution; or
- re-exported from the customs territory of Ukraine.
If goods which are in temporary storage under customs control, were declared to tax authority but after periods of storage they had double refusals provided in customs execution in the manner prescribed by CCU, these products are subject to mandatory transfer by the owner or his authorized representative, holder of the temporary storage, customs warehousing, organization that is a recipient of humanitarian aid to the storage of tax authority. Tax authority sets deadline for removal of goods from the warehouse, according to the capabilities of the available items to transport goods and refuelling machines.
According to Art.202 CCU the document required for placing goods in temporary storage under customs control, is unified document in the form prescribed by the central executive body that form and implement the national tax and customs policy, describing of these products on the basis of shipping documents.
