PART 3Temporary storage
Interpretation
7. In this Part—
(a)“approved person” has the meaning given by regulation 12(1);
(b)“TS declarant” has the meaning given by regulation 8(4).
Temporary storage declarations
8.—(1) This regulation applies to goods which are subject to paragraph 1(2) of Schedule 1 to the Act(1).
(2) Except where paragraph (7) applies, a declaration (“a temporary storage declaration”) must be made in accordance with paragraphs (3) and (5) in respect of the goods.
(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.
(4) A person who makes a temporary storage declaration is a “TS declarant”.
(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.
(6) HMRC must publish a temporary storage declaration notice and may, for example, specify that details of any of the following be included in a temporary storage declaration—
(a)the person making the temporary storage declaration;
(b)the goods;
(c)any temporary storage facility where the goods are stored; or
(d)the MRN.
(7) No temporary storage declaration is required in respect of goods if a Customs declaration is made in respect of the goods by no later than the time that the goods are presented to Customs.
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(2);
(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).
Withdrawal of temporary storage declarations
10. A temporary storage declaration is treated as withdrawn if the goods in respect of which the declaration is made are not presented to Customs within 30 days of the date on which the declaration is made.
Temporary storage declarations: failure to make and withdrawal
11.—(1) Paragraph (2) applies to goods imported into the United Kingdom in respect of which a temporary storage declaration—
(a)is not made as required by regulation 8(2); or
(b)is treated as withdrawn as provided by regulation 10.
(2) The goods are to be treated—
(a)as imported but not presented to Customs on import; and
(b)in consequence as goods to which section 5(1) of the Act(3) applies.
Handling of goods in temporary storage
12.—(1) The person (“the approved person”) who holds the approval to operate a temporary storage facility where goods are in temporary storage may only carry out the type of activity described in paragraph (2) in relation to the goods.
(2) The approved person may handle the goods—
(a)whilst the goods are in the temporary storage facility where that is necessary—
(i)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 or take samples of the goods in order to determine the classification of the goods for the purposes of the customs tariff(4), their value for customs purposes or the Customs procedure which should apply to the goods; or
(b)in order to transport the goods to other premises, where that is required or approved by an HMRC officer.
(3) The approved person must keep a record of any handling of the goods whilst the goods are in the temporary storage facility, whether the handling falls within paragraph (2) or otherwise.
(4) The approved person must—
(a)keep the record in such form, if any, as specified in a notice published by HMRC; and
(b)preserve the record for the period of three years beginning with the date on which the handling occurred.
(5) For the purposes of section 25A of CEMA 1979(5)—
(a)the restriction provided by paragraph (1) is to be treated as a restriction attaching to the approval of the approved person; and
(b)the matters provided by paragraphs (3) and (4) are to be treated as conditions attaching to the approval of the approved person.
Breach of handling requirement
13. Where—
(a)goods are in a temporary storage facility operated by an approved person; and
(b)the approved person fails to comply with paragraph (1), (3) or (4) of regulation 12 in respect of the goods,
the temporary storage declaration in respect of the goods is to be treated as withdrawn and regulation 11(2) applies.
Paragraph 1(2) of Schedule 1 to the Act provides that goods are subject to the control of any HMRC officer as soon as they are imported into the United Kingdom.
“Customs procedures” is defined in section 3 of the Act.
Section 5(1) provides that such goods are liable to forfeiture and by section 5(2), a liability to import duty is incurred at the time at which the goods become liable to forfeiture.
“Customs tariff” is defined in section 8 of the Act.
Section 25A was inserted by S.I. 1991/2724 and is amended by paragraph 17 of Schedule 7 to the Act and S.I. 1993/3014 and 2011/1043. Section 25A(2) provides that any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to a penalty.