Introduction: scope for local discretion
It is not the intention of HMRC Customs Directorate (CD) to impose a uniform method of controlling Temporary Storage. Under risk assessment you are free to establish your own level of control providing the mandatory requirements specified in this guidance are complied with.
Normal day to day handling of casework is the responsibility of the appropriate business streams. It is only necessary to refer cases to the CD Import team in the following situations:
- cases presenting new issues of legal interpretation which as a result may require a change to guidance
- cases which have significant policy implications for example affecting the competitiveness of UK trade or having political sensitivity
- cases which require specific authority from CD for a proposed course of action for example write off of revenue or sensitive offence cases