Customs temporary storage facilities

HMRC has published new guidance Movements to temporary storage facilities from 1 January 2021 to 30 June 2021 on movements to temporary storage facilities from border locations in Great Britain without existing customs control systems following the end of the Brexit transition period.

From 1 January 2021 to 30 June 2021, goods with pre-lodged temporary storage declarations may be imported via border locations in Great Britain without existing customs control systems, and transported to a temporary storage facility provided they meet the relevant requirements. The guidance discusses those requirements and explains what temporary storage facility operators, community service providers, and border locations in the UK without existing systems, will need to do to enable the movement of goods.