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Theme |
Customs and tax regulations |
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Country |
European Union |
Articles 197 to 199 of the CDU detail the new regulations applicable.
Imported goods not subject to Customs import arrangements(clearance operation), are placed in temporary deposit under « IST »(Temporary Storage Facility).
The maximum storage time on IST is 90 days. Beyond this deadline, goods must:
- be subject to a customs procedure;
- or be re-exported;
- or be destroyed.
In the event that the goods are not claimed by the original consignee or are abandoned, the holder of the IST authorization must apply to Customs (by email),the abandonment of goods to the State.
Il may do so without the authorization of the original consignee or the owner of the goods.
If customs accepts the request (all regulatory documents must be submitted for auction), the goods will be stored on site, under the Customs warehouse arrangements.
NB
It is a question of « legal fiction » : it is not necessary that the holder of the IST has a Customs Warehouse licence.
The following must be mentioned in the IST material accounts:« Placement under the customs warehouse procedure under Article 198 (2) CDU ».
The liability of the goods and all additional storage costs are borne by the holder of IST, the time that the auction can take place.
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