TSAD24050 - Approved depositories: facilities for the clearance of unaccompanied personal effects: introduction

Shipments of unaccompanied personal effects which may include private motor vehicles, caravans, boats, etc, imported from outside the EU are subject to Customs control. Goods which do not qualify for Transfer of Residence relief (see C1-4 Section 11 (Word 41kb) for information on Relief from Charges) should be assessed for the appropriate duties and taxes.

Presentation of third country consignments

If an agent is handling the clearance, then a Customs Declaration, completed and signed by the owner of the goods, is required together with a list of the goods such as a packing list. The Customs Declaration Forms can be obtained from the Helpline by telephoning 0845 010 9000 between 8.00 am and 8.00 pm, Monday to Friday. Alternatively forms may be obtained from the HMRC website.

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Removal of consignments of personal and household effects from the port of importation to an approved depository

The term Approved Depository refers to premises authorised by HM Revenue and Customs for the purpose of storage, examination and clearance of unaccompanied personal effects imported from outside the EU. (Please see TSAD24200 for details of the authorisation procedure).

When an agent requests removal of unaccompanied personal effects inland for examination and clearance, this can only take place at a Customs Approved Depository. Removal to an Approved Depository can only be allowed subject to the following conditions being met:

1. Consignments must consist of only personal and household effects and are not to include any commercial or restricted goods. Such goods must be cleared at the port of importation.
2. Commercial evidence of loading of the container is to be produced and the officer dealing with the import is to satisfy himself that all consignments in the container are covered by the necessary documents.
3. A list of contents (ie a packing list) and a Customs Declaration is to be produced for each consignment. Removal is not to be allowed for any consignment for which neither a packing list nor Customs Declaration is produced.
4. Agents/Importers must send a copy of the completed Customs Declaration and packing list to the local customs office for the approved depository.

1. The container is to be checked for security and sealed by an approved seal. No other type of trader's seal is to be accepted unless it has been submitted for examination and authority to use it has been given by HMRC. Whenever containers are removed under official seals, the removal documents are to be endorsed with the reason for the use of official seals and the local officer notified urgently by telephone or fax.
2. The goods must be entered to the Community transit procedure before they can be removed from the port of importation. See the Transit Manual and the UK Supplement to the Transit Manual (web).
3. All documents relating to the consignments in the groupage load are to be sent to the Customs officer for the depository and need not be delayed until the actual removal of the effects. The person in charge of the depository is responsible for notifying the local office of the arrival of the container.
4. All selections for examination or for clearance without examination are to be made by the officer for the depository.