Laws and regulations of the temporary warehousing regime
Temporary placement is regulated by:
Procedure of authorization of temporary warehousing regime
At the moment when the goods are entered into customs territory of BiH and shown to the customs authorities at the location they determined, it shall be considered being in temporary placement until customs authorized treatment or use is approved for such goods. The same shall be applied at the procedure of transit at the moment when the goods are shown at the destination office and transit declaration cleared. The temporary placement of goods may be defined as placement of goods under customs supervision at the premises or facility upon authorization of customs body until customs approved treatment or usage is determined.
Upon verbal request, temporary placement can be made at any location should the customs body which was presented with the goods the temporary placement is requested for authorize it. In that case special authorization shall not be issued but acceptance of cumulating declaration in the manner is considered as authorization for space for temporary placement. In the cases when certain facilities are regularly (continuously) used for temporary placement of goods, it must be permanently authorized by the customs bodies and it shall be named “premises for temporary placement”. The authorization for this type of premises shall be issued only through a written request.
The premises for temporary placement can be closed premises, a bounded area, or uncovered areas where the goods are placed until customs approved proceeding is determined or used.
When in the same area the customs warehouse and area for temporary placement is located, then the area for temporary placement must be physically separated from the section of area of customs warehouse. In this case, body responsible for issuing authorization for customs warehouse (Department for customs in Central office of ITA) decides about request.
The request for authorization of premises for temporary placement shall be filed to the regional centre of the Administration, authorized according to the location where the premises are located. With the request in written form, the excerpt from the registry of competent court shall be submitted, evidence on possession of the premises in ownership or rented premises, drawing and technical description of premises, verified by the filer of the request and evidence of registration with the Indirect Taxation Authority. The decision regarding the request shall be issued within 30 days from the date of submission of request or date of receipt any missing or additional information required by the authority. The authorization for holding the premises for temporary warehousingmay be issued for an indefinite period but it can be limited as well.
Once the goods are presented to customs, it is placed in a temporary warehousing on the basis of the total declaration or TR application for temporary warehousing in cases where it can be used as a total declaration.The temporary warehousing is approved for the period of 20 days (except when the goods are transported by sea). In accordance with the reasonable circumstances, customs authority can determine a shorter and a longer period than prescribed.
The goods in temporary placement may be subject only to those forms of handling providing its preservation in unchanged condition, without changes to its appearance or technical characteristics (for example, drying, cleaning, inventory, taking samples, weighing goods, placing marks and stickers, sorting etc.).
Upon presenting the goods to the customs, they can be placed in temporary placement premises based on cumulating declaration or TR declaration for temporary placement of goods in the cases when it can be used as cumulative declaration. The cumulative declaration shall be filled out on JCI form and in accordance with the instructions for its completion. TR declaration for transit can be used as cumulating declaration for temporary placement of goods that are in transit. The customs body implementing the procedure can authorize that, as a cumulating declaration for temporary placement of goods, only trade document be accepted (e.g. invoice) or transport document should it believe that these documents contain all the data required for the identification of goods. These documents must be handed to the customs body at the moment of entry of goods into a BiH customs territory.
Indirect Tax Authority BiH: