tullivarastointiluvan

Tullivarastointilupa grants permission to store goods in a customs warehouse. This allows businesses to suspend customs duties and value-added tax (VAT) on imported goods until they are released into the domestic market or re-exported. The goods are kept under customs supervision within an authorized warehouse.

To obtain a tullivarastointilupa, an applicant must typically demonstrate financial solvency and reliability. They need to apply to the relevant customs authority and often provide a guarantee to cover potential duties and taxes. The customs authority will assess the applicant's suitability and the security of the proposed storage facility.

Goods stored under a tullivarastointilupa can undergo certain operations, such as packaging, labeling, or minor repairs, without triggering immediate tax obligations. This flexibility is beneficial for businesses involved in international trade, as it improves cash flow and provides options for managing inventory and market entry strategies.

The duration of storage in a customs warehouse is generally limited, although specific periods can vary depending on national regulations. When the goods are eventually removed from the warehouse, either for free circulation in the country or for export, the applicable customs duties and VAT become payable. If the goods are re-exported, no duties or taxes are levied.