UK customs codes for external temporary storage facilities
HMRC has published guidance on codes for Data Element 5/23 of the Customs Declaration Service, specifying how to identify external temporary storage facility (ETSF) locations where goods may be examined. This technical update affects shippers and freight forwarders filing customs declarations in the UK, requiring correct facility codes in their CDS submissions.
Photo: Huu Huynh / PexelsHMRC updates external temporary storage facility codes
HM Revenue & Customs (HMRC) has released guidance on codes for Data Element 5/23 of the Customs Declaration Service (CDS), establishing how to properly identify external temporary storage facilities (ETSFs) in customs declarations.
Data Element 5/23 is used to specify the location where goods may be examined at an external temporary storage facility. ETSFs are designated locations where imported goods can be held temporarily under customs control before clearance or further movement.
The guidance provides the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF), as referenced in Appendix 16F of HMRC's technical specifications.
Who this affects
This guidance applies to anyone filing customs declarations with HMRC:
- Freight forwarders handling imports and exports through UK ports and airports
- E-commerce merchants importing goods into the UK
- Customs brokers and logistics providers preparing CDS submissions
- Exporters using UK ETSF locations for temporary storage
Correct classification of storage facility locations is essential for compliance with UK customs requirements and for processing declarations efficiently through the CDS system.
Implementation details
The full list of valid facility codes is published in Appendix 16F and should be referenced when completing Data Element 5/23 in your customs declaration. Using the correct code ensures:
- Declarations are processed without delay
- HMRC can accurately identify where goods are held for examination
- Your declaration data matches official facility records
Shippers and declaration filers should ensure their systems and procedures reference the current version of the facility codes, particularly if submitting declarations to multiple UK locations or using multiple temporary storage sites.
What this means for shippers
Accurate customs documentation is a cornerstone of efficient cross-border trade. Using the correct ETSF codes in your CDS submissions prevents rejections and clearance delays. For detailed guidance on preparing compliant customs declarations and calculating landed costs accurately, visit /hs-codes to ensure all your declaration data elements are correct.
