etsf and ITSF
What Are Temporary Storage Facilities (TSF’s)?
Temporary Storage Facilities (TSFs) are customs-approved locations where imported goods can be stored before being assigned a customs procedure. These facilities help businesses manage imports efficiently while deferring the payment of duties and taxes.
In the UK, there are two main types of TSFs:
Internal Temporary Storage Facility (ITSF) You can only apply if you are involved in the movement of goods from outside the EU (non-union).
External Temporary Storage Facility (ETSF)
There is also a time limit set on ETSF, where goods can only be held in temporary storage for a maximum of 90-days.
Types of temporary storage facilities (TSF)
External Temporary Storage Facility
etsf
- An ETSF is a privately operated facility located away from a port or airport. It allows businesses to move goods inland from the border before customs clearance.
- Key Features:
- Operated by logistics providers, importers, or freight forwarders.
- Reduces congestion at ports and airports.
- Requires specific authorisation from HMRC.
- Must use an approved inventory system linked to UK customs (CDS).
Who uses ETSF
ETSF USERS
- Freight forwarders handling multiple clients’ imports.
- Businesses with frequent imports wanting faster customs clearance inland.
internal temporary storage facility
ITSF
- An ITSF is a customs-approved facility located within a port or airport where goods are held before clearance.
- Key Features:
- Typically operated by port or airport authorities.
- Goods can be moved to ETSFs or customs warehouses if needed.
- Controlled via port community systems for efficient processing.
who uses itsf
ITSF users
- Importers with goods arriving via sea or air.
- Freight operators requiring quick transfers to inland locations.
Benefits of ETSFs & ITSFs
- Faster Customs Processing – Goods don’t need immediate clearance at the border.
- Cash Flow Efficiency – Defers duty/VAT payments until goods are cleared.
- Better Logistics Control – Businesses can store and distribute goods strategically.
- Secure & Compliant – Facilities must meet strict customs security standards
how vartan can help you
Get Expert Help with ETSF & ITSF Compliance.
Setting up and operating an ETSF or ITSF requires specialist knowledge of customs regulations. Contact us today for guidance on securing authorisation, ensuring compliance, and optimising your storage operations. We will also audit your site to confirm it meets the security requirements imposed by Border Force, and that Health & Safety standards are at the required level.
Our experienced consultants will be on hand to guide you through every step of the application process.