Temporary storage facility operator

The United Kingdom (UK) is no longer a member of the European Union (EU). From 01 January 2021, Irish businesses have to comply with customs obligations when moving goods to, from or through Great Britain (GB).

A Trade and Cooperation Agreement between the EU and the UK has been agreed and was provisionally implemented from 01 January 2021. Following consent by the European Parliament, the Agreement entered into force on 01 May 2021.


The roles and responsibilities for temporary storage facility operators outlined in this section apply to trade in goods with GB only. They do not apply to trade with Northern Ireland (NI).

As an authorised temporary storage facility operator, you have to make declarations for non-European Union goods entering and leaving your premises.

New business requirements under AIS have impacted on the temporary storage procedure. Since 23 November 2020, the following declarations must be submitted electronically using the Automated Import System (AIS):

  • Presentation Notification (PN)
  • Temporary Storage Declaration (TSD)
  • customs import declaration.