TSI006000 - Customs Models

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Border locations receiving goods that are moving from outside GB will be able to choose between these two main models, temporary storage and pre-lodgement. Where neither of these models’ suit, applicants can approach HMRC to suggest a bespoke model.

Temporary Storage

The traditional Temporary Storage model, where goods coming into GB can be stored at the frontier for up to 90 days before being declared to customs. Goods imported from outside GB can be stored temporarily under customs control before they are released to free circulation, exported or placed under the outward processing procedure, or placed under a special procedure (inward processing, customs warehousing, authorised use, or temporary admission). This will mean traders can defer making a customs declaration and paying duties and taxes for up to 90 days from the date the goods are presented. An authorisation is required to operate a temporary storage facility.

If the port has chosen the Temporary Storage model upon presentation to Customs, then the goods will be in Temporary Storage.