Goods which have the status of goods in temporary storage are subject to customs supervision.

The restrictions on movement of goods in temporary storage also apply to goods brought into a free zone.

The area used for holding goods in temporary storage must be clearly demarcated from any other area within a transit shed.

There are strict limitations on the operations that may be carried out on goods in temporary storage and approved depositories.

Once the Customs declaration has been accepted by us the goods will no longer have the status of goods in temporary storage (see also paragraph 4.8).

Goods have the status of goods in temporary storage from the time they are presented to us until they are assigned to a Customs approved treatment or use.

Goods in Temporary Storage may only undergo such forms of handling to ensure their preservation in an unaltered state without modifying their appearance or technical characteristic.

Yes - you must provide a written Deed of Undertaking in the appropriate format to cover any customs duty and taxes which may arise for goods in temporary storage.

For example Local Clearance allows you to store goods in Temporary Storage (TS) for up to 20 days before release to a Customs procedure or use.

Enhanced Remote Transit Shed: Approved premises outside of a port or airport where goods having the status of goods in temporary storage may be stored under Customs supervision.

If your premises meet the necessary approval criteria, the NAU will issue an approval letter authorising your premises as an approved site for the storage of goods having the status of goods in temporary storage.

A legal document signed by the operator and which makes clear on its face that it is intended to be a Deed securing any Customs debt that may arise due to the unlawful introduction or removal of un-cleared goods having the status of goods in temporary storage.