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HMRC internal manual

Temporary Storage and Approved Depositories

Introduction: law and regulations

Subject Law
Approval of premises pre UCC  Council Regulation 2913/92 Articles 50-52Commission Regulation 2454/93 Articles 185 -187
Approvals of Temporary Storage UCC on 1 May 2013 EU Regulation 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs CodeCommission Delegated Regulation EU 2446/2015Commission Implementing Regulation EU 2447/2015
Retention of records EU Regulation 952/2013 Article 148The Finance Act 1994 sections 21 -27
Keeping accounts and records Customs Traders (Accounts and Records)Regulations 1995 (Statutory Instrument 1995/1203)
Union Transit EU Regulation 952/2013 Article 226 - 236Customs and Excise Management Act 1979 (CEMA).
Non-compliance The Customs (Contravention of a Relevant Rule) Regulations 2003 (SI 2003/3113) made under the Finance Act 2003Customs and Excise Management Act 1979 (CEMA)