TSI008100 - Requirements of Temporary Storage: What is an operator responsible for

For ease of reference ‘temporary storage approval holder’ will be known as ‘operator’

a. the operator will be accountable for losses under their guarantee in place and for goods unlawfully removed from temporary storage. The Temporary Storage Facility operator’s responsibility for customs debt at the point they take control of the inventory record for goods moving by MiTS/MtTS, this will be before they receipt the goods into their TSF. This differs from transit movements into the TSF for which any customs debt is covered by the transit guarantor during movement to the Temporary Storage Facility.

b. other than in circumstances referred to in (a) above an operator’s liability arises when a failure to fulfil an obligation under their approval results in a debt. The operator may be solely liable for the debt or there may be a joint and several liabilities with others depending on the circumstances. Cases needed to be considered on merit.

c. the operator will be held liable for the debt for goods that have gone missing from his approved premises. Only in extreme circumstances and provided Customs are satisfied that reasonable security was taken should the operator not be held responsible for the debt. An example of such circumstances is an armed robbery or raid.

d. the operator will be held responsible for the goods whilst they are being moved to another Temporary Storage Facility until they have reached their destination or else otherwise stated in their approval. This exists only with MiTS/MtTs and then only at the point their CSP takes control of the Temporary Storage Declaration for the goods.