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HMRC internal manual

Customs Authorisation and Approval

From
HM Revenue & Customs
Updated
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Legal Framework for Customs authorisations and approvals: Temporary Storage (TS) and Approved Depositories (AD)

Legal Act Article Explanation/ Usage
Code A.148(1) Requires an authorisation to operate Temporary Storage (TS)
Code A.148(1) Provide a Ullage cage
Code  A.148(2) – (4)  The criteria to be met in order to operate TS, including mandatory guarantee
Code A.148(3) Authorisation will only be issued where customs can exercise proper controls.
Code A.147(2) Allowable forms of handling of Temporary Storage goods
Code A.148(2)(b) Submit a list of employee’s and their NICs
Code A.148(2)(c) A guarantee must be provided to operate temporary storage facilities
Code A.148(3) Provide a ASN
Code A.148(4) Provide a phase II inventory system
Code A.148(5) Authorisation to move goods using the TS arrangements
Code A.148(6) Authority to operate storage of Union and non-Union goods in the approved premises
Code A.149 Provide lists of goods uncleared after 90 days
Code A.149 The requirement to enter goods to a customs procedure within 90 days of entering TS
  Empowerment to set Delegated Acts (DA), the DA provisions set out:  
Code A.151 Conditions for approving the premisesConditions for granting the authorisation to operate the procedureTypes of movements allowed under a.148(5)
  Empowerment to set Implementing Acts (IA), IA provisions set out:  
Code A.152 Lodging, amending and invalidating the TS declaration
    The movement of goods within TS
DA A.116 Specifies the records that must be maintained for TS
DA A.117 The provisions that apply to specially equipped storage facilities for high risk or dangerous goods
DA A.117 The TS premises must not be used for retail sales
DA A.117 The TS premises must be exclusively operated by the holder of the TS authorisation
Code A.148(5)  
DA A.118  
IA A.193 Movement of goods between temporary storage facilities
IA A.191 Consultation procedures for TS applications involving more than one MS
IA A.192 Temporary Storage declarations must be submitted in the prescribed format
Health and Safety at Work Act 1974. Health and Safety at Work Act 1974. H&S Checks and requirements for the safe operation of the premises, storage of goods and ensuring the safety of visitors
Period of validity:   Temporary Storage authorisations will not have a period of validity unless required