A temporary warehouse is a specially designed and equipped buildings and/or covered or open storage areas, reservoirs, refregerators or freesing rooms designated for temporary storage of goods under customs control until placing them under customs procedure.
Goods may be placed for storage at TWs without uploading from vehicles.
Any goods can be placed at the TWs. However, dangerous goods, the goods which can be harmful for other goods or the goods which need special conditions for storage, can be placed аt the TWs with the appropriate conditions only.
Placement at TWs of the goods which have a short or a limited shelf life term is not allowed if there is less than one month left until their expiration date.
The goods which are to be stored by Customs Authorities exclusively should not be transferred for temporary storage to enterprises.
According to the norms of the Customs Code of Ukraine № 4496-VI dated 13.03.2012, the order of placement, storage and registration of goods and commercial transportation means at temporary storage warehouses as well as their release from these warehouses is determined by the central executive power authority which develops and implements the State Policy in the sphere of financials.