Section 63: Temporary storage of goods

1 Except where goods are immediately placed under a customs procedure for which a customs declaration has been accepted, or have been admitted into a free zone, non-preferential goods and services shall be deemed to have been placed under temporary storage.

2 Where goods are not declared for a customs procedure, the following non-preferential goods and services shall be deemed to be declared for temporary storage of goods procedure -
a goods brought into the customs territory; and
b goods for which the external transit procedure has ended.

3 A cargo document may constitute a declaration for the temporary storage procedure.

4 The Service may require the holder of the goods to provide a guarantee ensuring payment of the amount of duties, excise Customs duties, other Customs duties and fees or charges which may be incurred.

5 Unless extended by the Service for good cause, 28 days is the allowable period for temporary storage.

6 If for any reason goods cannot be placed or continue to be maintained under the temporary storage procedure, the Service shall promptly take all necessary measures to place the goods under an appropriate customs procedure.

7 Goods under the temporary storage procedure shall be stored only in places authorised by the Service for temporary storage.

8 Goods under the temporary storage procedure shall be subject only, to such handling as is designed to ensure their preservation in an unaltered state without modifying the appearance or characteristics of the goods.