As from January 1,2020 reform called Quick Fixes will come into force in the European Union. The changes will be introduced by Council Implementing Regulation 2018/1912 and Council Directive 2018/1910. The main goal of the reform is the harmonization at the EU level of solutions that have been used for a long time in part of the EU countries. Till now the rules regarding call-off stock were not uniform in the Community countries therefore the subject created a lot of doubts and difficulties in international practice.
A call-off stock refers to the situation where, at the time of the transport of goods to another Member State, the supplier already knows the identity of the company acquiring the goods, to whom these goods will be supplied at a later stage.
Changes to the call-off stock provisions in Poland:
• it will be allowed to use goods delivered to the call of stock also for the trading activities
• the period during which the goods may stay in the warehouse will be shortened to 12 months.
Afterwards the supplier will be obliged to settle IC delivery in the country of departure and IC acquisition in the country where the warehouse is located. It will be possible to avoid it only if the goods return earlier to the country from which they were previously sent
• there will be a new obligation to report transfers to call-off stock
• it will be possible to keep the simplification even if the previously indicated purchase will change.
Council Implementing Regulation 2018/1912 : https://eur-lex.europa.eu/eli/reg_impl/2018/1912/oj
Council Directive 2018/1910 : https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32018L1910