Glossary of customs terms
The temporary storage of goods is the waiting situation in which non-Union goods find themselves between their presentation to customs (communication to the customs authorities of the arrival of the goods) and the assignment of a customs procedure. Placement in temporary storage is limited in time and suspends the payment of duties, taxes and foreign trade measures. This storage can be carried out in the IST zone (see here) or in the LADT zone, i.e. in an Approved Place for the purposes of Temporary Storage.