The term also applies to the special customs approved premises or facilities that are used to store such goods - whether situated inside or outside the approved area of a sea or airport - during the time that the goods have the status of ‘goods in temporary storage'.
Goods in Temporary Storage are under customs supervision and may be controlled. They must only be subject to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics. Customs keep the goods under supervision for as long as is necessary to determine their customs status and the goods cannot be removed without the permission of the customs authorities.
The holder of goods under customs supervision may at any time, however, with the permission of the customs authorities, examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.
Non-Union goods in temporary storage must be placed under a customs procedure or re-exported within 90 days.