Guidance

How to put goods into a temporary storage facility

Putting your goods into temporary storage means you can delay the full customs declaration and payment of import VAT and duty for up to 90 days.

• From: HM Revenue & Customs
• Published: 19 April 2018
• Last updated: 11 August 2021 — See all updates

Moving goods into temporary storage

How long you can hold goods in temporary storage

You can only have your goods held in temporary storage for up to 90 days. If this time limit ends, you’ll have to pay the duty and import VAT, and either:

• enter the goods to a customs procedure
• pay a penalty
• re-export them

You must present the goods to customs and submit a temporary storage declaration. You then have 90 days to make a customs declaration to a customs procedure or re-export. The customs declaration must represent the entire amount of goods submitted to an individual temporary storage declaration.

Your goods may be seized if you exceed the 90-day limit.

Goods that need additional checks before you move them to temporary storage

You can keep all goods in temporary storage but for some, like food and firearms, you’ll need to check if they need special licences and controls.

You cannot move certain goods from their place of importation to a temporary storage facility until they’ve been through additional checks. For example, goods subject to control under:

• the  Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
• animals and animal products
• plants and fresh produce
• environmental controls, for example, waste: export and import

How you should handle the goods

Goods which have been declared to temporary storage must only be stored in the approved area. Goods relating to each temporary storage declaration should be stored so they can be identifiable from other goods in the temporary storage area.

You must not handle goods in temporary storage any more than necessary to make sure their appearance or technical characteristics are not altered or modified.

You cannot break up individual packages in temporary storage, except for essential examination or preservation purposes. All goods covered by a temporary storage declaration, whether unloaded or not, must be shown intact. You can only unpack them after they’ve been:

• put into a customs procedure
• re-exported
• released to free circulation

Moving goods between temporary storage facilities

You can move goods from one temporary storage facility to another using either:

• a compatible Community System Provider inventory system
• by transit using the New Computerised Transit System

Published 19 April 2018
Last updated 11 August 2021 + show all updates

1. 11 August 2021

   The page has been updated as goods in each temporary storage declaration should be stored so they are identifiable from other goods. The customs declaration must show the entire amount of goods submitted to an individual temporary storage declaration.

2. 19 April 2018

   First published.