TSI001400 - Introduction to Temporary Storage: Facilities in GB and NI

Facilities in GB

These facilities in GB are known as:

Internal Temporary Storage Facility (ITSF) an approved place situated within the appointed area of an approved port/airport where chargeable goods are held in Temporary Storage until they are assigned a customs approved treatment or use. Internal Temporary Storage Facilities may also be used for the storage of goods subject to export control.

External Temporary Storage Facility (ETSF) an approved place situated outside the appointed area of an approved port/airport where chargeable goods may be held until they are assigned to a customs approved treatment or use. Remote management of Temporary Storage facilities or the Customs approved IT record keeping/inventory system is not allowed.

The difference between and ETSF (External Temporary Storage Facility) and an ITSF (Internal Temporary Storage Facility) is, they are exactly the same apart from the fact that an ITSF is a Temporary Storage Facility which can also be a point of first presentation to customs, e.g. a port or airport, plus directly re-exporting from an ITSF.

Internal Temporary Storage Facility - Remote (ITSF-R) an approved place situated within the boundaries of the appointed area of an approved port/airport but outside the Customs approved area where chargeable goods may be held until they are assigned to a customs approved treatment or use.

Internal Temporary Storage Facility - Not For Presentation (ITSF-NFP) an approved place situated within the appointed area of an approved airport where chargeable goods in Temporary Storage can be received after frontier presentation of the goods in another ITSF. An (ITSF-NFP) can be used for the storage of goods subject to export control but cannot be used as a place for presenting and loading goods for export.

Chargeable goods are goods that attract Customs duty i.e. Dutiable goods. Chargeable In accordance with s2 of the Taxation (Cross-Border) Trade Act, goods are “chargeable goods” unless they are domestic goods.

Facilities in NI

External Temporary Storage Facility - An approved place situated outside the appointed area of an approved port/airport where Non-Union goods are held in Temporary Storage until they are placed under a customs procedure or re-exported in accordance with Article 149 of EU Regulation 952/2013.

Internal Temporary Storage Facility - An approved place situated within the appointed area of an approved port/airport where Non-Union goods imported into the United Kingdom (GB) are held in temporary storage until they are released to free circulation, placed under a customs procedure or re-exported in accordance with Article 149 of EU Regulation 952/2013. An ITSF can also be used for the storage of goods subject to export controls.

Internal Temporary Storage Facility (ITSF [R] (Remote)) – An approved place situated in the immediate vicinity or adjacent to the appointed area of an approved port/airport where Non-Union goods are held in Temporary Storage until they are placed under a customs procedure or re-exported in accordance with Article 149 of EU Regulation 952/2013. An ITSF can also be used for the storage of goods subject to export controls. Approval will not be given for locations that place an unacceptable burden on the Customs Authorities.