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Calculator and rules

The 90-day temporary storage limit: calculator

Author: Outturn · Published: · Last reviewed:

Non-Union goods in temporary storage must be placed under a customs procedure or re-exported within 90 days (Union Customs Code Article 149); the period starts when the goods are presented to customs (Article 144), and day 90 is the presentation date plus 90 days. The day of presentation is not counted (Regulation No 1182/71, Article 3(1)). The calculator below shows day 90 and the next working day if day 90 is a weekend day or a holiday.

The rule

WhatRuleSource
Temporary storageNon-Union goods stored under customs supervision from presentation to customs until a procedure or re-exportUCC Art. 5(17)
StartFrom the moment the goods are presented to customsUCC Art. 144
Limit90 days to place under a procedure or re-exportUCC Art. 149
Counting daysThe day of the event is not counted; the period ends at the end of its last dayReg. 1182/71 Art. 3(1), 3(2)(b)
Weekend or holidayThe last day moves to the next working day (ask customs whether this applies to Art. 149)Reg. 1182/71 Art. 3(4)

Calculator

Day 90
If day 90 is a Saturday, Sunday or holiday: next working day
Outturn warnings
60. day: 2026-12-06 · 75. day: 2026-12-21 · 85. day: 2026-12-31

Runs in your browser; nothing is sent or stored. The result is indicative; your contract may say otherwise.

Worked examples

Example 1

Goods presented to customs on 2026-10-07. Day 90 is 2027-01-05 (Tuesday). Outturn warnings: day 60 on 2026-12-06, day 75 on 2026-12-21, day 85 on 2026-12-31.

Example 2. Day 90 is a Saturday

Goods presented on 2026-09-13. Day 90 is 2026-12-12 (Saturday). If Article 3(4) of Regulation No 1182/71 applies, the period would end on 2026-12-14 (Monday). Plan for 2026-12-12.

Checklist for the warehouse

  1. For each temporary storage line, record the date of presentation to customs.
  2. Work out day 90.
  3. Set warnings on day 60, day 75 and day 85.
  4. Every week, check balances without a procedure.
  5. Place the goods under a procedure or re-export them before day 90.

Limits

  • The result is indicative; for specific goods and your storage authorisation, ask customs.
  • The calculator considers weekends and Lithuanian public holidays only for the second date.

Check the whole invoice for free

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Frequently asked questions

How long can goods stay in temporary storage?
Non-Union goods in temporary storage must be placed under a customs procedure or re-exported within 90 days (Union Customs Code Article 149).
From when do the 90 days run?
Goods are in temporary storage from the moment they are presented to customs (UCC Article 144). Under Article 3(1) of Regulation No 1182/71 the day of the event is not counted, so day 90 is the presentation date plus 90 days.
Can the limit be extended?
Article 149 provides no extension. Plan the procedure earlier; Outturn's own check warns on day 60, day 75 and day 85.
What if day 90 falls on a weekend?
Article 3(4) of Regulation No 1182/71 extends a period whose last day is a Saturday, Sunday or public holiday to the end of the next working day. Ask your customs office whether it applies this to Article 149; the safest plan is the earlier date.

Sources

  1. Regulation (EU) No 952/2013 (Union Customs Code), Article 5(17), Articles 144 and 149: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013R0952 (accessed 2026-10-07)
  2. Regulation (EEC, Euratom) No 1182/71 determining the rules applicable to periods, dates and time limits, Article 3: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A31971R1182 (accessed 2026-10-07)
  3. Lithuanian Labour Code, Article 123 'Public holidays': https://www.e-tar.lt/portal/lt/legalAct/f6d686707e7011e6b969d7ae07280e89/asr (accessed 2026-10-07)