Temporary Storage (TS)

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Temporary Storage (TS)
  • What is Temporary Storage
  • Obtaining approval to use TS
  • Goods requiring additional customs control
  • Importing goods into TS
  • Removing goods from TS
  • Records
  • Non-compliance
  • Amending, cancelling, revoking a TS approval
  • Appeals

This guidance note provides an overview ofthe main rules relating to Temporary Storage and approved depositories (hereafter referred to as 'TS').

Notice 199A ; TSAD01000

This guidance note has been updated to reflect the introduction ofthe Union Customs Code with effect from 1 May 2016.

What is Temporary Storage

Goods are held in TS from the time they are presented to Customs, when they first enter the UK, until they are assigned to a specific customs procedure. A TS facility is a place that is either located inside or outside the approved areas ofa seaport or airport where non-Union goods may be stored before they are assigned to a customs procedure or re-exported. An external place is where the trader is authorised for LCP (Local Clearance Procedure), eg under CFSP.

TSAD02010; UCC ; Art 148(1)

Border Force must grant authorisation for a place to be used for TS.

The following can currently be used to describe a TS location and are further explained in Notice 199A :

  • Internal Temporary Storage Facility (ITSF) (which is inside the Customs controlled area ofthe frontier (airport / port)) but remains within the immediate vicinity ofthe airport / port
  • External Temporary Storage Facility (ETSF) (which is outside the Customs controlled area ofthe frontier (airport / port))
  • External Temporary Storage Facility Approved Depositary (ETSFAD). This is a TS facility located outside the approved and controlled area ofa port / airport where personal and household effects arriving from outside the Union under transfer ofresidence may be placed in storage prior to being Customs cleared.

An ITSF(R) used to be a frontier facility outside the Customs controlled area but approvals for these facilities can no longer

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