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Union Customs Code — Article 148

The article's text

Article 148 Authorisation for the operation of temporary storage facilities 1. An authorisation from the customs authorities shall be required for the operation of temporary storage facilities. Such authorisation shall not be required where the operator of the temporary storage facility is the customs authority itself. The conditions under which the operation of temporary storage facilities is permitted shall be set out in the authorisation. under which the operation of temporary storage facilities is permitted shall be set out in the authorisation. 2. The authorisation referred to in paragraph 1 shall be granted only to persons who satisfy all of the following conditions: (a) they are established in the customs territory of the Union; (b) they provide the necessary assurance of the proper conduct of the operations; an authorised economic operator for customs simplifications shall be deemed to fulfil that condition insofar as the operation of temporary storage facilities is taken into account in the authorisation referred to in point (a) of Article 38(2); (c) they provide a guarantee in accordance with Article 89. Where a comprehensive guarantee is provided, compliance with the
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obligations attached to that guarantee shall be monitored by appropriate audit. is provided, compliance with the obligations attached to that guarantee shall be monitored by appropriate audit. 3. The authorisation referred to in paragraph 1 shall be granted only where the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements which are disproportionate to the economic needs involved. without having to introduce administrative arrangements which are disproportionate to the economic needs involved. 4. The holder of the authorisation shall keep appropriate records in a form approved by the customs authorities. The records shall contain the information and the particulars which enable the customs authorities to supervise the operation of the temporary storage facilities, in particular with regard to the identification of the goods stored, their customs status and their movements. An authorised economic operator for customs simplifications shall be deemed to comply with the obligation referred to in the first and second subparagraphs, insofar as his or her records are appropriate for the purpose of the operation of temporary storage. subparagraphs, insofar as his or her records are appropriate for the purpose of the operation of temporary storage. 5. The customs authorities may authorise the holder of the authorisation to move goods in temporary storage between different temporary storage facilities under the condition that such movements would not increase the risk of fraud, as follows: (a) such movement takes place under the responsibility of one customs authority; (b) such movement is covered by only one authorisation, issued to an authorised economic operator for customs simplifications; or (c) in other cases of movement. 6. The customs authorities may, where an economic need exists and customs supervision will not be adversely affected, authorise the storage of Union goods in a temporary storage facility. Those goods shall not be regarded as goods in temporary storage.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

3
business association
2
company
1
ACADEMIC_RESEARCH_INSTITTUTION
WhoCountryWhat they wrote
FEPORTBEporary storage facilities. In UCC 2013, the rules for the movement of goods between temporary storage facilities were governed by article 148(5). However, again, no similar article is found in the reform proposal while UCC 2013 will be repealed once the reform ↗
DECATHLONFR'une demande de renseignement contraignant auprès du service compétent. L'analyse doit également prendre compte des critères de l'article 148 de la proposition de réforme du code de l'Union, qui indique les critères suivants : "elles ont subi leur dernière tra ↗
Forum Przewoźników EkspresowychPLies – O.J., item 1982). Condition justifying the VAT return should be invalidation of the customs declaration pursuant to current art. 148 item 3 DR UCC, due to return of the consignment and on the basis of art. ↗
P. U. HATRANS Sp. z o. o.PLa nie powinny być pobierane obligatoryjnie. W związku z tym w opinii Spółki, powinny być zmienione zapisy: art. 115 w związku z art. 148 ust. 2 lit. c UKC (dla miejsca uznanego) art. 148 ust. 2 lit. c UKC (dla magazynu czasowego składowania) oraz art. 211 ↗
Forum Przewoźników EkspresowychPLitem 1982). Condition justifying the VAT return should be invalidation of the customs declaration pursuant to art. 148 item 3 DR UCC, due to return of the consignment and on the basis of art. 148 item 4 supplemented with a case where VAT was calculated imprope ↗
University of Bologna - PhD thesisITof goods (Art. 195 UCC)  most special procedures (Art. 211 UCC)  operation of temporary storage facilities (Art. 148 UCC) 25 over the use of the breadth of the “guarantee for a potential or existing customs debt to be provided”53 to cover the amount of impor ↗

Source: public consultation submissions and position papers. n = 6 mentions; counted as a literal reference to the article number.

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