TSI007200 - Border Processes: What are Temporary Storage implications at Inland Pre-Clearance (IPC)

As part of its inland pre-clearance operations for the examination of container-based freight, HMRC operates two examination sites at Milton Keynes (for sea freight) and Hayes (for air freight).

Temporary Storage within IPC relates to the Castle Donnington site in which goods are stored awaiting transfer to Milton Keynes. The Castle Donnington site has a non-inventory linked ETSF (IPC) authorisation as a facility run for HMG. Neither BF nor HMRC have any responsibility for the operation of the site. The site is run by a third-party operator and holds an ETSF (IPC) approval.

After EU exit, the status of goods for examination at the IPC depends on the status of the goods when the entry hits the CHIEF profile. This is determined by the control model chosen by the port of entry and the new legislation on temporary storage declarations in the TCTA.

Under the pre-lodgement model, the importer/agent submits a customs declaration declaring goods for the free circulation procedure prior to the goods being imported and presented to customs.

Under the temporary storage model, the importer/agent does not make a customs declaration prior to importation. Instead the importer/agent will make a temporary storage declaration at the point of import. A customs declaration must be made within 90 days of import. In these circumstances, goods have temporary storage status until they are released for a procedure.