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HMRC internal manual

Temporary Storage and Approved Depositories

From
HM Revenue & Customs
Updated
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Transit: notifying the Union Transit (UT) office of destination of the arrival of the goods and delivery of CT documents

For information on the checks to be carried out on goods subject to CT procedures see the Transit Manual (web)

Authorised consignee must use the NCTS to communicate with the office of destination in accordance with their authorisation conditions. For other operators, appropriate arrangements must be agreed between the office of destination and the temporary storage operator for immediately informing customs of the arrival of the goods and for forwarding the Transit Accompanying Document (TAD) to the office of destination within the locally agreed time limit. This is normally one working day following the arrival of the goods at the temporary storage premises.

Movement of goods between TS facilities

Transfer of goods to a TS facility using the movement within temporary storage is restricted to movements within the same CSP system only.

No ‘cross inventory system’  movements are allowed unless the capability exists within and between the sending and receiving inventory systems to enable a seamless movement of the data which closes the sending CSP record and opens the receiving CSP record.

Immediately the Operator physically receives the goods into the TS facility, their arrival on the TS facility Stock Account Record must be recorded to end the movement.

An out-turn report should be completed on the TS facility Stock Account Record and any discrepancies found should be noted on this report.

Records must show the location of the goods, particulars of any movement and the time remaining for the goods to be in TS.

Moving goods within the UK

A guarantee is require to cover goods whilst moving within temporary storage, you may choose who provides the guarantee and proof of responsibility must be provided to customs authorities. During the UCC transition, the Deed of Undertaking is deemed to be the guarantee for the movement of the goods. Records must show who is proving the Deed of undertaking.

Moving goods to another member state

Goods shall remain under the responsibility of the holder of the authorisation for the operation of TS facilities from which the goods are despatched until the goods are entered in the records of the holder of the authorisation for TS facilities to which the goods are received unless otherwise provided in the authorisation. Both receiving and despatching TS approval holders must be AEOc to move goods between EU member states.

Note: Should responsibility of the customs debt not be accounted for in the records it will be the despatching TS approval holder of the goods who will be held responsible.

The names and locations of all facilities that you wish to use under the Movement within TS must be quoted in this authorisation.

Sealing of transport or package

The use of seals on a means of transport or package is required for all goods moving under Union Transit unless the description of the goods in the Transit declaration or the supplementary documents makes the goods readily identifiable. A goods description is deemed sufficient to permit identification of the goods where it permits easy identification of the quantity and nature of the goods.

Generally, these goods are sealed by Customs at the office of departure.