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HMRC internal manual

Temporary Storage and Approved Depositories

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HM Revenue & Customs
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Removal of goods from temporary storage

Removal

Goods in temporary storage may only be removed when Customs have given permission.

Removal of the goods, including to another temporary storage premises, will not be allowed until Customs have released the goods and the dispatching temporary storage operator is in possession of an authenticated removal note or system generated message. Release will not normally be allowed until:

  • Customs have received both presentation and temporary storage declaration (or both combined)
  • any anti-smuggling checks have been carried out
  • the movement of goods to another temporary storage premises will be subject to the control procedures of Union Transit if outside the conditions of the authorisation
  • it should be ensured that goods are removed within the locally agreed period, this should not exceed three working days following release. This is to reduce the risk that goods cleared out of charge could become mixed with goods that have yet to be assigned to a customs procedure or re-exported. Goods may exceptionally remain in the temporary storage area after the three day period provided that:
    • reasonable grounds exist for doing so
    • the goods are stored separately from un-cleared goods within the approved area
    • the goods are eventually removed within a reasonable time set by you.

Permission to remove goods

A temporary storage operator must not allow the removal of goods from their premises until they have received from Customs one of the following:

  • a customs authenticated removal note
  • the appropriate inter-system message
  • system generated release note
  • alternative evidence for example DEVD prints, TADS and status documents for CT goods.

Once permission has been given to remove the goods, Customs Authorities are to issue an Out of Charge Note/Release notification to the operator.

EC Regulation 259/2013 Article 194(1) Where the conditions for placing the goods under the procedure concerned are fulfilled and provided that any restriction has been applied and the goods are not subject to any prohibitions, the customs authorities shall release the goods as soon as the particulars in the customs declaration have been verified or are accepted without verification.

An AEO benefit may allow AEO traders who have a temporary storage approval to move goods on hold at the frontier for example Route 1 and Route 2 goods from the air/port to their ETSF under EU legislation. This should only be granted if Border Force are in agreement and are fully satisfied they have the capacity of enforcing customs controls at each location. The ultimate decision rests with Border Force. Additionally terms and conditions will apply for example additional records, full responsibility for the goods and liability for any customs debt until the goods are customs cleared. Non compliance could mean the revocation of an AEO authorisation.

Notification system by temporary storage operators

It is strongly recommended that you encourage operators to set up a formal notification system with all other operators that they send goods to or receive them from under temporary storage.

This will provide assurance to both parties about when goods may be despatched or received from other temporary storage premises.

Unlawful removal of goods from HMRC supervision

A customs debt on importation shall be incurred through non compliance of the obligations laid down in Customs legislation concerning the introduction of non Union goods into the Customs territory of the Union, their removal from Customs supervision, or movement, storage of such goods within that territory.

The time at which the Customs debt has occurred shall be the moment when the obligation of non fulfilment of is not met.

EC Regulation 952/2013 Article 79(1) For goods liable to import duty, a customs debt on import shall be incurred through non-compliance with any of the following:

1(a) one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union, their removal form customs supervision, or the movement, processing, storage, temporary storage, temporary admission or disposal of such goods within that territory.