TSI001300 - Introduction to Temporary Storage: How Temporary Storage works

In GB, the UCC concept of (virtual) temporary storage does not exist under TCTA. Instead, the concept of control. Para 1(2) Sch 1 TCTA provides that goods are subject to the control of any HMRC officer as soon as they are imported into the GB. Para 1(3) of the Schedule provides that the control that may be exercised includes requiring the goods to be moved to, and stored in, any place approved as a TSF under s25 or 25A CEMA. Goods being moved to/stored in a TSF is merely an example of how control may be exercised.