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This publication is available at https://www.gov.uk/government/publications/notice-199b-approved-depositories-under-external-temporary-storage-facility/notice-199b-approved-depositories-under-external-temporary-storage-facility
HMRC will no longer authorise any new applications for External Temporary Storage Facility Approved Depository (ETSF (AD)) approval. All existing ETSF (AD) approvals will expire on 1 May 2019.
Any future applications for storage of personal effects will require a full External temporary storage Facility approval as outlined in Notice 199A: temporary storage and approved depositories.
Other notices on this or related subjects which you may find useful
1.1 What is this notice about?
This notice describes how non-Union goods may be stored in approved premises until they are assigned to a Customs approved treatment or use. These approved premises are situated either within a port, or outside the controlled areas of a port.
1.2 Who should read this notice?
You should read this notice if you are a freight agent, freight forwarder, customs agent, warehouse keeper or transport company involved in:
- bringing non-Union goods directly, or indirectly, into the UK
- unloading non-Union goods in the UK
- transporting non-Union goods after arrival
- storing non-Union goods before they are assigned to a customs approved treatment or use
1.3 What law covers this notice?
The legal provisions for approving temporary storage and approved depository facilities are contained in:
- approval of temporary storage - EU Regulation 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
- Commission Delegated Regulation EU 2446/2015
- Commission Implementing Regulation EU 2447/2015 - Customs and Excise Management Act (CEMA) 1979 sections 25 to 25A
- retention of records - EU Regulation 952/2013 Article 148, The Finance Act 1994 sections 21 to 27
- keeping accounts and records - Customs Traders (Accounts and Records) Regulations 1995 (Statutory Instrument 1995/1203)
- Union Transit - EU Regulation 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
- non compliance - The Customs (Contravention of a Relevant Rule) Regulations 2003 (Statutory Instrument 2003/3113) made under the Finance Act 2003 as amended CEMA 1979
2. Approved depositories
The formal term for an approved depository is an External Temporary Storage Facility (Approved Depository) - ETSF (AD).
What is an ETSF (AD)?
An ETSF (AD) serves the same function as any other temporary storage facility and is subject to the same rules and regulations. However, an ETSF (AD) can only be used for the storage of personal and/or household effects whilst other types of approved temporary storage facilities are generally used to store commercial non EU goods but can also be used to store personal goods and household effects.
Please note: you cannot obtain relief from Customs Duties or import VAT on any personal item(s) that is less than 6 months old and/or that has not been in the owner’s possession and use for 6 months prior to import into the UK.
For further information regarding the rules for bringing personal belongings into the UK see Notice 3 and for other reliefs available under the Community System of Duty Relief see the relevant Notices.
What do I need to know about approvals?
If you wish to operate an ETSF (AD) you will need to make a formal application - full details regarding applications are provided below.
An interim (first application) ETSF (AD) approval is issued for a 12 month period. Upon successful completion of the interim period a full approval is issued.
If you have any record of adverse compliance history, including any occurrences of customs debt, your approval may be refused depending on the seriousness of the non compliance against customs regulations.
The approval contains generic terms and conditions regarding the physical facility and the operational requirements that an approved holder must meet and maintain. There is an element of flexibility to add additional terms and conditions and/or exempt approval holders from certain terms and conditions, as dictated by the commercial sector and/or the Control Officer.
Any adjustments to the generic ETSF (AD) approval will be discussed during the initial and follow up visits with the operator and their Control Officer.
As an approved holder you are required to keep fully up to date with current legislation and any changes to the approval terms and conditions.
Any breach of an approvals terms and conditions may lead to Customs Civil Penalty action on the approved operator and/or any importer and/or their nominated agent. In cases of serious non compliance an approval may be suspended or revoked.
2.2 Who may apply?
The types of business eligible to apply to have their premises approved as approved depository facilities are:
- freight forwarders
- customs agents
- warehouse keepers
- transport companies involved with the movement and/or storage of personal and household effects
All of the above business types must be concerned with movement of personal and household effects, be established in the UK and be able to meet the terms and conditions required for an approval to operate an ETSF (AD).
2.3 What do I need to do to apply for an approval in the UK?
If you wish to become an ETSF (AD) operator you must formally apply by contacting:
National Approved Depository Team in Leeds
B,T & C
Peter Bennett House
Any queries regarding an existing ETSF (AD) should be directed to:
The Authorisations and Returns Team (ART)
2nd Floor East
Castle Meadow Road
Telephone: 03000 564478
Fax: 03000 564570 Email: Citex.email@example.com
On receipt of your application the NADT will vet your application, undertake initial checks against the information provided and arrange for an assessment visit of your facility and make sure the operations envisaged meet with our minimum requirements.
If your application is successful you will receive an interim 12 month approval.
A follow up visit will be made during the first 12 months to confirm that you are operating within the law and are complying with the terms and conditions of the approval.
If you meet these conditions and have maintained the standards required you will be granted a full approval.
You will not however be granted a full approval if you do not demonstrate an economic commercial need for the ETSF (AD) approval for the storing of personal and household goods within the first interim approval period of 12 months. A full approval will be revoked if the continuing economic need for the approval is not demonstrated.
2.4 ETSF (AD) generic terms and conditions
Your ETSF (AD) approval will list the terms and conditions that the operator has agreed to meet and maintain whilst operating the facility. The basic conditions are:
1) Consignments are to consist solely of personal and/or household effects. Commercial goods are specifically excluded.
2) Prior to removal from the port or place of importation, each consignment is to be covered by either a packing list or a Customs Declaration. Removal will not be allowed for any consignment where a packing list or a Customs Declaration is not produced.
3) In order for the ETSF (AD) to receive and despatch goods travelling under Union Transit, the operator must arrange for the approved premises to be either registered as a sub-place on the National Computerised Transit System (NCTS) or apply for and be granted approved authorised consignee status. You must make sure that you are able to start and discharge NCTS movements and are aware of the Transit regulations relating to the movement of goods. Please contact the NADT for more details.
A Union Transit (UT) procedure with a UT guarantee or waiver must be used to move the goods from their port of importation to the ETSF (AD) together with a copy of the C3 and packing list.
The containers or vehicles being removed to an ETSF (AD) under UT must use an official seal which can only be broken by an Officer of HMRC before the contents can be unloaded or by the agent who holds the status of an authorised consignee and has received the appropriate unloading permission message from the office of destination.
Any goods that are not properly accounted for or any UT operations which are not ended/discharged correctly may result in the occurrence of a Customs debt under Article 203 of the Customs Code (Council Regulation 2913/92 EEC) and the operator may be liable to Customs Civil Penalty action.
4) For each container, or vehicle, a request is to be made via form C and E 200C for the attendance of an Officer of HMRC at the ETSF (AD) approved premises. A charge may be payable for HMRC attendance by the operator in some circumstances.
5) The facilities HMRC Control Officer must be given at least 24 hours notification of the arrival of a container/vehicle at the approved facility premises.
6) Upon arrival at the ETSF (AD) all un-cleared personal and household goods are to securely stored in the Customs approved secure lock up/container immediately after unloading.
Subject to the agreement of your Control Officer, facilities other than a secure lock up or container can be used as long as they meet the required criteria.
The lock up/container used must be of secure construction and of a material that does not pose a risk to the security of the goods. The capacity of the container must be large enough to allow segregation of separate consignments where the Control Officer decrees it necessary.
The lock up/container must be incapable of being readily removed from the premises that is, it must be affixed to the ground, walls or otherwise.
The lock up or container must be clearly marked to distinguish it from the other lock ups/containers on the premises. Instructions are to be printed on the outside of the container to the effect that it is an HMRC storage container and not to be opened without UK Customs authority presence.
All un-cleared consignments remain under UK Customs authority control until they have been formally cleared from that control.
7) Each separate consignment of imported household effects in the lock up/container is to be effectively separated from any other consignment to the Control Officer’s satisfaction.
8) Consignments cleared from official Customs charge are to be removed promptly from the lock up/container.
9) Access to the lock up/container is to be allowed to UK Customs authority staff.
10) The lock up/container designated for use under these arrangements must be constructed and maintained to the satisfaction of HMRC, be capable of being secured by Crown and trader’s locks and be used solely for the storage of personal and household effects awaiting clearance from Customs charge.
11) If you decide at any time to store/handle firearms, you must seek authority from HMRC to store/handle firearms which fall under section 9 of the Firearms Act 1968. You must contact the Home Office in order to be authorised to store/handle any firearms and ammunition which fall under section 5 of the Firearms Act 1968 (hand guns).
It is a criminal offence to handle section 5 firearms without Home Office approval. For further information or enquiries regarding firearms and their storage as personal effects please contact:
Home Office - Firearms Section
5th floor South East
2 Marsham Street
Telephone: 0207 035 1778/1779
Failure to comply with these requirements will affect your application for an ETSF (AD) approval.
12) Goods received at the ETSF (AD) without a Customs Declaration may not be cleared until the Customs Declaration is available. When any outstanding Customs Declaration is available, it is to be sent to the appropriate Control Officer to whom the application for examination arrangements is to be made.
13) An approved ETSF (AD) may operate simplified customs clearance procedures for the clearance of the goods from customs control of an importer’s consignment, subject to the following conditions and operational requirements:
- the names and addresses of all importers are forwarded to the Control Officer as soon as they become available
- the operator is responsible for ensuring that the importer has correctly completed the Customs Declaration form(s)
- any apparent discrepancies between the packing list and the declaration are to be resolved with the importer direct - any discrepancies which remain after contact with the importer are to immediately be brought to the attention of the Control Officer
- after checking the Customs Declaration the operator must report any prohibited/restricted items and/or any potential commercial consignments to customs
- under no circumstances are any amendments to be made to the importers declaration (even with the importer’s permission) - any clarifying notes should be made by the operator on a separate piece of headed paper and associated with the importer’s declaration
- the operator shall prepare a clearance request for each consignment detailing the importer’s name and EU address, any relief claimed, any dutiable, prohibited or restricted items and any supporting documents
- prior to the submission of the clearance request the operator must have all the required documents readily available, which need to be retained for a period of 5 years from the original date of import
- you are responsible for the calculation and payment by the importer of any charges arising from the Customs Declaration and the details should be noted on the clearance request
- you must have access to an updated integrated UK Tariff to establish current duty rates and other pertinent information
- clearance of the consignment can be assumed 24 hours after the request has been submitted to the Control Office (excluding weekends, bank holidays or other non working days) unless the consignment has been selected for examination or prohibited items have been declared in which case the Control Officer will give appropriate directions
- the approved ETSF (AD) operator shall collect any import charges due from the importer as a disbursement - any import charges shown on the operator’s invoice to the importer must be shown on a separate line
- the duties and VAT due from importers is to be itemised on a monthly schedule and submitted with a cheque to the designated accounting centre by the 10th day of the following month, a copy of the schedule is to be sent to the Control Office
- if any duties are not submitted by the due date, any duty, tax, charge, surcharge, levy, refund or other sum which are for the time being required to collect shall be paid immediately on demand by the proper officer - if an importer requires an official receipt, for example, for identification purposes, application must be made to the accounting centre
14) The Control Officer shall be given every facility for examining and clearing the goods at the approved premises. As a minimum there should be:
- a designated examination area, which at the time of examination should contain only goods waiting to be examined
- a table/workbench and good quality lighting
- assistance of a member of staff, when required
A full list of requirements is provided in the ETSF (AD) approval terms and conditions.
15) You must provide safe working conditions for all Customs authority staff attending your premises.
This includes safe means of access to containers and/or vehicles. The working conditions must meet the standards set by the competent Health and Safety Authorities.
16) An approved trader’s undertaking conforming to the current HMRC template (see below) must be maintained throughout the period of their approval, for the security of any duty and/or VAT to which the goods may be liable.
17) Any changes to the legal entity of the approval holder or to the premises must be notified to the Control Office prior to any changes being made.
18) The Commissioners of HMRC reserve the right to withdraw or vary the terms and/or conditions of an ETSF (AD) approval at any time.
2.5 Is security required for duty and/or VAT on goods in Approved Depository?
Do I need to provide security for Customs duty?
Yes – In order to operate temporary storage it is a requirement that a guarantee be provided to cover the potential customs debt liability. If you meet certain conditions and criteria and have been granted an AEO status you may be eligible for a guarantee waiver or reduction otherwise a full guarantee to cover your liabilities will be required.
Further information on guarantees and guarantee waivers/reduction can be found in CAA10000 manual.
If personal and household effects are removed from the port or airport to the ETSF (AD) or between approved temporary storage premises, you will be required to use the UT procedure and must also provide security in the form of a UT guarantee or guarantee waiver for the goods.
Further information can be obtained from the NCTS Helpdesk on Telephone: 03000 575988 or email the helpdesk: firstname.lastname@example.org
2.6 Are there any other requirements?
Certain non Union goods are subject to prohibitions or restrictions applicable at the EU frontier, including firearms, ammunition, nuclear materials, ozone depleting substances, live animals and products of animal origin and goods subject to endangered species or environmental controls. These goods must be presented at the UK frontier. You must not remove or arrange for such goods to be moved to an approved external temporary storage facility unless specific permission from the UK customs authorities has been provided.
Under section 9 of the Firearms Act 1968, a person carrying on a business of an auctioneer or warehouseman, or an employee of such a person may, without holding a Firearm Certificate, have in their possession firearm(s) and/or ammunition in the ordinary course of that business. However, any ETSF (AD) operators who wish to accept firearms and/or ammunition that fall within section 1 and 2 of the Firearms Act 1968 can do so only if the ETSF (AD) facilities have been specifically so approved by HMRC/Border Force as appropriate.
This exemption to hold a firearm certificate does not apply to weapons covered by section 5 of the Firearms Act 1968. If you intend to store firearms and ammunition falling under Section 5 of the Firearms Act 1968 in your temporary storage (or approved depository) facilities you must seek additional authority from the Home Office. Any ETSF (AD) operators who wish to accept weapons and/or ammunition covered by Section 5 of the Firearms Act 1968 must obtain the authority of the Home Office before applying for the approval from HMRC/Border Force.
For further information and Home Office authorisations please contact:
The Home Office
5th Floor South East
2 Marsham Street
Telephone: 0207 035 1778/1779 for Home Office authorisations.
It is a criminal offence to store firearms and/or ammunition falling under section 5 of the Firearms Act 1968 without Home Office authority.
Failure to comply with these requirements will affect your application for an ETSF (AD) approval.
Will you need to visit me as part of the approval process?
Yes, the NADT will arrange a visit to confirm and clarify the information you have given to us on your application. This gives us the opportunity to explain the ETSF (AD) procedures in more detail, advising you of what you have to do, for example, keeping records. In turn, this visit enables you to raise any points with the Control Officer that you do not fully understand.
Once approved, a further visit (within 12 months) will be made to inspect the facility and audit your records to make sure that you are complying with all the conditions of your approval. Thereafter periodical assurance visits will be performed.
2.8 Making alterations or amendments to the approval
If any details of your business (for example name, address, the ownership or the systems you use) change, you must advise the NADT in writing without delay. As the holder of the ETSF (AD) approval, you must make sure that all the details held by us relating to your approval remain current and correct.
2.9 Can I transfer the approval to another person or company?
No, we do not allow the transfer of any temporary storage approval. If you sell your business as going concern the prospective new owner must apply in their own right for approval.
2.10 How do I cancel an approval?
You can cancel your approval at any time by writing to the NADT. You do not have to give a reason for the cancellation but you must give the date by which you will no longer have storage of personal and household effects in stock and for which all outstanding duties have been accounted for and duly paid.
2.11 Are retrospective approvals allowed?
There is no facility in EU law for the issue of a retrospective approval for the storage of personal and household effects. You should therefore make sure that the correct approval is held before any activities are undertaken.
Approved depository premises are currently exempt from having electronic CSP provided inventory systems as their stock account record. This does not mean that one can not be used, just that it is not compulsory for approved depository approval. The approved depository operator must however, keep full auditable manual records, as approved by the Controlling Office.
3.1 What records must I keep?
1) You must record details of all the goods of their arrival at the premises into the approved Electronic Stock Account Record. This record should contain the following information:
- a brief description of the goods
- importers name (and address in the UK where/when known)
- number of packages
- status of the goods, for example T1, T2, T2L
- registration number of vehicles carrying goods to the premises
- any irregularities found following scrutiny and comparison of the manifest and summary declaration
- details of when and to whom the irregularities were reported
- details of any detained, seized, prohibited, suspicious or non manifested goods
- details of when the authority to remove the goods was received from Customs along with a copy of that authority if available
2) Retain all receipts for UT documentation.
3) Retain documentation relating to the removal of the goods from the premises. This includes all Customs declaration documentation and the removal note/system generated release message.
3.2 How long must I keep my records?
You must keep suitable records and account of the goods for a minimum of 4 years. These must be provided to Customs authorities on request.
4. Breaches of terms and conditions
Any breaches of your terms and conditions will result in Customs Civil Penalty action being taken. This is usually in the form of a warning letter for misdemeanour’s which can be followed by a suspension letter and/or a letter to revoke your approval along with a punitive fine.
4.1 Under what circumstances can you suspend or revoke my approval?
We can suspend or revoke your approval if we find it has been issued on the basis of incorrect or incomplete information.
We can suspend or revoke the approval if you have not complied with the approval terms and conditions or found to be operating an ETSF (AD) in an inappropriate manner.
We will immediately suspend or revoke your approval if any criminal activities are found to be operating from the premises or by the approved operator and/or staff and for serious cases of non compliance.
We will revoke your approval in situations where we consider the ETSF (AD) is no longer used sufficiently to justify the approval or where an insolvency practitioner has been appointed.
You will be notified in writing of any action to suspend or revoke your approval.
When your approval is revoked we will give you a date by which any remaining storage of personal and household effects must be customs cleared or removed to another approved storage facility.
You have the right to appeal against a decision to suspend or revoke an approval.
5. What are my responsibilities as an ETSF (AD) operator?
You are responsible for maintaining the facility in a good state of repair, ensuring it is a safe place to work, to abide by the terms and conditions of the ETSF (AD) approval at all times, to contact the Control Office and report any and all suspicious activities or consignments and as an agent of HMRC conduct business of an ETSF (AD) in an appropriate manner.
5.1 How are personal and household effects declared?
Following presentation of the goods to customs on their arrival, you must then provide a customs declaration with a packing list within 24 hours of their arrival to the local Control Office or the NADT in Cardiff as appropriate.
The local Control Officer/the NADT will scrutinise the documentation and request a physical examination of the goods if one is deemed required. HMRC will raise charges for your customers if deemed appropriate and the local Control Officer or NADT will issue clearance documents and inform you when the goods are customs cleared and can be removed from customs control.
5.2 Pre advice requirement
In addition to all NCTS Movement Reference Number T1 obligations, the following information must be also be forwarded to the controlling office at least 24 hours prior to the container’s arrival at the port:
- container number
- vessel name
- country of departure
- Estimated time of arrival to port
- list of importers
- number of items per importer
- destination address of importers
5.3 How are goods removed to an ETSF (AD)?
We allow personal and household effects to be moved outside the approved area of a port or airport for clearance and storage purposes. To do this the goods must be entered to the UT procedure. The relevant provisions of the Union Customs Code (EU Regulation 952/2013) will apply including the requirement for a UT guarantee or guarantee waiver to secure the customs duties and other charges applicable to the goods.
You must make sure that no goods are altered and/or removed or otherwise interfered with whilst on their way to an ETSF (AD). When they are in the approved facility, personal and household effects must not be interfered with, deconsolidated, altered or removed from the approved premises without the specific permission of the Control Office/NADT. The only exception to this rule is there is a need to maintain the safety of the goods and/or the facility for example in the case of fire or flood.
The arrival of any goods moving under UT must be immediately notified to the office of destination. This must be done either electronically by the authorised consignee using the NCTS or where the destination trader does not have a software link to the NCTS or, in accordance with the arrangements agreed with the office destination. The office of destination must make sure that the correct procedures for ending/ discharging the UT procedures are followed in accordance with the EU Transit Manual and Transit Manual Supplement. Please contact the NCTS Helpdesk on Telephone: 03000 575988 or email the email@example.com for further details.
5.4 Are there any time limits for storage?
Yes, under EU law goods would be assigned to a customs procedure or re-export within 90 days.
5.5 Sealing of transport
All transport moving personal and household effects to an ETSF (AD) must be sealed. Official seals must only be removed by the Control Officer or by a CT authorised consignee following receipt of the unloading message.
5.6 Where will customs examine the goods?
Most examinations of the goods will take place at the approved premises. The Control Office/NADT will normally notify you when we have decided to carry out an examination. Any personal and household effects deposited in an ETSF (AD) must be produced to us for examination when required. These goods may be detained and/or seized if certain irregularities are discovered.
5.7 Who pays for your attendance?
It is the ETSF (AD) operator who will be responsible for making payment of any charges raised for official attendance. We do not charge for attending at approved premises during normal office hours (usually Monday to Friday, 9am to 5pm).
If they have been detained by us then storage charges are the responsibility of the person in possession of the goods unless we have formally seized them. But please note that we are not responsible for accrued charges for detained goods prior to seizure.
5.8 Removal of goods before their release is authorised
It is an offence to remove or allow goods to be removed from an ETSF (AD) unless authorised to do so or you have other evidence that we have allowed their release. If you fail to comply with this requirement we will issue a Customs Civil Penalty and/or suspend or revoke your approval. You will be required to pay all the duties on any goods not accounted for satisfactorily.
6. Simplified clearance procedures
Members of the British Association of Removers (BAR) who are authorised to operate an ETSF (AD) are responsible for checking their customer’s C3 Customs Declaration, ensuring that it is properly completed and for the correct calculation of any Customs duty due on declared goods.
This system offers ETSF (AD) operators faster clearance of consignments and the opportunity to account for any changes collected by a single monthly payment to HMRC.
6.1 How does the system operate?
You will be responsible for ensuring that the customs declaration has been correctly completed by the importer. Discrepancies between the packing list and the customs declaration should be resolved between the operator and the importer direct. Any discrepancies that can not be resolved are to be reported to the Control Officer immediately.
You must prepare a clearance request for each consignment detailing the importer’s name and address, any relief claimed, details on dutiable, prohibited or restricted goods and any supporting documentation such as licences etc. Any charges due are calculated and details are noted on the clearance request. The declaration and packing list is retained by the operator.
The request for clearance must be lodged with the local customs office when all necessary supporting documentation is available. Clearance is normally within 24 hours after lodgement unless we have notified you that we wish to examine the goods or prohibited items have been declared or found.
You are required to obtain any import charges from the importer as a disbursement. Monies received from importers may be itemised on a monthly schedule and paid to HMRC as a single account, all import charges are to be shown on importers invoices. The NADT do monthly checks of payments received against the goods declared for all (ETSF) ADs.
7. Breaches of Customs rules and regulations
7.1 What happens if there is a breach of customs rules and regulations?
As the (ETSF) AD approval holder you are responsible for any breach of or failure to comply with:
- all relevant provisions in the law and all relevant requirements imposed by us
- UT Regulations
- any undertakings given to us
- the requirements for presentation, summary declaration or Customs declaration of goods
You may be liable to Civil Penalties under the Customs (Contravention of a Relevant Rule) Regulation 2003.
Any goods, in respect of which the breach was committed, may be liable to seizure and in more serious cases the temporary storage approval may be suspended or withdrawn.
|AEO||Authorised Economic Operator|
|Approved Depository||An Approved Depository serves the same function as a Temporary Storage facility and is subject to the same rules and regulations, however, an Approved Depository can only be used for the storage of personal and household effects|
|Authorised Consignee||A person authorised to receive at his premises or at any other specified place, goods under a Transit procedure without presenting them and the Transit declaration at the office of destination|
|BIP||Border Inspection Post (BIP). Control point at the place of importation into the European Union where live animals and products of animal origin are subject to veterinary checks|
|Bulk tanks and unsheded area||Port facilities which may be approved as Temporary Storage areas|
|Certificate of Veterinary Clearance (CVC)||Document issued by the official veterinary officer at a BIP controlling live animals and products of animal origin entering the European Union|
|CHIEF||Customs Handling of Import and Export Freight|
|Community Transit||A Customs procedure which allows goods under Customs control to be moved from one point to another within the European Union|
|Union Transit||Customs procedure for the carriage of goods between the European Union and the EFTA countries and between EFTA countries themselves.|
|Customs Procedures||This means release to free circulation, special procedures and export.|
|Customs sub place||Any place designated, approved and controlled by a Customs office of departure or destination for the presentation and examination of goods for the purpose of commencing or ending a Transit movement at that office|
|Declaration||A Customs declaration in the prescribed form indicating a wish to allocate non Union goods to a specific Customs procedure. The approved Customs procedures are:
release for free circulation
Transit Customs Warehousing
|Deed||A legal document signed by the operator and which makes clear on its face that it is intended to be a Deed securing any Customs debt that may arise due to the unlawful introduction or removal of un cleared goods having the status of goods in Temporary Storage|
|Defra||Department for Environment Food and Rural Affairs|
|DTI||Direct Trader Input|
|EFTA||European Free Trade Association (Iceland, Norway, Principality of Liechtenstein, Switzerland)|
|ETSF||External Temporary Storage Facility. An approved place situated outside the appointed area of an approved port/airport where non Union goods may be held until they are assigned to a customs approved treatment or use|
|Free Circulation||Goods are in free circulation within the European Union (EU) if they:
are wholly the produce of the EU have been imported from a non Union country and all import formalities have been complied with and any Customs charges have been paid
|Non Union goods||Goods which have not been put into free circulation|
|Temporary Storage||Goods are under Temporary Storage from the time they are presented to Customs until they are placed under a customs procedure or re-exported|
|Third country goods||Non Union goods which have not been put into free circulation|
|TIR||These letters stand for Transport Internationaux Routier, a French term meaning International Road Transport. It is used to refer to an international Transit system set up under the TIR Convention 1975 which allows good to travel across one or more International borders with the minimum of Customs involvement|
|Internal Temporary Storage Facility (ITSF)||An approved place situated within approved port/airport where non Union goods are held in Temporary Storage until they are assigned as Customs approved treatment or use. Internal Temporary Storage Facility may also be used for the storage of goods subject to export control|
|UK Customs Authorities||HMRC Customs, Border Force and any other Government department agencies|
What can I do if I disagree with a decision you have made?
If you do not agree with a decision, there are 3 options available. Within 30 days of the date of the decision letter provided, you can either:
Send new information or arguments to the decision maker for them to consider.
Request a review of the decision by someone not involved in making the disputed decision. Your request must be in writing and should set out the reasons why you do not agree with the decision.
Please write to:
For Border Force decisions:
National Post Seizure Unit
For HMRC decisions:
Review and Appeals Team
7th Floor South West
21 Victoria Avenue
3. Appeal direct to Tribunal who are independent of HMRC and Border Force.
If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome of the review.
Further information relating to reviews and appeals is contained in leaflet HMRC1 which can be obtained from our website or phoning our helpline on Telephone: 0300 200 3700.
Your rights and obligations
Your Charter explains what you can expect from us and what we expect from you. For more information, go to Your Charter.
Do you have any comments or suggestions?
If you have any comments or suggestions to make about this notice, please write to:
HM Revenue and Customs
Temporary Storage Policy
10th Floor South West
21 Victoria Avenue