Temporary storage is the situation of non-European Union goods temporarily stored under customs supervision. The goods are in temporary storage from the moment you present them to customs until you:
- place them under a customs procedure (for example, release for free circulation)
- re-export them
- destroy them.
A temporary storage facility:
- is a customs approved place inside or outside the port or airport
- is where non-Union goods are placed in storage for up to 90 days
- must be authorised by Revenue as a temporary storage facility.
For more information about temporary storage, please see further guidance.
How to apply for an authorisation
You should make your application for temporary storage electronically using the Customs Decision System (CDS).
If you need further information you should contact the Authorisations and Reliefs Unit.