tullivarastoissa

Tullivarastoissa refer to the facilities and practices related to storing goods under customs supervision in Finland and the broader EU. A tullivarasto, or customs warehouse, is a facility approved by Finnish Customs (Tulli) that allows goods to be stored without the immediate payment of import duties and value-added tax (VAT) until the goods are released for free circulation, re-exported, or moved under another customs procedure. This arrangement supports trade and logistics by deferring taxes and by permitting temporary storage for consignments awaiting clearance, processing, or distribution.

The operation is governed by customs regulations. The owner or operator of a tullivarasto must obtain authorization, maintain proper records, provide security as required, and ensure that all stored goods are clearly identified and traceable. Goods remain under customs control while in the warehouse, and transfers in and out must be documented. The storage period and conditions depend on the applicable customs regime (for example standard storage, temporary storage, inward processing, outward processing, or transit) and the specific approvals of the storage facility.

Benefits of using tullivarastoissa include deferral of duties and taxes, streamlined clearance for large or time-sensitive shipments, and flexibility in inventory management and distribution. However, operating a customs warehouse imposes compliance obligations, such as accurate inventory, timely reporting to customs, and adherence to security and monitoring requirements. The tullivarasto system is part of the broader EU customs framework and is administered by national authorities, with Finnish Customs overseeing applicable registrations, inspections, and enforcement in Finland.