Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply.
You can store goods you’ve imported from outside the UK temporarily under customs control before you:
- release them to free circulation
- export them outside the UK
- place them under a customs special procedure
This will mean you can defer making a full customs declaration and paying duties and taxes until the end of the goods’ agreed storage period.
You can apply to have your premises approved as a temporary storage facility if you’re a:
- port or airport operator
- freight forwarder
- customs agent
- warehouse keeper
- transport company
You must also be:
- established in the UK
- involved with the movement of goods that originate outside of the UK
Only an employee or authorised person can run your facility for you.
Conditions for your premises
Your temporary storage facility must be either:
- within a customs-controlled area near an airport or sea port
- near an airport or sea port
- outside of, but linked to, an airport or sea port
Your facility must:
- meet the requirements of the national health and safety at work legislation
- be suitable for storing, loading, examining and sampling goods
- be secure and kept in good repair
- have a record keeping system and an electronic inventory linked with HMRC’s systems
Your Temporary Storage area(s) must be marked internally and externally so your goods can be easily identified and located. For all other goods arriving; leaving or being stored at the facility which are not subject to Temporary Storage controls these should also be easily identified.
If you make a change to your approved area or relocate your facility you must contact UK Customs authorities.
You must provide access to suitable office, toilet and car parking facilities to the UK Customs authorities free of charge.
Your Temporary Storage facilities must be maintained, secured and in a state of good repair to a standard considered satisfactory to Border Force, this may include:
- secure walls
- premises alarms
- security guards
You must restrict access to your temporary storage facility areas. Staff must be issued with and wear forms of identification and these must meet Department for Transport and Civil Aviation Authority standards.
Examination area and facilities
You must have designated customs examination areas that are marked within your facility.
Your customs examination areas must be accessible and not pose a health and safety risk. These areas must all be kept in good condition.
You must provide suitable facilities to the UK Customs authorities to:
You must have equipment available such as:
- rolling tracks
Weighing equipment should include enough standard weights for testing any weighing machine to full capacity at the approved premises and maintenance.
You must also have specialised handling equipment for sampling and examining particular types of goods, for example, goods under UK agricultural measures or perishables.
Location and size of facility
Your facility must be located in an appropriate place and be the right size for the goods you wish to store. There must be a separate area for hazardous goods if you plan to allow them at your facility.
You must have a secure lockable facility for seized or detained goods which has restricted access.
You must maintain a record of when you use your ullage cage and provide this to your local officer when requested.
You may be required by your Local Officer to have an additional cage for the storage of valuable cargo.
Set up a temporary storage facility and customs warehouse in the same place
Your temporary storage facility can be in the same storage area or premises as a customs warehouse.
You must tell both HMRC and Border Force that you’re applying to set up a temporary storage facility and customs warehouse in the same storage area. The same person needs to apply to set up both.
Before you apply
You’ll need to check if you need a customs comprehensive guarantee to cover any import duties on the goods held in your facility.
You must also link your inventory to HMRC’s systems.
How to apply
You can apply to set up a new temporary storage facility by filling in the form.
Find out how accessible our forms are
After you’ve applied
As part of the approval process we will visit your temporary storage facility. This may be after your authorisation has been granted.
If this visit identifies that your premises is unsuitable your approval will be reviewed.
You must ensure that you continue to operate within the law and comply with the terms and conditions of your approval.
You’ll need to demonstrate an economic commercial need for a temporary storage approval and if you cannot demonstrate this, your approval will be reviewed.
We must be able to supervise and monitor the temporary storage facility without having to introduce administrative arrangements that are out of proportion to the economic need involved.
Once you’ve been approved, to keep it you must continue to:
- operate within the law
- keep fully up to date with legislation
- continue to comply with the terms and conditions of your approval
You’ll be allocated a shed identifier code and your freight location code. You must also apply for a CHIEF or Customs Declaration Service badge code and password if you input your own entries.
From 1 January 2021
If you’re applying for temporary storage facility approval in Great Britain
You’ll not need an inventory linked system in place to become authorised to operate a temporary storage facility in Great Britain (England, Scotland and Wales), but your premises will need to be inventory linked by 1 January 2022. You’ll need to have control over your facility and keep effective records until then.
You’ll not need a customs comprehensive guarantee to be authorised to operate a temporary storage facility in Great Britain (England, Scotland and Wales) unless we tell you one is required. You’ll still need a customs comprehensive guarantee if you operate a temporary storage facility in Northern Ireland.
Movements in Temporary Storage (MiTS) remain unchanged, there is a new temporary facilitation for moving goods from border locations in Great Britain (England, Scotland and Wales) without existing customs control systems. Find out more about movements to temporary storage facilities from 1 January 2021 to 31 December 2021.
If you’re applying for temporary storage facility approval in Northern Ireland
All Northern Ireland points of entry locations will need to get temporary storage approval and have a digital system in place to present goods to customs and make sure any goods are identified for a check and are not allowed to leave until they’re customs cleared. If you’re operating:
- the temporary storage model, you’ll need to be inventory linked
- the pre-lodgement model, you can use the Goods Vehicle Movement Service (GVMS) to do this
Inland temporary storage facilities (external temporary storage facilities) will need to be inventory linked.
There are no other changes to the requirements in applying for a temporary storage approval in Northern Ireland.