The Customs (Import Duty) (EU Exit) Regulations 2018

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.

(1)

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.