Apply to operate a temporary storage facility
Source: gov.uk (2025-02-03)

Check if you can operate a facility and meet the conditions to store imported goods temporarily and find out how to apply.

You can store goods you’ve imported from outside the UK temporarily under customs control before you:
- release them to free circulation
- re-export them outside the UK
- declare and release them to a customs procedure
This means you can defer making a full import declaration and paying duties and taxes while the goods are in temporary storage only.

You can apply to have your premises approved as a temporary storage facility if, for example, you’re a:
- port or airport operator
- freight forwarder
- customs agent
- warehousekeeper
- transport company
- importer
You must also be:
- established in the UK
- involved with the movement of goods imported into the UK that originate outside of the UK
Only an employee or authorised person can run your facility for you.

Conditions for your premises

Your temporary storage facility can be a place of initial presentation for goods imported into the UK as well as a place of export and re-export if it’s at a frontier location at one of the following:
- a port
- a wharf
- an airport
- a rail head
If you’re applying for an external temporary storage facility (ETSF), you can only store goods in temporary storage after they’ve been presented to customs at an authorised frontier location. You cannot directly re-export from an external temporary storage facility, although you can send goods in temporary storage to a frontier place of re-export.

Your temporary storage facility must:
- meet the requirements of the national health and safety at work legislation (Health and Safety Executive website) (https://www.hse.gov.uk/legislation/hswa.htm)
- be suitable for storing, loading, examining and sampling goods, for more information check managing your temporary storage facility (https://www.gov.uk/guidance/managing-your-temporary-storage-facility)
- be secure and kept in good repair — check ‘managing your temporary storage facility’
- have a record keeping system that includes a computerised inventory system linked to HMRC systems (https://www.gov.uk/guidance/setting-up-your-temporary-storage-facilitys-inventory-system)
Your temporary storage areas must be marked internally and externally so your goods can be easily identified and located. For all other goods arriving, leaving or being stored at the facility which are not subject to temporary storage controls these should also be easily identified.

If you make a change to your approved area or relocate your facility you must contact UK Customs authorities.

You must provide access to suitable office, toilet and car parking facilities to the UK Customs authorities free of charge.

Premises security

Your temporary storage facilities must be maintained, secured and in a state of good repair to a standard considered satisfactory to Border Force. This may include:
- secure walls
- fencing
- CCTV
- premises alarms
- security guards
You must restrict access to your temporary storage facility areas. Staff must be issued with and wear forms of identification and these must meet Department for Transport and Civil Aviation Authority standards.

Examination area and facilities

You must have designated customs examination areas that are marked within your facility.

Your customs examination areas must be accessible and not pose a health and safety risk. These areas must all be kept in good condition.

You must provide suitable facilities to the UK Customs authorities to:
- examine
- weigh
- measure
- sample
You must have equipment available such as:
- scales
- forklifts
- rolling tracks
Weighing equipment should have the capacity to accurately measure the low weights of packaging (tare weights) as well as the heavier weights of goods. Tare weights can be as low as 1 or 2 grams. You should have test weights across the weight range and be able to provide valid calibration certificates that prove ongoing maintenance of your weighing equipment.

You must also have specialised handling equipment for sampling and examining particular types of goods, for example, goods under UK agricultural measures or perishables.

Location and size of facility

Your facility must be located in an appropriate place and be the right size for the goods you wish to store. There must be a separate area for hazardous goods if you plan to allow them at your facility.

Ullage Cage

You must have a secure lockable facility for seized or detained goods which has restricted access.

You must maintain a record of when you use your ullage cage and provide this to your local officer when requested.

You may be required by your local officer to have an additional cage for the storage of valuable cargo.

Set up a temporary storage facility and customs warehouse in the same place

Your temporary storage facility can be in the same storage area or premises as a customs warehouse. The same person needs to apply to set up both.

Before you apply

You’ll need to check if you need a customs comprehensive guarantee (https://www.gov.uk/guidance/apply-for-a-customs-comprehensive-guarantee-to-cover-customs-debts) to cover any import duties on the goods held in your facility.

You must link your computerised inventory system to HMRC systems (https://www.gov.uk/guidance/setting-up-your-temporary-storage-facilitys-inventory-system).

How to apply

You can apply to set up a new temporary storage facility by filling in the form.

(https://assets.publishing.service.gov.uk/media/6336d238e90e0772e326e050/TSA1.pdf)

temporary storage application form (https://assets.publishing.service.gov.uk/media/6336d238e90e0772e326e050/TSA1.pdf)

PDF, 1.9 MB, 11 pages

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After you’ve applied

You’ll receive a letter telling you if we’ve approved your application or not. If you do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

Site Visit

As part of the approval process we’ll visit your temporary storage facility. This may be after your authorisation has been granted.

If this visit identifies that your premises is unsuitable your approval will be reviewed.

You must ensure that you continue to operate within the law and comply with the terms and conditions of your approval.

Following approval

You’ll need to demonstrate an economic commercial need for a temporary storage approval and if you cannot demonstrate this, your approval will be reviewed.

We must be able to supervise and monitor the temporary storage facility without having to introduce administrative arrangements that are out of proportion to the economic need involved.

Once you’ve been approved, to keep it you must continue to:
- operate within the law
- keep fully up to date with legislation
- continue to comply with the terms and conditions of your approval
You’ll be allocated a shed identifier code and your freight location code. You must also apply for a Customs Declaration Service badge code and password if you input your own entries.

If you’re applying for temporary storage facility approval in Northern Ireland

All Northern Ireland points of entry locations will need to get temporary storage approval and have a digital system in place to present goods to customs and make sure any goods are identified for a check and are not allowed to leave until they’re customs cleared. If you’re operating the temporary storage model, you’ll need to be inventory linked.