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HMRC internal manual

Temporary Storage and Approved Depositories

From
HM Revenue & Customs
Updated
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Glossary

BIP Border Inspection Post (BIP). Control point at the place of importation into the Union where live animals and products of animal origin are subject to veterinary checks and must not be removed until a Certificate of Veterinary Clearance has been given by the appropriate authority
   
Bulk Tanks and Unshedded Areas These are storage facilities which may be approved by Customs as temporary storage areas
CEMA Customs and Excise Management Act 1979
CFSP Customs Freight Simplified Procedures
CHIEF Customs Handling of Import and Export Freight.An electronic system for the handling of import and export freight
CVC Certificate of Veterinary Clearance (CVC). Document issued by a veterinary official at a BIP controlling live animals and products of animal origin entering the Union
Container For the purpose of this guidance ‘container’ means: * an article of transport equipment as defined in Notice 306 (Containers Glossary) which is approved for the transport of goods under customs seal or which is considered by Revenue and Customs to be secure and capable of being effectively sealed * a road vehicle, including semi-trailers approved under the TIR convention or considered by Revenue and Customs to be effectively sealed or * a secure sealable railway train ferry wagon
Customs procedure or re-export of goods This means: * the placing of goods under a customs procedure * their entry into a free zone or free warehouse * their re-exportation from the customs territory of the Union * their destruction * their abandonment to the Exchequer
Customs procedure This means: * release for free circulation * special procedures * export
CSP Customs Service Provider
Debt Debt is regarded as covering duty and levy of all descriptions, including excise duties, VAT, customs duty and other import charges.
Declaration A customs declaration in the prescribed format indicating a wish to assign non-Union goods to a customs procedure.
Deed A legal document signed by the operator and which makes clear on its face that it is intended to be a deed securing any debt that may arise due to the unlawful removal of uncleared goods having the status of goods in temporary storage
DEFRA Department for the Environment Food and Rural Affairs
DEVD Display Entry Version Detail
ETSF External Temporary Storage Facility. An approved place situated outside the appointed area of the approved port/airport where non-Union goods are held in temporary storage until they are assigned a Customs approved treatment or use
Free circulation Goods are in free circulation within the Union if they are: * wholly the produce of the Union, unless a CAP export refund has been claimed on them or * have been imported from a non-Union country and all import formalities have been complied with and any customs charges have been paid and not refunded wholly or in part
Inland Rail Depot (IRD) IRDs are places for the temporary storage and clearance of goods which have arrived in the UK from non-Union countries in containers or vehicles. They may also be used as places where freight may be declared for export
Inter Port/Airport/ERTS Removal This is an arrangement whereby uncleared non-Union goods move under UK Transit from the place of importation to another port/airport/temporary storage premises.
Internal Temporary Storage Facility 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. Transit sheds may also be used for the storage of goods subject to export control
NCTS New Computerised Transit System
NES National Export System
NCH National Clearance Hub (A customs centralised unit based in Salford where all customs clearances are processed). This task was previously carried out by the former EPUs (Entry Processing Units).
Remote Transit Shed 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 are held in temporary storage until they are assigned a customs approved treatment or use.
Removal Notification A document or message sent by Customs informing the temporary storage operator that goods may be removed from temporary storage.
SAD Single Administrative Document
TAD Transit Accompanying Document
Temporary Storage Goods have the status of goods in temporary storage from the time they are presented to Customs until they are assigned to a customs approved treatment or use.
TIR Transport International Routier. This is an international transit procedure concerned with road transport. The term Transport International Routier is a French term meaning International Road Transport.
Union Transit A customs procedure which allows goods to be moved from one point to another within the Union