Tullverket

Temporary storage

Goods that are are imported to the customs territory of the Union, notification must be given at the time of arrival. Once you have presented your goods to the customs authority, the goods are considered to be in temporary storage.

Goods in temporary storage may only be kept in temporary storage facilities or - where justified - in other locations designated or approved by the customs authorities, such as another approved location.

For example, goods may be placed under temporary storage at:

  • A designated location, or;
  • An approved location.

An approved location may be:

  • A temporary storage facility, or;
  • Any other approved location.

There are differences between the two types of approved locations, such as the approval procedure, accounting requirements and storage time. It should normally be the company's need for storage time that primarily determines whether a temporary storage facility or other approved location is appropriate.

Designated location

A designated location is a location that has been indicated by Swedish Customs. This may be a customs office, but it could be any location designated by Swedish Customs. This could, for example, be an international Union airport. Designated locations cannot be requested.

Temporary storage facility

Temporary storage facilities require authorisation in advance, which is issued by Swedish Customs. This applies regardless of if the intention is to present or store goods at the location. The goods may not be stored at the location for longer than 90 days.

Other approved location

To operate other approved locations, you must submit an application to Swedish Customs. Swedish Customs will then issue a decision about an other approved location. The storage time is short: 3 days, or 6 if the goods arrive in transit. The purpose is to rapidly move the goods to a new customs procedure or to re-export them.

Union goods may not be stored at other approved locations. Goods may not be forwarded between different locations.

Comparison of locations

This is a summary of the application of locations where goods may arrive for temporary storage.


Jämförelse av olika platser där varor kan vara i tillfällig lagring

Topic


Temporary storage facility

Other approved location


Designated location


Application


Swedish Customs’ Decisions System, CDS (in Swedish)

Apply using form TV 721.51 (in Swedish) Pdf, 143.5 kB.

No, the decision is made by Swedish Customs.

Authorisation


Yes

No, request a decision from Swedish Customs.

No, the decision is made by on Swedish Customs’ initiative.

Guarantee

Yes

Yes

No

Storage time


Max. 90 days.

3 days, or 6 days in cases of Union transit.

Shorter storage, depending on circumstances.

Discharge of temporary storage


When the goods have been released into a different customs procedure or re-exported.

When the goods have been released into a different customs procedure or re-exported.

When the goods have been released into a different customs procedure or re-exported.

Accounting requirements

Yes

No

No

Storage of Union goods

Yes. Should be indicated in the authorisation.

Union goods cannot be stored at this location.

Decision by Swedish Customs.