TSI002200 - Temporary Storage Declaration: Presentation

How presentation works

Once goods arrive, they are presented to Customs via the Temporary Storage inventory system at which point the 90-day limit commences.

There is a time limit of 90 days when goods must be entered to a customs procedure or re-exported.

Both GB and EU law specifies persons responsible for presentation of goods.

Schedule 1, Para 1, TCTA 2018:

Goods must be presented to Customs on import and a Customs declaration in respect of the goods must be made before the end of the period of 90 days beginning with the day on which the goods are so presented.

Regulation 4 of The Customs (Import Duty) (EU Exit) Regulations 2018 (No. 1248)

Subject to paragraph (2) and regulations 5 and 6, a notification of the importation of goods (8) into the United Kingdom must be given to HMRC by one of the following—

(a) the person who imports the goods;

(b) a person on whose behalf another person imports the goods;

(c) a person who is responsible for the carriage of the goods when they are imported;

(d) a person who makes a Customs declaration in respect of the goods;

(e) a person approved by HMRC in relation to premises where goods are

Article 139 of Union Customs Code

As per Article 139 of the UCC:

Goods brought into the customs territory of the Union shall be presented to customs immediately upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone by one of the following persons:

(a) the person who brought the goods into the customs territory of the Union;

(b) the person in whose name or on whose behalf the person who brought the goods into that territory acts;

(c) the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Union.