Section 2

Where not otherwise declared for a customs procedure, the following non-Community goods shall be deemed to be declared for the temporary storage procedure by the holder of the goods at the moment of their presentation to customs: goods which are brought into the customs territory of the Community, other than directly into a free zone; goods which are brought from a free zone into another part of the customs territory of the Community; goods for which the external transit procedure is ended. The customs declaration shall be regarded as having been lodged and accepted by the customs authorities at the moment of presentation of the goods to customs. The entry summary declaration, or a transit document replacing it, shall constitute the customs declaration for the temporary storage procedure. The customs authorities may require the holder of the goods to provide a guarantee with a view to ensuring payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred. Where, for any reason, goods cannot be placed or can no longer be maintained under the temporary storage procedure, the customs authorities shall without delay take all measures necessary to regularise the situation of the goods. Articles 125 to 127 shall apply mutatis mutandis. The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Article. Goods under the temporary storage procedure shall be stored only in places authorised for temporary storage. Without prejudice to the provisions of Article 91(2), goods under the temporary storage procedure shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics.

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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.