How does pre-lodgement work?

Pre-lodgement works by ensuring that the export and import paperwork are BOTH completed before the vehicle checks in at the port of departure (unless it is a transit movement). This is very different from the temporary storage model where containers can be shipped and even landed before they are customs cleared.

Can a pre-lodged customs declaration be considered a temporary storage declaration?

However, under IA 192, a pre-lodged customs declaration may be considered as a Temporary Storage Declaration. Note that this does not remove the obligation to make a Temporary Storage Declaration but satisfies the requirement. Temporary Storage is ended when the goods are placed under a customs procedure or re-exported (UCC 149).

Is pre-lodgement possible?

Optionally, pre-lodgement is possible. For through transit documents with ‘office of destination’ in the UK: the pre-lodgement model. Attention! No GMR upon arrival at the Dutch terminal means automatic processing according to the temporary storage model (changes no longer possible). For import to the UK: the temporary storage model.

How do I operate a temporary storage facility?

Check guidance on how to apply to operate a temporary storage facility. Traders will be required to submit a customs declaration in advance of goods boarding on the EU side. In this model, the carrier (ferry, train or plane operator) will be required to make sure a declaration has been pre-lodged before the goods board at the EU point of departure.

What is the pre-lodgement model?

For accompanied traffic to the UK: the pre-lodgement model. For through transit documents (accompanied and unaccompanied) with ‘office of destination’ in the UK: the pre-lodgement model. For unaccompanied traffic to the UK: the temporary storage model. Optionally pre-lodgement is available.

How can a carrier manage pre-lodgement shipments?

Write to carriers reminding them of their responsibilities under the pre-lodgement model. Provide processes and infrastructure to facilitate the control of goods at the frontier location (for example, a positive message from HMRC-approved IT systems), so the approval holder knows the goods are cleared.