Guidance

Managing your temporary storage facility

How to manage a temporary storage facility, how to handle goods, what records to keep, how to increase the size of, or move goods between facilities.

• From: HM Revenue & Customs
• Published: 19 April 2018
• Last updated: 31 December 2020 — See all updates

If you have authorisation to operate a temporary storage facility, you’re responsible for:

• accepting and releasing goods into and out of your facility
• collecting data into the temporary storage stock account record when goods arrive into your premises
• updating the stock account record when the goods leave your premises
• Customs Duty and associated charges on all goods, whether or not you own them, until they’re cleared to a customs procedure, or you re-export them

If you sell or lease your premises you will need to contact Border Force National Frontiers Approval Unit (NFAU) in writing.

If you are unable to operate your temporary storage facility or meet any outstanding debt you must contact Border Force NFAU and the local Customs Authority control officer.

Find out more information about how to put good in a temporary storage facility.

Moving goods into your temporary storage facility

When goods are moved to your facility they must, on removal from the Frontier Transit Shed or other temporary storage facility be taken immediately to your facility without:

• alteration
• a reduction in size
• interference

The vehicle bringing the goods must also not stop-over unless authorised or arrive outside the timescales provided.

You must only remove (or allow goods to be removed) from a temporary storage facility if you have evidence that customs have authorised their release.

You must request permission from the UK Customs authorities if you need to interact with Temporary Storage goods including:

• interfere with them
• alter
• unpack

You must produce any Temporary Storage goods deposited in the facility selected for customs examination or sampling purposes. You must provide samples of such goods, free of charge if requested. You cannot operate remote management of your facility or its inventory system and a responsible person must be on site during your opening hours.

You may only take goods into your premises within your agreed opening times.

Find out information about how to obtain Authorised Consignee Status.

Moving chargeable goods imported into the UK goods into your facility

If you’re bringing chargeable goods imported into the UK to your Temporary Storage facility, they cannot be Customs cleared or released to another customs process before the goods have physically arrived at your facility. They must also be checked and entered into your records.

You must make sure all vehicles or containers entering and departing your facility carrying chargeable goods imported into the UK are fully controlled, documented and transit declarations must be made or discharged.

Moving high duty goods into your facility

If you have high duty goods arriving at your premises such as, spirits, wine, or cigarettes, you must advise the UK Customs authorities.

You may be required to place a cash sum on deposit with the UK Customs authorities for storing these goods in your facility.

Goods that must be checked before leaving the frontier

All goods imported into the UK are eligible for temporary storage. But some goods must have specific checks at the frontier and cannot be moved from their original place of import without permission from customs.

These include:

• live animals
• fresh red meat and meat products
• poultry meat and poultry meat products
• rabbit meat, game meat (wild/farmed)
• fish products, fresh and frozen fish and dry or salted fishery products
• whole eggs, egg products, hatching eggs
• lard and rendered fats
• animal casings
• milk and milk products whether or not for human consumption
• processed animal protein
• honey
• semen
• embryos or ova
• manure
• gelatin
• frogs’ legs and snails
• bones and bone products
• hides and skins
• bristles, wool, hair and feathers
• horns, horn products, hooves and hoof products
• apiculture products
• hunting trophies
• processed pet food
• raw material for the manufacture of pet food
• raw material, blood, blood products, glands and organs for pharmaceutical use
• blood products for technical use
• pathogens
• hay and straw

You must not remove controlled goods from the frontier which require specific clearance unless the goods have the accompanying documentation such as licences.

If your goods are subject to plant health, horticultural or timber controls which can be carried out inland, you must be approved by the appropriate UK regulatory body for inland examinations.

How to store certain goods

There are rules for storing certain goods in temporary storage.

Food

You must only store food if you’ve registered your temporary storage premises as food business premises. You can register and get information about this from your local authority environmental health officer.

Firearms

You can accept firearms or ammunition into your temporary storage premises.

If you are a person carrying on a business of an auctioneer, carrier or warehouseman, or an employee of such a person, may, without holding a Firearm Certificate, have in their possession firearm(s) or ammunition in the ordinary course of that business under section 9 of the Firearms Act 1968.

Temporary Storage Operators who wish to accept firearms or ammunition that fall within Section 1 and 2 of the Firearms Act 1968 can do so if their premises have been separately approved by the relevant authority. This exemption to hold a firearm certificate does not apply to weapons covered by Section 5 of the Firearms Act 1968.

If you intend to store firearms and ammunition covered by this act, you must ask for authority from the Home Office. You must send a request for authority to:

The Home Office
Firearms Section
5th Floor South East
Fry Building
2 Marsham Street
London
SW1P 4DF

Telephone either:

• 0207 035 1778
• 0207 035 1779

Find out about call charges

You must not handle Section 5 Firearms until you have obtained this authorisation.

Banned goods

You must tell customs authorities immediately when you find any:

• banned goods
• goods that you’re suspicious about
• goods not listed on a manifest
• over-shipped goods

You must provide a secure area or lockable compartment within your temporary storage premises to keep any prohibited, restricted or valuable goods you discover during unloading.

Goods not listed on a manifest or over-shipped goods must also stay there until the paperwork supporting the goods being in the UK arrives.

Check if goods are banned or restricted goods or email: [email protected].

You must not store other status goods within your approved temporary storage area unless approved by the NFAU.

You must also ensure that all poisonous and hazardous or dangerous goods are clearly marked and are segregated appropriately from all other goods in your premises.

Moving goods to and from your storage facilities

If your goods are in Temporary Storage in Northern Ireland, in order to move your goods to Temporary Storage in Great Britain, you need to make an import declaration.

If you’re moving rest of world goods from Great Britain to Northern Ireland and have not paid duty in Great Britain, you’ll need to pay UK duty on arrival into Northern Ireland or put your goods under duty suspense.

Moving goods between temporary storage facilities

You can move goods between temporary storage facilities using transit or ‘movement in temporary storage’.

Movement in temporary storage is usually restricted to movements within the same Community Systems Provider system.

You’ll need to use compatible Community Systems Provider inventories at both temporary storage facilities. Cross inventory system movements are only allowed if your systems can send and receive the data that both:

• closes the sending Community Systems Provider record
• opens the receiving record

When you get the transferred goods into the facility, you must immediately note their arrival on the stock account record to end the movement.

You should fill in a report on the stock account record and you must tell the supervising officer about any discrepancies you find.

Your records must show:

• the location of the goods
• details of any movement
• the time left from the 90-day time limit

Moving goods to your facility using transit

If goods are arriving at your facility under a Transit Procedure the goods must be declared to either:

• full Common Transit
• TIR on the New Computerised Transit System (NCTS)

For NCTS movements the goods must be accompanied by the Transit Accompanying Document (TAD). If you do not have the TAD, or if you find any un-manifested goods that arrive at your premises, you must immediately notify the UK Customs authorities and place the goods securely in your facility or ullage cage. The goods must remain here until you receive the necessary documentation, or the UK Customs authorities informs you what to do with the goods.

Your facility will be designated as a customs subplace for the presentation of goods to the office of destination, within the prescribed timescales, for the purpose of ending of Transit movements.

Removing goods from your facility

You must supply anyone removing goods from your facility with a:

• hard copy of the goods release note
• systems authenticated removal authority

You can also provide confirmation of the authenticated removal authority when sent in another approved electronic message format.

You must ensure that all customs cleared goods are removed from your facility within 3 days of the date of customs clearance. The goods can be moved to an appropriate area within your facility whilst awaiting pick up for onward delivery.

If requested, you will need to provide your UK Customs authority control officer with a written explanation as to why goods have not been removed from the temporary storage area of your facility within three days or another agreed time limit.

Destroying goods in customs temporary storage

If you need to destroy any goods that are in temporary storage (if for example, they’re damaged or out of date) you should write to your supervising officer giving details of the:

• goods
• intended place and the way you’re going to destroy them
• reason you’re destroying them

Your supervising officer will tell you need to do it under customs (or other authority) control, and whether they’ll attend. There’ll be no liability to a customs debt if you’ve destroyed the goods.

You’ll need to fill in a C21 form or agree a similar process locally with a customs authority to make sure there’s an audit trail on the inventory stock account record for the goods. The supervising officer will tell you which customs procedure code to use.

How to increase the size of your facility

Ask for a permanent extension

If you want to permanently extend your facility, you’ll need to send an amended site plan to the National Frontiers Approval Unit, clearly marking the new area that you’ll store goods under temporary storage. Before authorising you, they may ask a local Border Force officer to visit your site to assess the area you’re proposing.

Ask to use a pre-authorised overflow area

A pre-authorised overflow area is useful for external temporary storage facilities for busier periods of the year.

You’ll need to mark an area on your site plan as an overflow area. When it’s not in use for temporary storage, you can use the overflow for any purpose. When you need to store temporary storage goods during busier months, you’ll need to contact your local Border Force office, and tell them how long you’ll use the overflow area.

You can only store temporary storage goods in the overflow area during this period.

Record keeping

You must keep a record of all visitors, vehicles and staff working at, or visiting your site. Your records must be available for inspection by the UK Customs authorities on request.

You must also keep records and accounts of the goods for a minimum of 4 years. You must keep details of the:

• delivery date and exact time of delivery
• hauliers name and vehicle registration details
• shipping agents manifest
• approved CSP inventory system manifest detailing the consignment reference as completed by the person who unloaded the container or trailer
• approved inventory system out-turn report showing any discrepancies;
• transit documentation
• customs entry details
• customs clearance advice

For maritime premises, gate pass showing the date and time of collection, along with the hauliers name and vehicle registration details.

Your temporary storage facility must have in place an approved customs IT record keeping inventory system and you must use that system to operate as the facility stock account record for customs audit and control purposes.

People visiting or using your premises

You must keep a detailed staff list of all your employees including directors and any other trader using your premises.

Your list of all visitors and vehicles visiting your premises should also include the:

• arrival time
• leaving time
• purpose of their visit

You must ensure access to the approved area is only given to authorised personnel whose duties require their presence within that specific area.

You must undertake suitable checks to report any evidence of irregularity and any infringements must be reported immediately to the UK Customs authorities.

Published 19 April 2018
Last updated 31 December 2020 + show all updates

1. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

2. 2 December 2020

   This page has been updated with information about managing a temporary storage facility from 1 January 2021.

3. 19 April 2018

   First published.