Temporary Storage (ETSF) Summary
External Temporary Storage Facilities (ETSF) enable you to move goods away from the border (UK port of entry) prior to being imported under a customs procedure. This is popular for consolidation/groupage containers that are all consigned to different importers. Goods can be stored for up to 90 days without needing to be declared to an import or re-export procedure.
Perhaps you want to apply for an ETSF authorisation or want someone to call on to guide you through any potential problems then please contact us to discuss your requirements further.
Applying to become an ETSF
The main conditions for a premises are as follows:
Your temporary storage facility must be either;
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within a customs-controlled area near an airport or sea port
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near an airport or sea port outside of, but linked to, an airport or sea port
Your facility must;
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meet the requirements of the national health and safety at work legislation
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be suitable for storing, loading, examining and sampling goods
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be secure and kept in good repair
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have a record keeping system and an electronic inventory linked with HMRC’s systems
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The link to the full HMRC guidance is at the bottom of the page. Application forms, along with supporting documents can be emailed to Customs for them to assess the application.
Movement of goods to and from an ETSF
Movement of goods, not in UK free circulation, must move to an ETSF under transit procedures. There are simplified procedures that are available when moving from an Inventory linked port of arrival to the depot if they are utilising the same inventory system. If you are setting up your ETSF then you should choose wisely. Goods can also be moved under the transit procedure with the use of a T1.
It is important that all goods in and out of the ETSF follows the correct procedure or risk fines from HMRC and revocation of the ETSF authorisation.
Temporary Storage Guidance Link
Full customs guidance can be found here on the HMRC website.
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Contact us to discuss this further and let us know how we can assist you.
