A temporary storage facility (TSF) is a place where goods from outside the European Union can be kept under customs supervision, from the moment they are presented to customs until they are given a customs-approved treatment such as release for free circulation or transit. The maximum storage period is 90 days (Article 149 UCC), and the operator must hold authorisation from the customs authority and keep stock records.
Contents
In brief
- ✓ Non-Union goods are in temporary storage from the moment they are presented to customs.
- ✓ They may stay there for no more than 90 days – within that time they must be placed under a customs procedure or re-exported.
- ✓ Only a holder of an authorisation from the customs authority, who keeps stock records, may operate a facility.
What a temporary storage facility is
Non-Union goods are in temporary storage from the moment they are presented to customs (Article 144 of the Union Customs Code). They may be stored only in temporary storage facilities (TSFs) or in other places designated or approved by the customs authorities (Article 147 UCC). Until a customs-approved treatment is assigned – for example release for free circulation or transit – the goods remain under customs supervision.
Who can operate a TSF
Operating a TSF requires authorisation from the customs authority. Under Article 148 UCC, authorisation is granted to a person who is established in the Union, provides the necessary assurance of proper conduct of operations, and provides a guarantee under Article 89 UCC. The authorisation holder keeps records in a form approved by the customs authorities, with the information needed to identify the goods, their customs status and their movements. The holder is responsible for ensuring that the goods are not removed from customs supervision (Article 147(3) UCC).
How storage works step by step
- Safety and security declaration and presentation of the goods. Before arrival in the EU an ENS is lodged (ICS2 – see ENS declaration), and on arrival the goods are presented to customs.
- Temporary storage declaration. The goods must be covered by a temporary storage declaration, lodged at the latest when the goods are presented, and it must include a reference to the ENS. The customs authorities may accept a manifest or another transport document containing the required particulars as the declaration (Article 145 UCC).
- Storage. The goods may be subject only to handling designed to preserve them in an unaltered state (Article 147(2) UCC).
- Assigning a customs-approved treatment. Within 90 days the goods must be placed under a customs procedure or re-exported (Article 149 UCC) – procedures are covered in what is customs clearance.
What happens after 90 days
Where goods cannot be kept in temporary storage, the customs authorities take without delay all measures necessary to regularise the situation of the goods (Article 147(4) UCC). Article 198 UCC lists confiscation and sale, or destruction, among the possible measures. In Great Britain the same 90-day limit applies: after it ends you have to pay duty and import VAT and either enter the goods to a customs procedure, pay a penalty or re-export them, and the goods may be seized (GOV.UK).
Data needed for the next customs declaration
After storage the goods have to be placed under a customs procedure. The declaration includes, among other things, the declarant's EORI number, the customs tariff code (CN/HS), the customs value of the goods with the currency, the country of origin, transport details and a description of the goods matching the commercial invoice. Missing any of these elements can result in the declaration being held or a correction having to be filed. In the UK the declaration after storage must cover all the goods covered by an individual temporary storage declaration.
Most common risks
- exceeding the 90-day storage period,
- incorrect tariff classification and discrepancies between the invoice value and the customs value,
- missing or expired permits and certificates (e.g. CITES, phytosanitary) – in the UK certain goods, including CITES-controlled goods, animal products and plants, cannot be moved to a temporary storage facility before additional checks,
- breaking the integrity of the consignment: in the UK you must not break up packages or unpack the goods before they are placed under a customs procedure, except for essential examination or preservation,
- inconsistency between the ENS, the temporary storage declaration and the transport document.
Record-keeping and evidence of due diligence
Customs documents must be kept for at least 3 years (Article 51 UCC), although tax rules may require longer; in the UK, HMRC requires declarations to be kept for 4 years (GOV.UK). Evidence of due diligence includes correspondence with the customs authorities, confirmations that declarations were filed in the electronic systems, and approved corrections to declarations together with their justification. The TSF authorisation holder additionally keeps the stock records referred to in Article 148 UCC.
Working with a customs agency
A customs agency can lodge the temporary storage declaration and the later customs declaration on the importer's behalf, but the split of responsibility should be agreed in writing – see indirect representation. A regular review of declarations covering tariff classification (TARIC), preferences applied and completeness of the documentation reduces the risk of corrections. A customs warehouse, which is a different arrangement, is covered in customs warehouse: requirements and differences. Have your UK customs clearance handled or get in touch.
Legal basis and sources
Frequently asked questions
What is a temporary storage facility and who can operate one?
A temporary storage facility (TSF) is a place where non-Union goods can be kept from the moment they are presented to customs until they are placed under a customs procedure or re-exported. Operating one requires authorisation from the customs authority (Article 148 UCC): the operator must be established in the Union, provide the necessary assurance of proper conduct, provide a guarantee and keep stock records.
How long can goods remain in a temporary storage facility?
Non-Union goods in temporary storage must be placed under a customs procedure or re-exported within 90 days (Article 149 UCC). The same 90-day limit applies in Great Britain.
What documents are required when goods are placed in a TSF?
The goods must be covered by a temporary storage declaration that includes a reference to the ENS; the customs authority may accept a manifest or another transport document with the required particulars as that declaration (Article 145 UCC). The later customs declaration needs, among other things, a commercial invoice, a transport document and, for regulated goods, the relevant permits or certificates.
Who is liable for goods in a temporary storage facility?
The holder of the TSF authorisation (or the person storing the goods in another approved place) is responsible for ensuring that the goods are not removed from customs supervision and for fulfilling the obligations arising from storage (Article 147(3) UCC). The importer or exporter is responsible for the accuracy of the data in the commercial and transport documents.
What are the consequences of exceeding the 90-day storage period?
The customs authorities take measures to regularise the situation of the goods (Article 147(4) UCC); Article 198 UCC lists confiscation and sale, or destruction, among them. In the UK, after 90 days you have to pay duty and import VAT and either enter the goods to a customs procedure, pay a penalty or re-export them, and the goods may be seized.
Can goods in a TSF be repacked or unpacked?
Not freely. In temporary storage only handling designed to preserve the goods in an unaltered state, without changing their appearance or technical characteristics, is allowed (Article 147(2) UCC). In the UK you must not break up packages or unpack the goods before they are placed under a customs procedure, except for essential examination or preservation.
Related guides
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