UK adds remote ITSF codes to customs declaration system
HMRC has published guidance on codes for Data Element 5/23 of the Customs Declaration Service, enabling shippers and customs brokers to identify locations where goods may be examined at remote internal temporary storage facilities (ITSF(R)). The codes follow Appendix 16E standards and take effect immediately, affecting any operator submitting customs declarations in the UK's digital system.
Photo: Daniil Komov / PexelsRemote ITSF codes now mandatory in UK customs declarations
On 18 May 2026, HMRC published guidance on codes for Data Element 5/23 of the Customs Declaration Service, establishing how to identify remote internal temporary storage facilities (ITSF(R)) in customs submissions.
Internal Temporary Storage Facilities (ITSFs) are designated locations where goods in customs procedures can be held and examined. The new remote ITSF codes allow shippers, freight forwarders, and customs brokers to specify examination locations within the UK's digital Customs Declaration Service when goods enter or move through temporary storage.
The codes may be used in Data Element 5/23 to identify the location where goods may be examined for a remote internal temporary storage facility (ITSF(R)) (Appendix 16E).
These codes align with the Union Customs Code (UCC) framework and the UK's post-transition customs system. Operators using remote examination facilities—rather than those co-located with designated ports or airports—must now use the correct code in their declarations to ensure HMRC can route goods and inspections to the right location.
This change affects all businesses making declarations under the UK tariff regime: importers, exporters, customs agents, and freight forwarders. The codes are mandatory in any declaration submitted on or after the guidance publication date. Failure to use the correct ITSF(R) code may result in declaration errors, customs delays, or penalties under the Import Tariff and Duty rules.
Operators should cross-reference the complete list in Appendix 16E to identify their facility code. If your business uses a remote ITSF—such as an inland customs clearance warehouse or a bonded warehouse with remote examination capability—you must obtain and use the correct code in all subsequent CDS submissions.
What this means for shippers
If you import into or export from the UK via a remote internal temporary storage facility, update your customs declaration procedures immediately to use the correct ITSF(R) code from Appendix 16E. Brokers and freight forwarders must ensure all CDS submissions reflect accurate facility codes, starting now. Incorrect coding will delay clearance and trigger compliance risk. Review your current facility arrangements and obtain your code from HMRC's published list without delay.
