Overview of customs regimes and procedures requiring prior authorisation or approval: Temporary Storage and Approved Depositories
Economic operators may be approved to operate temporary storage (TS) premises. These are specifically designated locations for the secure storage of goods prior to their first entry to a customs procedure on arrival in the Union.
Goods are deemed to be held in temporary storage from the moment they are presented to customs unless a customs declaration for their release to a customs procedure has been pre-lodged. Goods held in temporary storage must only be stored in locations specially approved by the customs authorities. Non-Union goods under the temporary storage arrangements must be entered to a customs procedures within 90 days of their first presentation to customs. Goods which are already in temporary storage on 1 May 2016, shall be placed to a customs procedure or re-exported within 90 days from this date.
Temporary storage operators may be approved to move goods between temporary storage facilities using their commercial records.
In order to move goods between Member States using the Temporary Storage arrangements, the economic operator must be an AEOC, please refer to CAA03030 for details.
The following benefits are available to economic operators authorised for temporary storage:
· Following presentation to customs, the ability to store goods on arrival in the Union for 90 days prior to entering them to a customs procedure
· The ability to move goods between approved temporary storage locations under the temporary storage approval without the need for transit
· The ability to transfer goods from one temporary storage approval to another (i.e., different economic operators) within the temporary storage arrangements
· The ability to move goods held in temporary storage between Member States using the temporary storage arrangements (only available to AEOC).
The introduction of the Code has resulted in the following changes for temporary storage:
· The increase in the period goods may be held in temporary storage to 90 days
· The continuation of the same storage period when goods are transferred between economic operators. Under the Community Customs Code (EU Reg. 2913/92) a new storage period would have commenced
· The ability to move goods between temporary storage facilities, approvals and between temporary storage facilities in different Member States without the need to enter the goods to transit.
· The requirement to provide a guarantee to cover the goods whilst they are in temporary storage
· The requirement for temporary storage operators to notify customs on receipt of goods into temporary storage arrangements
· The requirement for temporary storage premises to be exclusively operated by the holder of the temporary storage approval
Prescribed data sets for the lodging of the temporary storage declaration. These data sets will only apply after the IT transition period ends (March 2020).