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HMRC internal manual

Temporary Storage and Approved Depositories

HM Revenue & Customs
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Introduction: roles and responsibilities

HMRC Customs Directorate (CD) has overall responsibility for Import Policy and procedures

They aim:

  • to provide clear and correct policy interpretation of European Union and UK national law
  • to provide Customs Authorities with guidelines and advice in cases of doubt and difficulty
  • to review and revise policy where necessary.

There are certain mandatory requirements for the approval of Temporary Storage premises.

National Frontier Approvals Unit (NFAU) Border Force has responsibility for Internal Temporary Storage Facility (ITSF) approvals at the port or airport and External Temporary Storage Facilities (ETSF) approvals inland amongst other approval activities.

Border Force (BF) International Trade has responsibility for compliance assurance in accordance with the conditions of the approval. BF International Trade should be aware that these Temporary Storage premises may be situated inland in addition to being at the border.

The National Approved Depository Team (NADT) has responsibility for Approvals of Temporary Storage premises covering Approved Depositories.

Local Compliance - Customs International Trade and Excise (LC CITEX) have responsibility for compliance assurance and audits in accordance with the conditions of approval and Customs activities.

National Clearance Hub (NCH) have responsibility for scrutinising declarations, selecting examinations, including substitution checks, checking inventory mis-matches, checking incorrect inputs, withhold clearance pending conformation of documents required, un-entered goods, assistance with profiles and task BF with exams. This list is not exhaustive.