Union Customs Code ― Temporary Storage

By Tolley

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

  • Union Customs Code ― Temporary Storage
  • What is temporary storage?
  • Authorisation
  • Specific requirements
  • Electronic Inventory linked facility and Community System Providers (CSPs)
  • Goods subject to additional customs control
  • Authorisation ― alternations, amendments, cancellations and transfers
  • Presenting, moving and declaring the goods in a TS facility
  • Union Transit
  • Records
  • Penalties for non-compliance

This guidance note provides an overview of the Temporary Storage (TS) requirements under the Union Customs Code (UCC) that came into effect from 1 May 2016.

For details of the scheme that operated before the UCC, please see the Temporary Storage (TS) guidance note.

See the Union Customs Code ― approved depositories guidance note for more information on storing personal and household effects at these types of facilities. Approved depositories can only be used for non-commercial goods.

Also see Notice 216: customs procedures at cargo community system-UK locations .

What is temporary storage?

Temporary storage (TS) is the term used to describe when non-EU goods (ie goods located outside of the EU customs territory) are temporarily brought into the EU and stored under customs supervision in an approved facility, in the period between their presentation to customs and their placement into a customs procedure or being re-exported.

Regulation (EU) No 952/2013 ; EU Delegated Regulation 2446/2015 ; EU Delegated Regulation 2447/2015 ; HMRC Notice 199A ; TSAD01000

Please note that a simplified customs declaration (SCD), centralised clearance or Entry in Declarants records (EIDR) cannot be used in conjunction with storing goods in TS.

Temporary storage facility

An approved facility can either be located inside an approved area of a port or airport or outside this area in another approved location. HMRC provides the following description of the types of TS approved facilities that can be used:

Internal temporary storage facility (ITSF)Located inside the customs controlled area of the frontier (port or airport)

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