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Customs Control – Import of Goods in Customs Territory and Temporary Storage

In due term before import of goods in the customs territory, the transporter or any other person who can show the goods to customs, submits import summary declaration to Customs service.
Under demands of EU customs legislative acts the import summary declaration must be submitted electronically not later than
•    1h – for auto transport,
•    2h – for rail transport,
•    4h – for air transport,
•    2 to 24h – for sea transport
before the arrival of the transport in the EU customs territory. However, if the goods  are transported in EU customs territory under the transit procedure, separate summary declaration have not to be submitted in case the transit declaration is submitted electronically and observing terms for submission of declaration mentioned above.
Goods, imported in the customs territory of the Union from its introduction are under the supervision of customs, and they can be under the customs control. They are under the customs supervision as long as it is necessary to determine the customs status, and they are not taken out of the customs supervision without the permission of customs service.
Meanwhile, goods outside the Union are under the supervision of the customs while their customs status is changed or they are exported out of the Union customs territory or they are eliminated.
Imported goods must be immediately transferred to respective EU external border points or other destinations (for instance, to the free zone) determined by customs institutions and customs institutions are informed, presenting goods to customs.
After presenting the goods to customs, it is allowed to unload them out of the vehicle (for instance, the ship) and to place in temporary storage for the time period of 90 days.
The temporary storage of goods is permitted only in places allowed by Customs institutions (temporary storage places or also customs warehouses if such permission is issued to them). Till the end of the temporary storage term the goods must be applied with the determined customs procedure, or they must be transferred back out of the Union customs territory.
Placing goods in temporary storage site, the temporary storage declaration that cover the goods must be submitted.
By the permit of Customs institutions, the goods in temporary storage can be transferred among different temporary storage places without applying transit procedure to them.  
The temporary storage of goods expires at the moment when the goods are applied with the respective customs procedure or they are transferred back out of the Union customs territory.
Additional information about:
•    Application of Union Customs Code -  https://www.vid.gov.lv/lv/savien%C4%ABbas-muitas-kodekss

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