V3.304 Customs declarations

Presentation of goods to customs

Before the goods arrive in the UK1 from a third country, the carrier2 must make an entry summary declaration (ENS) (also known as a safety and security declaration). From 1 January 2021, an ENS is also required in respect of goods moving from Great Britain to Northern Ireland3. An ENS is not required in respect of goods imported in to the UK from the EU and certain other countries for the period from 1 January 2021 to 31 December 20214. Goods must be presented to Customs on import and a Customs declaration in respect of the goods must be made before the end of the period of 90 days beginning with the day on which the goods are so presented5. During the initial 90 day period, the goods may be declared for temporary storage6. The conditions which must be met for the approval of facilities for temporary storage are set out in SI 2018/1247. Goods may be moved between temporary storage facilities using either the transit procedure or the 'movement in temporary storage' (MITS) procedure. However, with effect from 1 January 2021 MITS is not available in respect of goods moving between temporary storage facilities in Northern Ireland and Great Britain. See also Apply to operate a temporary storage facility and Managing your temporary storage facility.

With effect from 1 January 2021 until 30 June 2021, goods with pre-lodged temporary storage declarations may be imported via border locations in Great Britain

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