Loaded goods are remain under the Customs warehouse procedure. Based on article 219 UCC goods placed under a special procedure (such as Customs warehouse) may be moved between different places in the
customs territory of the Union;
Article 179 DA-UCC states that such movement under a special procedure is allowed from the Terminal (storage facility) to the Buoys, where the goods are blended on board. For this purpose, the goods are placed under Inward Processing. In the license Entry Into the Declarants Records (EIDR) for inward Processing the Buoys are mentioned as location where it is allowed to place the goods under the Inward Processing (special) procedure. This is governed by the customs office as mentioned in the license Inward Processing. Therefore the movement qualifies as the "movements of goods placed under customs warehousing (...) from the storage facilities to the custos office indicated in the authorisation for a special procedure as referred to in article 211(1) of the Code (...)";
The procedure Customs Warehouse is discharged by the placing of the goods under the Inward Processing procedure based on article 215 UCC;
Once the blend is completed, the blend is registered. This results in the placing of the goods under Customs Warehouse again. The main reason for this process is a consistency reason as this is identical to such operation happening at the Terminal. This also allows the IT system and automated processes to remain consistent. The registration of the blend results in the placing of the goods under the Customs Warehouse procedure by means of the EIDR license in which the buoys are listed. No storage and no Movement takes place as the goods are instantly re-exported or placed under the Transit procedure. The instant re-export declaration or the placing under the customs procedure Transit instantly discharges the Customs Warehouse procedure.
No Comments