How many days can I keep goods in temporary storage in the UK?

Up to 90 days from arrival (the physical arrival of the goods at a TSF in a port or air cargo terminal). During this period you pay neither duty nor import VAT — payment is due only after submitting an import declaration (IM-A or a special procedure). After 90 days with no action HMRC treats the goods as 'goods presumed abandoned' — they may be destroyed, sold at an HMRC auction, or returned to the country of dispatch at the importer's cost. Basis: HMRC Notice 199A and UCC art. 149.

Who can run a TSF in the UK?

Only an authorised operator with TSF authorisation from HMRC. In practice these are port operators (DP World Southampton/London Gateway, Hutchison Ports — Felixstowe/Harwich, Forth Ports — Tilbury/Grangemouth), cargo airport operators (Heathrow, Stansted, East Midlands, Manchester) and certain inland terminals with a connection to a port. The importer does not run a TSF — they use a facility operated by the port/terminal. Basis: UCC art. 148, HMRC Notice 199A section 3.

How does a TSF differ from a customs warehouse?

TSF = short holding (max 90 days) with no authorisation required on the importer's side, typically at the port. Customs warehouse = long-term storage (unlimited time) with CWP authorisation on the importer's or warehouse keeper's side, with the ability to handle goods (CW 'usual forms of handling'). A TSF is for waiting on an import decision; a customs warehouse is for financial strategy (duty deferral, re-export without duty, consolidation). Detailed comparison: our articles 'Customs Warehouse UK — benefits' and 'Temporary storage or customs warehouse'.

Can I sort or repack goods during temporary storage?

No — a TSF prohibits any handling of the goods. Only the following is permitted: storage, inspection under Border Force supervision, sampling by HMRC, repairs preserving the goods (e.g. refrigeration of frozen products). Any repackaging, sorting or labelling requires moving the goods to a customs warehouse (CW) with authorised 'usual forms of handling'. Basis: UCC art. 147(2), Notice 199A section 5.

Does a UK TSF cost money?

Yes — the port operator charges a storage fee (demurrage) typically on a schedule: the first 3–5 days free (free time), then £15–£80/day per 20' container depending on the port and type of goods. Plus a handling fee for each movement (receipt, release, VGM). In 2026 DP World Southampton rates for a standard container: 4 days free time, then £35/day for the first week, £55/day thereafter. That is why 90 days is the legal ceiling — economically, most importers complete clearance within 5–15 days.

Can I send goods from a TSF to a customs warehouse without paying duty?

Yes. Moving goods TSF → customs warehouse (procedure 71) is a typical route when you know you need longer-term storage. You do it via an IM-D declaration to the customs warehouse — the goods formally leave the TSF but do not enter free circulation (no duty and no VAT). Bridge requirement: the importer of record must hold CW authorisation and a deferment account (or guarantee) for potential duty. Basis: UCC art. 240, CCIP art. 179.

When does temporary storage make sense?

Four typical situations: (1) the importer is waiting for documents (proforma → final invoice, test report, CE/UKCA certificate), (2) HS classification is uncertain and BTI (Binding Tariff Information) is needed before clearance, (3) setting up a special procedure (IPR, end-use) requires HMRC authorisation before the goods enter free circulation, (4) cash flow — the importer does not want to pay duty and VAT 'now' and is seeking financing or waiting for a customer order. For scenarios longer than 90 days, move to a customs warehouse.

What happens if I exceed 90 days in a TSF?

HMRC issues a notice of presumed abandonment (Notice 199A section 7). You have 14 days to respond — declaring an import procedure, moving to CW, returning the goods to the sender, or destruction under supervision. No response = the goods go to an HMRC auction or to destruction. Storage and handling fees for the full period are charged to the importer. In practice, EasyClearance most often intervenes between day 60 and 75, when a client has forgotten the deadline.

Temporary Storage UK — TSF, 90 days, when to use it

Temporary Storage (TS) in the UK is the formal status of goods from the moment they enter UK customs territory until they are placed under a final customs procedure — for a maximum of 90 days. During this period the goods physically sit in a Temporary Storage Facility (TSF) run by an authorised operator (port, air cargo terminal), the importer pays neither duty nor VAT, but also cannot deal with the goods — no sale, no processing, no repackaging. Legal basis: HMRC Notice 199A (Temporary Storage), UCC art. 144–152 (Regulation 952/2013, retained in UK law), operational implementation: gov.uk/guidance/temporary-storage.

In brief

90-day maximum from arrival — no duty or VAT payment. After 90 days = presumed abandoned.
Who runs a TSF: authorised port operator (DP World, Hutchison Ports, Forth Ports), cargo airport operator, some inland terminals. The importer does NOT run a TSF.
Prohibited: sorting, repackaging, labelling, processing. Permitted: inspection, sampling, repairs preserving the goods.
TSF ≠ customs warehouse. TSF = short, in port, no importer authorisation. CW = long, any location, CWP authorisation held by importer/warehouse keeper.
Storage fee: 3–5 days free time, then £15–£80/day per 20' container depending on port. Economically → clearance in 5–15 days, not 90.
When it makes sense: waiting for documents, uncertain HS classification, setting up a special procedure (IPR, end-use), cash flow bridge.

This article is part of the "Storage and deferral procedures" cluster. For a fuller picture see the pillar Customs value in the UK — Method 1–6 (valuation is independent of whether goods pass through a TSF or go straight to free circulation), and for long-term storage: Customs warehouse UK — benefits (CW, sister article) and the direct comparison Temporary storage or customs warehouse — which procedure to choose.

What exactly is a Temporary Storage Facility (TSF)

When a container from Shanghai arrives at Felixstowe, or an airfreight pallet lands at Heathrow Terminal 4 cargo, the goods are not yet "in the UK" in a customs sense. They are in a "presented to customs" state — declared at the border, but before being placed under a procedure. In this limbo you need a physical place and a formal status so HMRC knows the goods exist, are under supervision, and are awaiting a decision. That place is a Temporary Storage Facility.

A TSF is a physical location authorised by HMRC — warehouse, storage yard, container yard, cargo hangar — where an operator (typically a port or air cargo terminal) receives goods in temporary storage status and records them in their Inventory Linking System (ILS) or CCS-UK (Community Customs System). Every container, every pallet, every consignment has its own unique consignment reference (UCR) linking the physical goods to the HMRC record.

Legal status of goods in a TSF

Goods in a TSF are non-Union goods (since Brexit — non-UK goods) — formally they have not entered free circulation in the UK. Consequences:

No duty or import VAT — until you submit an import declaration (IM-A, IM-D or a special procedure).
No right to sell — you cannot sell the goods to a UK customer while they sit in a TSF (unless you sell them as "goods in transit", in which case the sale is formally outside UK VAT).
Full customs supervision — Border Force and HMRC may physically inspect, take samples or x-ray scan at any moment.
Obligation to settle within 90 days — after that the goods lose status and become "presumed abandoned".

The 90-day ceiling — what it really means

The 90 days run from arrival — the physical receipt of the goods into the TSF and their recording in the Inventory Linking System. They are not counted from the date of sailing from China or the invoice date. The clock starts at the UK destination port.

In practice almost no one sits in a TSF for 90 days — because the storage fee (demurrage) after free time (usually 3–5 days at ports, 24–48 hours at cargo airports) rises exponentially. Example 2026 rates:

DP World Southampton — 20' container: 4 days free time, week 1 = £35/day, weeks 2–4 = £55/day, week 5+ = £85/day.
Hutchison Ports Felixstowe — 40' container: 5 days free time, days 6–10 = £45/day, days 11–30 = £70/day, day 31+ = £110/day.
Heathrow cargo — airfreight pallets: 24h free time, then £0.45/kg/day (for a 500 kg pallet = £225/day).

So 90 days sitting at Felixstowe on a 40' container = around £6,500–£8,000 of storage fee alone, before you even pay duty and VAT. The 90-day ceiling is a legal limit, not an economic one. If you can see the matter dragging beyond 15–20 days, it is time to plan a move to a customs warehouse.

What happens after 90 days with no action

HMRC treats the goods as goods presumed abandoned (Notice 199A section 7). The TSF operator sends a formal notification (notice of abandonment), the importer has 14 days for one of four responses:

Import declaration — declare the goods to free circulation (IM-A) and pay duty + VAT + storage fee.
Move to a customs warehouse — IM-D to CW with CWP authorisation.
Re-export — send the goods back to the country of dispatch or to a third country (EX-A declaration).
Destruction under HMRC supervision — destroying the goods under customs supervision at the importer's cost.

No response = HMRC sells the goods at a disposal of seized goods auction or destroys them. The importer is left with a debt for storage/handling fees and, for certain categories (e.g. tobacco, alcohol), may face criminal liability for abandonment.

Who can run a TSF — the authorised operator

Running a TSF requires HMRC authorisation under UCC art. 148. In practice the UK market splits TSF operators into three groups:

Port operators

DP World — London Gateway, Southampton. Deep-sea container terminals.
Hutchison Ports — Felixstowe (the UK's largest container port), Harwich, Thamesport, Greenock.
Forth Ports — Tilbury, Grangemouth, Leith, Dundee. A mix of container + ro-ro + bulk.
Associated British Ports (ABP) — Immingham, Hull, Newport, Southampton.
PD Ports — Teesport, Hartlepool.

The EasyClearance Team advises clients using TSFs across all five groups — the choice of port depends on the shipping route and the client's UK warehouse location (Felixstowe for the Midlands/East, Southampton for the South, Immingham for Yorkshire/Lincolnshire).

Cargo airport operators

Heathrow (the UK's largest cargo airport), Stansted, East Midlands (DHL hub), Manchester, Edinburgh, Glasgow. For airfreight, free time is shorter (24–48h) and rates are charged per kg/day — which is why airfreight almost always leaves the TSF within a day or two.

Inland terminals (ICD)

Some inland container depots hold TSF authorisation via a connection to a parent port (e.g. London Thamesside terminal, Birmingham Eurohub, DIT Doncaster). The goods move from the port under transit procedure (T1) and the "arrival" is formally recorded in the inland TSF. Benefit: the importer avoids demurrage at the port, at the cost of an extra logistics step.

When a TSF makes sense — four scenarios

A TSF is not an end in itself — it is a buffer between the arrival of the goods and a decision. In EasyClearance practice we see four situations in which a client consciously uses temporary storage instead of running a standard clearance straight away.

Scenario 1 — waiting for documents

The most common reason. A proforma invoice instead of the final one, a missing test report required for a health certificate, a missing UKCA/CE declaration, a missing phytosanitary certificate for plant-origin food, a missing packing list with accurate net/gross weights. Without complete documentation the import declaration will not go through or will be held by Border Force. A TSF gives 3–10 days to finish the paperwork before storage fees become painful.

Scenario 2 — uncertain HS classification

If you are unsure of the HS code (e.g. an innovative product, a composite item, a new textile category, electronics with many components), you can use a TSF as a buffer to submit a BTI (Binding Tariff Information) application. The snag: BTI is usually issued within 120 days — you will not fit inside the 90-day TSF ceiling. The practical combination: TSF → move to CW → wait for BTI in the customs warehouse → clearance after BTI. Details: our article HS code — how to find and verify.

Scenario 3 — setting up a special procedure

You want to place goods under Inward Processing Relief (IPR) or end-use, but HMRC authorisation is not yet in hand. A TSF buys time to finish authorisation (standard authorisation by declaration can be filed per-consignment, full authorisation takes 30–120 days). Once authorisation is issued you submit an IM-A with an IPR/end-use procedure code directly from the TSF.

Scenario 4 — cash flow bridge

The importer does not want, or cannot afford, to pay duty and VAT "now" — they are waiting for a UK customer order, a loan, or a refund from a previous consignment. A TSF buys time, but at demurrage rates of £35–£110/day it is expensive credit. The alternative: move to a customs warehouse (no time limit, lower storage fees typically £2–£8/day/m²) or Postponed VAT Accounting (PVA) (defer VAT without a TSF).

Real-life case — when a TSF saved the importer

An EC client was importing 3×40' containers of sports equipment from Vietnam to Felixstowe. Two days before arrival HMRC updated the UK Tariff and added a new measure: 21% antidumping duty on an HS class covering part of the goods. Without a TSF the client would have declared the import straight away and paid £28,000 of antidumping. With a TSF: an 8-day buffer, during which EC filed a BTI request and established that 2 of the 3 containers fell within a narrower HS sub-heading with no antidumping. Saving: £19,000. Storage fee for 8 days × 3 containers = £840. ROI: 22×.

TSF vs customs warehouse — when to choose what

The most common question clients bring to EasyClearance: "Should I go with a TSF or a customs warehouse?" The answer depends on the time horizon and the need to handle the goods.

Criterion	TSF (Temporary Storage)	Customs Warehouse (CW)
Time limit	Max 90 days	No limit
Importer authorisation	Not required	Required (CWP) or use a public warehouse
Location	Port / airport / inland ICD	Any — authorised location
Goods handling	Prohibited	Permitted (usual forms of handling)
Duty and VAT	Deferred until declaration	Deferred; re-export without duty
Storage fee	£15–£110/day per container	£2–£8/day per m² (much cheaper)
Typical case	5–15 day buffer for a decision	Long-term storage, re-export, consolidation

EasyClearance rule of thumb: up to 10 days → TSF, 10–30 days → consider moving to CW, 30+ days → CW for sure. Full decision guide with a cost calculator: Temporary storage or customs warehouse — which procedure to choose.

Operational practice — what a TSF looks like at Felixstowe and DP World

What happens step by step when your Shenzhen container arrives at a UK port:

Arrival notification — the carrier/shipping line files the Safety & Security declaration (ENS) and the Arrival notification in CCS-UK at least 24h before the ship reaches the port. The goods are still on the vessel.
Physical discharge — the container comes off the ship and moves to the port stack. The moment of physical discharge + presentation to customs = the moment from which the 90-day TSF clock runs.
UCR assignment — the TSF operator assigns a unique consignment reference, links the goods to the ENS and transmits them to HMRC via Inventory Linking Ports.
Import declaration — the importer (or their customs agent) files in CDS an import declaration with procedure 40 00 (free circulation), 71 00 (customs warehouse), 51 00 (IPR), 40 10 (end-use) or 31 00 (re-export).
Risk engine + possible inspection — the HMRC risk engine decides green/amber/red channel. Red = physical Border Force inspection, amber = documentation, green = automatic release.
Payment / PVA / deferment — duty and VAT paid from a cash account, deferment account, or VAT posted on PVA. Once settled, HMRC sends a release notification to the TSF.
Physical collection — the client (haulier) collects the container from the port. The moment of collection = the end of the TSF. Storage fees are calculated up to that moment.

Related border procedures

A TSF interacts with other border procedures — worth knowing the context:

C21i Notification of Presentation — presenting goods to a TSF via EIDR (Entry in Declarant's Records).
Simplified Frontier Declaration (SFD) — a simplified border declaration completed by an FSD (Final Supplementary Declaration).
Final Supplementary Declaration (FSD) — completion of data after an initial clearance.

FAQ — temporary storage UK

Are goods in a TSF insured?

The port operator has standard liability for physical damage (under the operator tariff — typically a £2–£10/kg limit), but does not insure customs value or delay risk. Cargo insurance (marine/inland transit insurance) should cover the TSF period — check your policy and terms.

Can I change carrier/customs agent during a TSF?

Yes. Changing the importer of record requires a new declaration confirming the transfer chain. Changing the customs agent (direct/indirect representative) — a new authorisation from the importer is enough. In practice, clients often switch from the default shipping-line agent to a dedicated agent (EC) after arrival, to keep full control of classification and valuation.

Does a TSF cover T1/T2 transit?

No — T1/T2 is the transit procedure (goods in transit). Goods under T1 travel with a customs guarantee between offices but are not in a TSF. Once they reach the office of destination, transit ends and the goods may enter a TSF (if not being declared to import immediately). Details: T1/T2 Declarations.

Are TSF goods subject to sanctions/embargoes?

Yes — if goods originate in a sanctioned country (e.g. Russia, Belarus, Iran, North Korea), Border Force may detain them in the TSF or order destruction. TSF status does not protect against sanctions — it only protects against immediate duty payment.

How many days does an average container actually spend in a UK TSF?

Data from UK ports (Hutchison, DP World, 2025–2026): median ~4 days, p90 ~10 days, p99 ~45 days. Only ~0.3% of containers exceed 60 days. In other words, the 90-day ceiling is a tailing case, not the norm.

Your container going into a TSF? EasyClearance handles the rest

We advise clients across DP World ports (Southampton, London Gateway), Hutchison (Felixstowe) and Forth Ports (Tilbury, Grangemouth). We plan the TSF → import / CW / re-export route with an eye on duty, VAT and storage fee. Average TSF exit time for EC clients: 3–6 days vs 10–15 days in a default-agent setup.

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What next — related articles

Disclaimer: This article is for information only and does not constitute legal advice, tax advice or a binding HMRC interpretation. TSF conditions, storage fee rates and procedures differ between ports/terminals — before any decision verify the operator's current tariff and HMRC Notice 199A. For TSF or customs warehouse authorisation, apply to HMRC on the dedicated forms.

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Temporary Storage in the UK — what a Temporary Storage Facility is and when it makes sense