Section 1

Under a storage procedure, non-Community goods may be stored in the customs territory of the Community without being subject to any of the following: import duties; other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community. Community goods may be placed under the customs warehousing or free-zone procedure in accordance with the customs legislation or Community legislation governing specific fields, or in order to benefit from a decision granting repayment or remission of import duties. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down cases in which, and the conditions under which, Community goods may be placed under the customs warehousing or free-zone procedures, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4). The holder of the authorisation and the holder of the procedure shall be responsible for the following: ensuring that goods under the temporary storage or customs warehousing procedures are not removed from customs supervision; fulfilling the obligations arising from the storage of goods covered by the temporary storage or customs warehousing procedures; complying with the particular conditions specified in the authorisation for the operation of a customs warehouse or temporary storage facilities. By way of derogation from paragraph 1, where the authorisation concerns a public customs warehouse, it may provide that the responsibilities referred to in points (a) or (b) of paragraph 1 devolve exclusively upon the holder of the procedure. The holder of the procedure shall be responsible for fulfilling the obligations arising from the placing of the goods under the temporary storage or customs warehousing procedures. There shall be no limit to the length of time goods may remain under a storage procedure. However, the customs authorities may set a time limit by which a storage procedure must be discharged in one of the following cases: where a storage facility is operated by the customs authorities and available for use by any person for the temporary storage of goods under Article 151; in exceptional circumstances, in particular where the type and nature of the goods may, in the case of long-term storage, pose a threat to human, animal or plant health or to the environment. The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases referred to in paragraph 2, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.