TSAD13010 - Arrival of goods at the temporary storage premises (including an ICD/IRD): information to be recorded immediately on arrival
Information about consignments of goods entering a temporary storage premises must be recorded immediately in the operator's stock accounts records.
This is a requirement of Customs Traders (Accounts and Records) Regulations 1995, Regulation 8, which states:
Regulation 8 Where a customs trader is required by or under these Regulations to keep a record, he shall do so at the time when any information that is by virtue of these Regulations to be recorded is first known to him or as soon as possible thereafter.
