Temporary Storage: 90-Day Limit for EU Imports
Quick answer
Temporary storage customs in the EU allows goods to be held under customs supervision for up to 90 days before customs clearance or placement under another customs procedure. This rule applies to all goods entering the EU customs territory and requires compliance with authorisation, declaration, and movement rules to avoid penalties.
DAsk the AI Customs Broker — free, no sign-up to try.Key takeaways
- Temporary storage customs permits goods to be stored under customs control for a maximum of 90 days before customs clearance or another customs procedure must be applied.
- Authorisation to operate temporary storage facilities is required and involves consultation between customs authorities, especially when facilities span multiple Member States.
- Movement of goods between temporary storage facilities must be notified to the relevant customs authorities and comply with specific procedural requirements.
- A temporary storage declaration can be lodged prior to goods presentation to streamline customs processes.
- Approval is necessary for presentation and storage of goods outside designated customs offices.
- Non-compliance with the 90-day limit or procedural obligations can lead to customs penalties or seizure of goods.
- The rules are governed by the Union Customs Code (UCC) and its implementing regulations, notably Commission Implementing Regulation (EU) 2015/2447 and Commission Delegated Regulation (EU) 2015/2446.
What is Temporary Storage and Who Does it Affect?
Temporary storage customs is a customs procedure allowing goods imported into the EU to be stored under customs supervision without immediate customs clearance or application of another customs procedure. This facility is particularly relevant for EU businesses that import goods but require time before deciding on customs clearance, distribution, or further processing.
The procedure applies to all goods entering the EU customs territory and is managed by customs authorities in each Member State. It affects importers, customs representatives, and operators of temporary storage facilities who must ensure compliance with customs rules and authorisations.
Temporary storage is distinct from customs warehousing or transit but serves as an initial holding stage under customs control. The goods remain under customs responsibility until cleared or placed under a different customs procedure [1].
The 90-Day Rule: Your Primary Obligation
A key obligation under temporary storage customs is the 90-day time limit for holding goods in temporary storage. According to the Union Customs Code and its implementing regulations, goods may remain in temporary storage for no longer than 90 calendar days from the date they are placed under this procedure.
This time limit ensures that goods do not remain indefinitely under customs supervision without clearance, preventing abuse of the system. After 90 days, the importer or holder of the goods must either lodge a customs declaration to clear the goods, place them under another customs procedure, or remove them from the customs territory.
Failure to comply with the 90-day limit can result in customs authorities taking enforcement action, including seizure or imposition of penalties. Therefore, EU businesses must monitor storage durations carefully and plan customs clearance accordingly [1:1].
Operating Temporary Storage Facilities: Authorisation and Movement
Only authorised operators may run temporary storage facilities within the EU. Authorisation is granted by the competent customs authority of the Member State where the facility is located and is subject to conditions ensuring proper customs supervision and security.
Where temporary storage facilities operate across multiple Member States, a consultation procedure between the relevant customs authorities is mandatory before authorisation is granted. This consultation involves sharing the application and draft authorisation, with a 30-day period for objections or agreement. If no agreement is reached within 60 days, authorisation may be limited to parts without objections [1:2].
The holder of the authorisation is responsible for the goods while in temporary storage and must comply with notification and record-keeping obligations, especially when goods move between facilities. Movements between facilities under different customs authorities require informing both authorities and the holders of the respective authorisations, including references to the relevant temporary storage declarations and the storage end date [2].
Additionally, movements between facilities operated by authorised economic operators with customs simplifications (AEOCs) may be authorised under specific conditions [3].
When Can Goods Be Moved Between Facilities?
Goods in temporary storage may be moved between different temporary storage facilities, but such movements are strictly regulated. The holder of the authorisation for the facility from which goods are dispatched must notify the customs authority responsible for that facility and, upon arrival, inform the authority and holder of the destination facility.
Similarly, the holder of the destination facility must notify their customs authority of the goods’ arrival and inform the dispatching holder. These notifications must reference the temporary storage declaration and the end date of temporary storage to maintain customs control and traceability [2:1].
Goods remain under the responsibility of the holder of the authorisation for the facility from which they were moved until recorded by the holder of the destination facility, unless the authorisation specifies otherwise. This ensures continuity of customs supervision throughout the movement process [2:2].
Temporary Storage Declaration: Streamlining the Process
To facilitate customs control and streamline procedures, a temporary storage declaration may be lodged before the goods are physically presented to customs. This declaration serves as a formal notification to customs authorities of the intention to place goods under temporary storage.
Lodging such a declaration in advance can expedite customs processing upon arrival and help ensure compliance with the 90-day limit and other procedural requirements. Customs authorities may consider this declaration as fulfilling the requirement for temporary storage notification under the UCC [1:3].
EU businesses should prepare accurate and complete temporary storage declarations, including details such as commodity codes, customs value, and intended storage facility, to avoid delays or compliance issues.
Approval for Presentation and Storage Outside Customs Offices
While goods are typically presented and stored at designated customs offices, the UCC allows for approval of alternative places for presentation and temporary storage, subject to conditions.
Such approval requires that the alternative place meets the requirements set out in the UCC, including security, supervision, and the obligation that goods declared for a customs procedure are cleared the following day unless customs requires examination.
If the place is already authorised as a temporary storage facility, no additional approval is needed for presentation. Otherwise, businesses must seek explicit approval from the relevant customs authority to use alternative premises for presentation or temporary storage [4].
This flexibility can benefit EU businesses by allowing storage closer to their operations or logistics hubs, provided compliance with customs rules is maintained.
Consequences of Non-Compliance
Non-compliance with temporary storage customs obligations, including exceeding the 90-day limit, failure to obtain proper authorisation, or inadequate notification of movements, can lead to serious consequences.
Customs authorities may suspend the time-limit for payment of import duties if goods are subject to confiscation, destruction, or abandonment procedures. They may also impose penalties, seize goods, or require additional guarantees to secure customs debts.
Businesses risk delays, increased costs, and reputational damage if they fail to adhere to the rules governing temporary storage customs. Therefore, maintaining accurate records, timely customs declarations, and compliance with authorisation and movement protocols is essential [5].
Next steps
- Confirm whether your storage facilities require authorisation as temporary storage facilities and initiate the application process with the relevant national competent authority.
- Ensure that all goods placed in temporary storage have a corresponding temporary storage declaration lodged prior to or upon arrival.
- Monitor the duration of goods in temporary storage carefully to avoid exceeding the 90-day limit.
- Establish procedures for notifying customs authorities and counterparties when moving goods between temporary storage facilities.
- Seek approval for any alternative places of presentation or storage outside customs offices before use.
FAQ
What are the requirements for temporary imports into the UK?
This article focuses on the EU customs territory. For the UK, temporary import requirements differ and are governed by UK customs law. EU businesses should consult the relevant UK authorities for up-to-date information.
What are the customs changes in the UK for 2026?
This article addresses EU customs rules as of 11 October 2026. UK customs changes are outside the scope of this guidance and should be verified with UK customs authorities.
What is considered non-temporary storage?
Non-temporary storage refers to goods stored beyond the permitted duration under temporary storage customs or goods stored without proper customs authorisation. Such storage may be subject to customs debt and penalties.
How long will UK customs hold my package?
This article does not cover UK customs procedures. In the EU, goods may be held in temporary storage for up to 90 days under customs supervision.
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