Art. 139.1Master The carrier The shipping line, the airline or the company that brings the goods into the EU, or the one that takes over the transport afterwards. It usually declares only the master. 
Temporary storage:
up to 90 days to give it a destination
Temporary storage (depósito temporal) is the situation of non-Union goods from their presentation to customs until they are placed under a customs procedure or re-exported. It lasts 90 days at most. In Spain it is declared with the G4, presented with the G3, and the goods wait in an authorised temporary storage warehouse.
From port call to discharge What happens once
What happens once
the goods arrive?
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Before arrival: the ENS
The entry summary declaration (ENS) is lodged in ICS2 before the goods reach the EU. When registered, it returns an MRN, and the G4 cites that ENS as the previous document, unless there is a waiver.
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The vessel or aircraft arrives
The shipping line, the airline or the port authority notifies the arrival of the means of transport (ATMNot message). It only exists for sea and air: by road, the arrival is recorded in the transit or the transfer.
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Temporary storage is declared (G4)
The G4 states which goods are placed in temporary storage: the master bill of lading, its items or its houses, with packages, kilos and location. It is lodged at the latest when the goods are presented, and usually before.
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The goods are presented to customs (G3)
The G3 reports that the goods are already at the customs office or the authorised place, citing their G4. From presentation, the goods are in temporary storage and the 90-day period starts.
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They leave with their customs destination
Within 90 days, a declaration takes them out: an import declaration (DUA), a transit, a customs warehouse or an exit from the EU. Each one cites the MRN of the G4 and the item it discharges.
What are the G4,
the G3 and the G5?
They are the messages the Spanish Tax Agency (AEAT) uses to manage arrival and temporary storage. The G4 and the G3 replaced the summary declaration for temporary storage (declaración sumaria de depósito temporal, DSDT) and its activation.
| Declaration | What it is for | Who lodges it |
|---|---|---|
| G4 · Temporary storage declaration | Declares the goods placed in temporary storage: one G4 per master bill of lading, with its items or its houses. It can be amended, cancelled and queried. | Carrier, warehouse holder, forwarder that deconsolidates, or declarant with a pre-lodged declaration. In maritime facilities it reaches the AEAT through Puertos del Estado (the Spanish state ports authority). |
| G3 · Presentation of the goods | Reports that the goods are at customs, citing the G4: the whole master, some houses or some containers. It can go with the G4 in a single message (G4+G3). | Whoever must present the goods (art. 139 UCC). If the warehouse holder lodged the G4, it also lodges the G3. |
| ATMNot · Arrival of the means of transport | Notifies that the vessel or aircraft has arrived. G3 messages sent before arrival are activated by it. | Shipping line, airline or port authority. |
| G5 · Transfer between warehouses | Moves the goods to a temporary storage warehouse in another facility or sub-facility: dispatch discharges the G4 of origin and receipt generates the G4 of destination. | Warehouse holder authorised for the transfer. |
| Simplified G5 · Change of location | Moves the goods within the same facility or sub-facility. It does not discharge the G4: it changes its location. It replaces the former CUB. | Warehouse of origin and warehouse of destination. |
General information; not advice.
Who lodges the G4 Who lodges
Who lodges
the G4 declaration?
One of the persons who must present the goods to customs (art. 139 of the Union Customs Code, UCC; CAU in Spanish), directly or through an authorised representative. The usual pattern: the carrier declares the master and the forwarder deconsolidates it with the houses.
Art. 139.1Master The carrier The shipping line, the airline or the company that brings the goods into the EU, or the one that takes over the transport afterwards. It usually declares only the master. 
Art. 139.3.bG4 and G3 The warehouse holder The holder of a temporary storage warehouse or another authorised place. If it lodges the G4, it must also make the presentation (G3). Form F5Houses The freight forwarder The consignee or the forwarder adds its houses with their items to the master: this is deconsolidation, form F5 of the G4. It can arrive in several messages. 
Art. 139.3.aPre-lodged The declarant with a pre-lodged declaration Whoever already lodged the customs declaration before the goods arrived. The AEAT limits this case to pre-lodged declarations. From quay to warehouse Port · terminal · warehouse
Who is the holder
of temporary storage?
Goods in temporary storage are kept in a temporary storage warehouse (almacén de depósito temporal, ADT) or, in justified cases, in another place that customs designates or authorises. Operating an ADT requires a customs authorisation, and its holder is responsible for the storage (arts. 147 and 148 UCC).
To obtain it, you must be established in the EU, offer assurance that operations will be carried out properly and provide a guarantee. The holder makes sure the goods are not removed from customs supervision and keeps records of each item, its customs status and its movements. Inside, only what is needed to keep the goods unchanged is done.
The time limit How long can goods stay
How long can goods stay
in temporary storage?
Ninety days. Article 149 of the Union Customs Code requires the goods to be placed under a customs procedure or re-exported before 90 days have passed, counted from their presentation to customs. If the G4 was lodged and the goods are never presented, customs invalidates the declaration after 30 days, or earlier if the declarant asks (art. 146.2).
How it ends ↓How does temporary
storage end?
Release for free circulation01
The import declaration (DUA, H1) cites the MRN of the G4 and the item. On release, the goods leave temporary storage cleared.
Transit02
A transit declaration takes the goods to another customs office in the EU. At destination, the transit data serve as the temporary storage declaration.
Customs warehouse03
The warehouse entry document (documento de vinculación a depósito, DVD) places the goods under the customs warehousing procedure, where they stay with no time limit and without being subject to import duties.
Exit from the EU04
If the goods leave without entering the EU market, they are discharged with an exit summary declaration (EXS) or a re-export notification.
Proof of Union status05
If the goods turn out to be Union goods, the proof of their status (a T2L, for example) discharges the G4.
Transfer to another warehouse (G5)06
It does not end temporary storage: it moves it. The G5 discharges the G4 of origin and receipt opens another one in the destination warehouse, with the period already running.
How do temporary storage
and a customs warehouse
differ?
Both hold non-Union goods that have not been cleared. Temporary storage is a wait with a time limit; customs warehousing (depósito aduanero) is a procedure you choose, and it does not expire.
| Temporary storage | Customs warehouse | |
|---|---|---|
| What it is | A situation: the goods wait between their presentation to customs and their customs destination. | A special procedure chosen with a customs declaration. |
| How goods enter | With the temporary storage declaration (G4) and the presentation (G3). | With a warehouse entry document (DVD), which can discharge a G4. |
| Time limit | 90 days from presentation (art. 149). | None, unless customs sets one in exceptional cases (art. 238). |
| Where | Authorised temporary storage warehouse or, in justified cases, another authorised place. | Public or private customs warehouse, authorised by customs. |
| What can be done | Only what is needed to keep the goods unchanged (art. 147.2). | Usual forms of handling: preserving the goods, improving their appearance or marketable quality, preparing them for sale (art. 220). |
| Guarantee | Provided by the holder of the warehouse authorisation (art. 148.2.c). | Required when a customs debt may arise (art. 211.3.c). |
General information; not advice.
Frequently asked questions
about temporary storage
All about customs → What is customs temporary storage?
It is the situation of non-Union goods waiting under customs supervision from their presentation to customs until they are placed under a customs procedure or re-exported (art. 5.17 of the Union Customs Code). They are kept in an authorised temporary storage warehouse, for a maximum of 90 days.
What is a G4 declaration?
It is the temporary storage declaration in the AEAT system. It states which goods are placed in temporary storage, with their bill of lading, items, packages, kilos and location. One is lodged per master bill of lading, houses can be added later, and it replaces the former summary declaration for temporary storage (DSDT).
How long can goods stay in temporary storage?
Ninety days at most, counted from their presentation to customs (art. 149 of the UCC). Within that period, they must be placed under a customs procedure, such as release for free circulation, transit or customs warehousing, or be re-exported.
What is the difference between temporary storage and a customs warehouse?
Temporary storage is a wait of up to 90 days between the arrival of the goods and their customs destination. Customs warehousing is a special procedure chosen with a declaration, with no time limit and without the goods being subject to import duties while it lasts. Goods can move from the first to the second.
What is the difference between the G4 and the G3?
The G4 declares the goods entering temporary storage; the G3 reports that those goods have been presented to customs, citing the G4. The G4 is lodged at the latest when the goods are presented, and usually before. The two can go together in a combined G4+G3 declaration.
Who lodges the temporary storage declaration?
One of the persons the UCC requires to present the goods: the carrier that brings them into the EU or the one that takes over afterwards, the holder of the temporary storage warehouse, or the declarant who already lodged a pre-lodged declaration. The freight forwarder completes the G4 with the houses. In maritime facilities, the G4 reaches the AEAT through Puertos del Estado.
How are the ENS and the G4 related?
The entry summary declaration (ENS) is lodged in ICS2 before arrival and, when registered, returns an MRN. The G4 must cite that ENS as the previous document, unless there is a waiver (art. 145.4 of the UCC). The ENS always comes before the G4 and the G3.
What happens if goods exceed 90 days in temporary storage?
Article 149 of the UCC is breached. When the goods can no longer stay in temporary storage, customs takes action without delay to regularise them, which can go as far as confiscation and sale or destruction (arts. 147.4 and 198). To avoid this, lodge the declaration for the chosen destination in time.