From 1st September 2025, HMRC will begin enforcing stricter penalties on goods that are not fully declared after the 90-day Temporary Storage limit. These enhanced controls are intended to address rising levels of non-compliance and ensure better oversight of goods held in customs-approved facilities.

This article is intended to help you understand these new management controls, how they may affect your business, and what steps you can take to prepare.

What Is Temporary Storage?

Temporary Storage is a period of up to 90 days during which goods arriving in the UK from non-EU countries can be held at an approved facility – such as a bonded warehouse - before a full customs declaration is made and VAT and duties are paid.

Before the 90-day limit is reached, goods must either:

Be declared to a customs procedure (e.g. import)
Be re-exported
Be moved into another authorised customs arrangement.

For more detail, please visit:
👉 How to Put Goods into a Temporary Storage Facility

Key Regulatory Changes and What They Mean to You

If goods are not declared within the time frame, HMRC may apply civil penalties or C18 assessments, depending on the circumstances and level of compliance. This can result in shipment delays and, in some cases, further checks or investigations by HMRC.

We have been advised that HMRC will start reaching out to relevant parties ahead of the changes. Warning letters may be issued to consignees, TS operators, or importer-nominated agents if no action has been taken.

You can read the full update via HMRC’s guidance page:
👉 National Clearance Hub (NCH) Guidance
👉 The Customs (Miscellaneous Amendments) Regulations 2025

How to Prepare and Stay Compliant

1. Review your inventory: Identify any consignments currently held in Temporary Storage, especially those approaching the 90-day limit.
2. Act promptly: Work with your customs agent to declare goods or arrange their movement before exceeding the 90-day limit.
3. Take responsibility: Ensure you or your agents respond promptly to any HMRC requests for documents to avoid penalties.
4. Contact HMRC if needed: For further support, you can reach the NCH MICS team at [email protected].

How GP Logistics & GPL Customs Can Help

At GP Logistics and GPL Customs, our mission is to keep your supply chain compliant and efficient. Here's how we support you through these changes:

1. Customs Declarations: Our team ensures all goods are cleared accurately and within the legal timeframe.
2. Compliance Guidance: We keep your business up-to-date on all relevant customs regulations.
3. Direct Liaison with HMRC: We work closely with HMRC to address any compliance issues on your behalf.