Transition Arrangements: Transition arrangements for Temporary Storage and Approved Depositories
Temporary Storage approvals issued under the Community Customs Code (Reg. No. 2913/92) may continue to be used to enter goods to Temporary Storage during the transition period.
Economic operators must have their new approval in place by 1 May 2019 in order to retain the benefits of Temporary Storage.
The following table details the type of operations or procedures which may be conducted under a Community Customs Code (Reg No. 2913/92) authorisation and those which only apply to new Code authorisations.
Procedures available under a Community Customs Code (Reg No. 2913/92) authorisation or approval may only be conducted during transition where they were specifically included in the authorisation on 30 April 2016.
|Type of Operation/ Benefits available after 1 May 2016||Available with a 2913/92 authorisation (CCC)||Only applies to a 952/13 authorisation (UCC)|
|The ability to move goods between temporary storage locations within the same (air) port using Customs Local Processing (CLP)||Y||Y|
|The ability to move goods from a frontier to inland temporary storage locations under temporary storage arrangements (ITSF to ETSF)||Y||Y|
|The ability to move goods from a frontier to inland temporary storage locations under temporary storage arrangements (ITSF to CFSP TS premises using a C21)||Y||Y|
|The ability to move goods between different inland temporary storage locations under temporary storage arrangements (CFSP TS premises or Approved Depositories)||N||Y|
|The ability to move goods between member states using the temporary storage approval (only for AEOC).||N||Y|
|Goods in temporary storage shall be subject only to such forms of handling as are necessary to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics||Y||Y|
|Goods already in temporary storage on 1 May 2016 shall be placed under a customs procedure or re-exported within 90 days as from that date||Y||Y|
|Any goods entered to temporary storage on or after 1 May 2016 shall be placed under a customs procedure or re-exported within 90 days||Y||Y|
|The continuation of the same storage period when goods are transferred between economic operators.||Y||Y|
|The requirement to provide a notification to Customs on receipt of goods in TS. This requirement is met through the inventory systems, TS records access||Y||Y|
|Provide a guarantee to cover the goods whilst they are in temporary storage||N||Y|
|Premises must be exclusively operated by the holder of the temporary storage authorisation||N||Y|
There are four new high level criteria changes for TS:
· Compliance history in other taxation areas
· Adequate IT security measures to protect systems and data
· Appropriate measures to ensure the security and safety of goods held in TS, including in the areas of physical integrity and access controls
· Practical standards of competency or professional qualifications.
The specific criteria to be met in these areas are detailed in section CAA07060.