A temporary storage facility is a place where non-EU goods can be kept under customs supervision after arriving at the border, before being given a customs-approved treatment — for example release for free circulation or further transit. The maximum storage period is usually 90 days, and the operator of the facility must hold authorisation from the customs authority and keep up-to-date stock records. Until a customs treatment is assigned, the goods remain under customs supervision.
Contents
In brief — what you will learn
- ✓ How to prepare the process and the documents
- ✓ How the declaration and inspection work
- ✓ How to maintain compliance and settlements
How to prepare the process and the documents
Split of responsibilities between the parties
Minimum data set for the declaration
The minimum data set required to file the declaration includes: the declarant's EORI number, the customs tariff code (CN/HS), the customs value of the goods together with the currency, the country of origin, transport details (the means of transport number, the transport document's MRN), 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, generating delays and extra operating costs.
You can find a contact form and price list on the website of Easy Clearance customs agency.
How the declaration and inspection work
The customs declaration and inspection stage requires particular precision, because errors at this stage generate delays and additional costs. It is essential to ensure consistency between the commercial documents and the transport data already before the vehicle is presented for clearance, which significantly shortens processing time at the customs office.
Operational stages from pre-notification to release
The most common risk points and how to limit them
The most common risk points include: incorrect tariff classification, discrepancies between the invoice value and the customs value, missing or expired permits (e.g. CITES, phytosanitary certificates), and outages of the PUESC electronic systems. It is worth preparing an internal checklist linking documentation requirements to the responsibilities of logistics, accounting and the person responsible for customs compliance, so that every declaration is checked before it is sent.
How to maintain compliance and settlements
Maintaining customs compliance is a continuous process, covering not just the moment of clearance but also record-keeping, monitoring regulatory changes, and regular internal reviews. Companies that implement a systematic internal audit face far fewer corrections and penalties during official inspections.
Record-keeping, corrections and evidence of due diligence
Customs and commercial documents must be kept for at least 5 years from the date of clearance, in a form that allows them to be quickly retrieved during an official inspection. Evidence of due diligence includes a record of correspondence with the customs authorities, confirmations that declarations were filed in the electronic systems, and approved corrections to declarations together with their justification — not having these significantly weakens the company's position during proceedings.
Working with a customs agency and internal audit
Regular cooperation with an experienced customs agency makes it possible to continually check that the procedures used are correct and to react quickly to changes in EU and British regulations. Internal audit should cover a review of at least 10% of customs declarations from the last quarter, paying particular attention to tariff classification, the customs preferences applied, and the completeness of the temporary storage facility's documentation.
Summary
In summary: for 'how a temporary storage facility works', the key is to run the process according to current official guidance, with a clear split of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during an inspection. If any requirement is unclear, check the current notices on the PUESC, KAS or Ministry of Finance websites before submitting the declaration.
Legal basis and sources
- PUESC: Platform of Electronic Tax and Customs Services
- Polish Ministry of Finance: Podatki.gov.pl
- KAS: National Revenue Administration
If the rules or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What is a temporary storage facility and who can operate one?
A temporary storage facility (TSF) is a location approved by the customs authority where non-Union goods can be kept before being placed under an appropriate customs procedure. Operating a TSF requires authorisation from the relevant head of the tax and customs office and meeting requirements for infrastructure, stock records, and security for the customs debt.
How long can goods remain in a temporary storage facility?
Under the Union Customs Code (UCC Article 149), goods can be stored in a TSF for a maximum of 90 days. After this period, they must be given a customs-approved treatment — a customs declaration must be filed, or the goods re-exported or destroyed under customs supervision. Exceeding the deadline results in the customs authority opening proceedings.
What documents are required when placing goods in a temporary storage facility?
Placing goods in a TSF requires: an Entry Summary Declaration (ENS) or a temporary storage declaration, a transport document (CMR, bill of lading or air waybill), a commercial or pro forma invoice, and, for regulated goods, the relevant permits or certificates. All documents must be consistent in terms of the description, quantity and value of the goods.
Who is liable for goods placed in a temporary storage facility?
Liability for goods in a TSF rests with the holder of the authorisation to operate the facility — they are required to keep records, ensure the integrity of the goods, and promptly inform the customs authority of any events that could affect the status of the cargo. The importer or exporter, on the other hand, 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?
If the goods are not placed under a customs procedure or do not leave the customs territory within 90 days, the customs authority opens proceedings to compel a customs-approved treatment. In practice this can mean forfeiture of the goods to the State Treasury, mandatory re-export, or destruction at the cost of the authorisation holder. It is essential to monitor deadlines and plan clearances well in advance.
Related guides
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