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Customs procedure - customs warehousing
The selected organisation: VALSTS IEŅĒMUMU DIENESTS
Short description:
Non-Union goods may be stored in any premises authorised by the customs authorities and under customs supervision.
Non-Union goods may be stored in the customs territory of the Union, without being subject to import duties, other charges, and trade policy measures, insofar as they do not prohibit the importation or exportation of goods in the customs territory of the Union.
Beneficiaries:
Any person
Duration:
You can receive immediately
Process description
Other information
1. solis / Service requests
A Customs Warehouse is any space (premises, territory) under the protection of and authorized by Customs. Goods may be stored in a Customs Warehouse indefinitely.
Goods stored in these warehouses can be:
1)  non-Union goods to which warehousing procedures apply; import duties, VAT, excise tax, and other trade measures (permits, licences,  quoatas, etc.) do not apply to these goods; 2) Union goods if economic need exists and customs supervision will not be adversely affected.
Authorisation is required for customs warehousing of Union goods (noted in the customs warehouse licence), and they are not subject to customs warehousing procedures.

Customs warehouse types:
In a public warehouse, any person may store goods, following customs warehousing procedures. The person who applies customs warehousing procedures and stores items is the user of the procedure. In private customs warehouses, goods can be placed only by the official warehouse keeper.
When storing non-Union goods, the warehouse keeper, or his/her representative, must submit customs declaration forms where required upon delivery of the goods.
Types of customs declarations:
• Standard customs declarations, simplified customs declarations (electronic C type declaration requires customs permission), or entries in the declarant's electronic records (require customs permission).
Enterprises must use the EMDAS business module to store goods in a customs warehouse.
Termination of customs warehousing procedures:
- upon initiating a following procedure (release for free circulation, inward processing, transit, etc.);
- re-exporting outside Union territory;
- destroying; or
- abandoning to the State.
Payments: View payments
An e-service in authorities home page The SRS electronic declaration system
On the spot
SRS customs board Airport MAB
SRS customs board Daugavpils MAB
SRS customs board Liepaja port MAB
SRS customs board of Daugavpils station MAB
SRS customs board port of Ventspils MAB
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2. solis / Receipt of services
Service is received as per application.
Payments: View payments
An e-service in authorities home page The SRS electronic declaration system
On the spot
SRS customs board Airport MAB
SRS customs board Daugavpils MAB
SRS customs board Liepaja port MAB
SRS customs board of Daugavpils station MAB
SRS customs board port of Ventspils MAB
Show all...