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HMRC internal manual

Temporary Storage and Approved Depositories

From
HM Revenue & Customs
Updated
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The need for temporary storage: definition of temporary storage

‘Temporary Storage’ means the situation on non Union goods temporarily stored under Customs supervision between their presentation to Customs and their placement under a Customs procedure.

Non Union goods brought into the UK may be stored in Customs approved premises until they are declared to a customs procedure or re-exported. A Temporary Storage facility is a Customs approved facility and is a place situated inside or outside the approved area of a sea or airport.

These facilities are known as:

Internal Temporary Storage Facility (ITSF) an approved place situated within the appointed area of an approved port/airport where non Union goods are held in Temporary Storage until they are assigned a customs approved treatment or use. Internal Temporary Storage Facilities may also be used for the storage of goods subject to export control.

External Temporary Storage Facility (ETSF) an approved place situated outside the appointed area of an approved port/airport where non Union goods may be held until they are assigned to a customs approved treatment or use.

Internal Temporary Storage Facility Remote (ITSFR) an approved place situated within the boundaries of the appointed area of an approved port/airport but outside the Customs approved area where non Union goods may be held until they are assigned to a customs approved treatment or use. These facilities are now ring fenced, therefore no new approvals will be issued.

Temporary Storage facilities may also include bulk tanks and unsheded areas such as container yards.

A temporary storage area may, in certain circumstances, be allowed inside other Customs approved premises. Where premises are multi use for example for storing warehouse goods, export freight, the Temporary Storage area must be clearly demarcated unless there is an economic need. This must be marked inside the premises as well as on the building plan.

The majority of these facilities (with the exception of Approved Depositories) are considered to be part of the UK Border and as a result must be approved for this purpose by the Border Force.

Approved Depository Approvals are controlled by LC CITEX and are issued by the National Approved Depository Team (NADT) in Cardiff.

Phone: 03000 511 048

Email: National Approved Depositories Team, ISBC MAILBOX (ISBC CITEX Operations)

The term ‘temporary storage’ is defined by EU Regulation 952/2013, Art 144/148 as follows:

Article 144  Non-Union goods shall be in temporary storage from the moment they are presented to customs.

Article 148  An authorisation from the customs authorities shall be required for the operation of temporary storage facilities. Such authorisation shall not be required where the operator of the temporary storage facility is the customs authority itself.  The conditions under which the operation of temporary storage facilities is permitted shall be as set out in the authorisation.