Customs – Removing items from Temporary Storage
Businesses that use Customs’ temporary storage facilities for goods imported from outside the EU should be aware of changes to the rules for part removals of consignments which will become effective from 1 February 2010.
HMRC have taken legal advice on the ‘trade facilitation’ they have hadin place which allowed businesses to clear off part of a larger consignment from temporary storage. The legal advice has concluded that this facilitation is not legal as the splitting of consignments is contrary to the relevant Customs Code. The specific Article prevents unpacking, re-packing or re-organisation of the goods where the objective is anything other than the preservation of the goods. The splitting of consignments can only be carried out after goods have left the temporary storage facilities.
In order to provide businesses with sufficient time to make alternative arrangements the ‘trade facilitation’ which allows for part removals will not be removed until 1 February 2010.