TSI003250 - Types of Movement: Movement to Temporary Storage (MtTS)

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.

Goods with pre-lodged temporary storage declarations may be imported via GB border locations without existing customs control systems and transported to a Temporary Storage facility (TSF) in GB provided they meet specific requirements.
MtTS started as a facilitation to staged in customs controls running until December 2021.