TSI008400 - Requirements of Temporary Storage facility: Allowable forms of handling

There are strict limitations on the forms of handling that may be carried out on goods in temporary storage.

Only a minimal amount of handling necessary to preserve the goods in an unaltered state is allowed. This must not be confused with the forms of handling allowable under the customs warehousing regime. This means that even forms of handling such as ironing, pressing or minor repairs are not allowed.

Regulation 12 Customs Import Duty EU Exit Regulation 2018

(2) The approved person may handle the goods

(a) whilst the goods are in the temporary storage facility where that is necessary

(i) to to preserve the goods in the state they were in at the time of their import, excluding any handling which modifies the appearance or technical characteristics of the goods; or

(ii) to examine ot take sample of the goods in order to determine the classigfication of the goods for the purposes of the customs tariff (17),

their value for customs purposes or the Customs procedure which should apply to the goods:

Goods in Temporary Storage can only be handled to preserve them in an unaltered state, they cannot be modified in any way.

All records should be retained by the operator for 4 years and must be made available on request.

EU Regulation 952/2013 Article 147.2 Without prejudice to the provisions of Article 134.2, goods in temporary storage shall be subject only to forms of handling as designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics.