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Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply.
Check how you can operate an authorised consignee temporary storage facility so you can store goods for up to 6 days, including how to get authorised.
Putting your goods into temporary storage means you can delay the full customs declaration and payment of import VAT and duty for up to 90 days.
How to manage a temporary storage facility, how to handle goods, what records to keep, how to increase the size of, or move goods between facilities.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out how to link your temporary storage facility to Customs Handling of Import and Export Freight (CHIEF) or the Customs Declaration Service using a Community Systems Provider.
Financial support for traders and farmers from intervention and Private Storage Aid schemes
How to get a handling or storage site approved, how to store animal by-products (ABPs) and derived products, and how to build the site.
Find out about movements to temporary storage facilities from border locations in Great Britain operating the pre-lodgement model.
How to store oil, design standards for tanks and containers, where to locate and how to protect them, and capacity of bunds and drip trays.
The S2 waste exemption allows you to store specific waste at a secure intermediate site, separate to where the waste was produced, before transportation to another site for recovery.
An innovation competition aiming to accelerate commercialisation of innovative longer duration energy storage projects.
Industry guidance on the interim storage of Higher Activity Waste packages and integrated approach.
This exemption allows you to temporarily store waste at a collection point before recovering or disposing of the waste elsewhere.
Find out how to apply Stamp Duty Land Tax (SDLT) when there are multiple sales or transfers between the same buyer and seller.
Declare imported goods to customs, by entering them in your own records.
How to reduce the risk of disease from your animal feed storage units.
Find out when transactions involving land and buildings are exempt from VAT.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
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