Introduction: policy and control objectives
The guidance is aimed at HMRC and Border Force officers and should not be relied upon by businesses in calculating taxes and or duties.
This manual deals with:
- the approval and control of Temporary Storage premises situated within and outside the approved area of a sea or airport
- approval of depositories
Temporary Storage facilities may also include bulk tanks and unsheded area such as container yards.
Policy and Control Objectives
To administer controls in an efficient, effective and economical way consistent with EU and UK law. This is to be achieved by documentary checks and physical examinations. Where such checks and examinations are not mandatory, they must be risk based and intelligence led.
The main policy objectives are as follows:
- to maintain effective customs control whilst facilitating as much as possible the movement of freight
- to identify and prevent the importation of prohibited and unlicensed goods
- to identify, monitor and assess the risks associated with the operator’s activities
- apply customs supervision of goods having the status of goods in Temporary Storage
- ensure operators comply with their legal obligations
- risk based controls on goods and documents
- apply risk based checks on operator’s compliance with their Temporary Storage approval
- ensure mandatory and risk based checks are carried out so that burdens on business are minimised
- adapt assurance checks to operators compliance record
- target checks using risk based methods