Kanns Logistics operates an External Temporary Storage Facility (ETSF): an authorised temporary storage facility away from the port or airport. Goods can move straight to us from the frontier and be held for up to 90 days before the full customs declaration is made, so import duty and VAT are not paid until the goods are declared.
Why use our ETSF?
- Clear the port quickly. Move goods inland instead of waiting at a congested port or airport.
- Delay the full declaration. Make the customs declaration, and pay import duty and VAT, up to 90 days later.
- Decide what happens next. Release goods for free circulation, place them in our bonded warehouse, re-export them or move them under transit.
- Time to get it right. Sort commodity codes, licences and documents before you declare.
How it works
Goods arrive
Your goods arrive at a UK port or airport. We arrange the move to our ETSF through the port’s inventory system or under NCTS transit.
Held in temporary storage
Goods are recorded on arrival and kept intact under customs supervision, with only the handling needed to preserve them.
You choose the next step
Within 90 days you decide: release for free circulation, bonded storage, re-export or another customs procedure.
Declared and released
We submit the declaration, account for the duty and VAT due and dispatch your goods.
ETSF or bonded warehouse?
ETSF temporary storage
A short-term status for goods that have arrived but have not yet been declared to a customs procedure.
- Up to 90 days
- Goods stay in the same condition
- Ideal straight after arrival
Bonded warehouse
A customs procedure for longer-term storage with import duty and VAT suspended after the goods are declared.
- Storage terms agreed with you
- Labelling, repacking and kitting
- Partial releases as you sell
Because we offer both, goods can move from our ETSF into bond without leaving the building.
ETSF questions
An External Temporary Storage Facility is a temporary storage facility away from the frontier, such as a port, airport or rail terminal. Goods can move there under customs control before a customs declaration is made.
Up to 90 days. Before the end of that period, goods must be declared to a customs procedure, such as release for free circulation or bonded warehousing, or re-exported.
When the goods are declared to a procedure that makes duty and VAT payable, such as release for free circulation. While they stay in temporary storage, the full declaration and payment can wait.
Only handling that keeps the goods in the same condition, without changing their appearance or technical characteristics, is allowed. If you need labelling or repacking, we can move the goods into our bonded warehouse.
Through the port or airport’s inventory system (CSP) or under an NCTS transit movement. We arrange the paperwork and the transport.
Source: HMRC, How to put goods into a temporary storage facility.