Summary

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know. Prior to 17/05/2022, the guidance in the Temporary Storage and Approved Depositories (TSAD) manual applied which covered the period during UCC. The previous TSAD version could be accessed from the National Archives. Provides guidance on the approval and control of temporary storage premises situated within and outside the approved area of a sea or airport.

Contents

  1. TSI000500
    Data Protection
  2. TSI001000
    Introduction to Temporary Storage: contents
  3. TSI002000
    Temporary Storage Declaration: contents
  4. TSI003000
    Types of Movement: contents
  5. TSI004000
    Community System Providers: contents
  6. TSI005000
    Application: contents
  7. TSI006000
    Customs Models
  8. TSI007000
    Border Processes: contents
  9. TSI008000
    Requirements of a Temporary Storage facility: contents
  10. TSI009000
    Shed Compliance: contents