tullivarastot

Tullivarastot are facilities operated under customs control where imported goods, goods in transit, or materials intended for processing can be stored without immediate payment of duties and taxes. They exist to facilitate international trade by allowing parties to defer charges, align customs procedures with production or distribution schedules, and provide flexibility for imports and re-exports.

Goods stored in a tullivarasto remain under customs supervision and are subject to specific rules. A warehouse operator must obtain a customs licence, and the items are recorded in dedicated stock records and secured under customs seals. Taxes and duties are suspended while the goods stay in the warehouse and become due only when the goods are released into free circulation, re-exported, or moved to another customs procedure such as processing under customs control.

There are different types of tullivarastot, including public and private warehouses, and various configurations depending on national rules. Operators must maintain proper inventory, security, insurance, and access control, and must cooperate with customs authorities for inspections and reporting. The use of a customs warehouse can also enable operations such as inward processing, outward processing, or temporary storage, allowing value creation through production steps without immediate duty payment.

In the European context, tullivarastot fall under established customs regimes and are regulated by national authorities in accordance with broader EU rules, such as the Union Customs Code. Compliance obligations cover stock accounting, procedures for release or re-export, and penalties for misuse or non-compliance. The concept supports cash-flow management and streamlined logistics in cross-border trade.