TSI001350 - Introduction to Temporary Storage: Types of Temporary Storage

Within GB, Temporary storage means situation on chargeable goods temporarily under the control of HMRC officer between presentation to customs and placement under customs procedure.

Within NI, Temporary Storage means the situation on non-Union goods temporarily stored under Customs supervision between presentation to Customs and placement under a Customs procedure.

Non-Union goods brought into the GB may be stored in Customs approved premises until they are declared to a customs procedure or re-exported. A Temporary Storage facility is a Customs approved facility and is a place situated inside or outside the approved area of a sea or airport.

The term ‘temporary storage’ is defined by EU Regulation 952/2013, Art 144/148 as follows:

Article 144 Non-Union goods shall be in temporary storage from the moment they are presented to customs.

Article 148 An authorisation from the customs authorities shall be required for the operation of temporary storage facilities. Such authorisation shall not be required where the operator of the temporary storage facility is the customs authority itself. The conditions under which the operation of temporary storage facilities is permitted shall be as set out in the authorisation.