Stasiek: Daddy… What if someone brings some goods from abroad and the customs office refuses to clear them, what can be done?
Dad: Refuses? Ah, for example, in the sense that some documents are missing?
S: Yes, for example.
D: In that case, the goods can be placed under the procedure of re-export, in other words, taken back abroad and returned to the seller.
S: But what if I don’t want to return them?
D: You can also destroy the goods under customs supervision to avoid paying the customs debt.
S: But I don’t want to destroy them, I just want them to finally reach me!
D: I understand. If it’s a matter of missing documents, the goods can be placed in temporary storage, and then you have 90 days to provide the missing documents. Once you have them, you can then clear your goods through customs.
S: Daddy… Do many importers use these temporary storage facilities?
D: Many companies do, especially in seaports and airports.
S: Daddy… So can we say that these temporary storage facilities are very necessary?
D: Absolutely, Stasiek.
S: But there’s one thing I don’t understand, Daddy.
D: What don’t you understand?
S: If they’re so useful for importers, why hasn’t the European Union abolished them yet?
D: Stasiek, I’m proud of you! You have great potential to become a European Union official someday. You deserve a double portion of ice cream for that observation! As for the abolition of temporary storage facilities, the European Commission has included relevant provisions in the draft of the new EU Customs Code. By the time you start your job in Brussels, they probably won’t exist anymore!
Author: PS
