TSI002100 - Temporary Storage Declaration: Frontier Arrivals into Temporary Storage

Part 3 of The Customs (Import Duty) (EU Exit) Regulations 2018 (No. 1248)

(5) A temporary storage declaration must—

(a) contain the matters specified in a notice (“a temporary storage declaration notice”) published by HMRC;

(b) be made in the form and manner specified in that notice; and (c) be made to HMRC by no later than the time at which the goods are presented to Customs.

(3) The temporary storage declaration may be made by one of the following—

(a) the person who imports the goods;

(b) a person on whose behalf another person imports the goods; or

(c) a person who is responsible for the carriage of the goods when they are imported.

For frontier locations operating a Temporary Storage model, a Temporary Storage Declaration must be submitted at the latest by the time goods arrive. On arrival, at these locations, goods are deemed to be in Temporary Storage and the operator is bound by conditions of authorisation.

Part 3 of CIDEER:

Amendment of temporary storage declarations 9.— (1) Subject to paragraphs (2) and (3), a TS declarant may amend a temporary storage declaration made by the TS declarant.

(2) No amendment may be made

(a) after the time when the goods are released to a Customs procedure (15);

(b) which adds further goods to the declaration; or

(c) which removes any goods from the declaration

(3) Subject to paragraph (4), no amendment may be made after the time when an HMRC officer notifies the TS declarant that the officer— (a) intends to examine the goods; or (b) has established that the contents of the temporary storage declaration are incorrect.

(4) Paragraph (3) does not apply in relation to an amendment required under regulation 83(2) (Customs agents: disclosure of withdrawal of an appointment).

Article 146 of the UCC:

Amendment and invaildation of a temporary storage declaration

(1) The declarant shall, upon application, be permitted to amend one or more particulars of the temporary storage declaration after it has been lodged. The amendment shall not render the declaration applicable to goods other than those which it originally covered.

No amendment shall be possible after any of the following:

(a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods;

(b) the customs authorities have established that particulars of the declaration are incorrect.