Approved Temporary Storage Facility
Due to the considerable rise in customs inspections and declarations roll-on roll-off (RoRo) traffic through UK ports, there will be delays in the delivery of goods while UK Customs processes the paperwork. 
ESTF will help us to avoid these delays. Businesses can setup their own external temporary storage facility. Customs declaration can be completed at ETSF.  
under the same controls and procedures; It moves all operations in-house, as opposed to distant port clearance sites. 
It can be one of the following : 
an external temporary storage facility 
an authorised consignee temporary storage facility 
Inland temporary storage facilities (external temporary storage facilities) will need to be inventory linked. 
Authorised Consignor/Consignee
Forms you need to fill: 
For Authorised consignor applications 
Application for transit and other simplifications (C1343) 
Consignor questionnaire (C1343a) 
For Authorised consignee applications 
Application for transit and other simplifications (C1343) 
Consignee questionnaire (C1343b) 
Applying for Transports Internationaux Routiers (TIR) status as an authorised consignee 
Application for transit and other simplifications (C1343) 
Consignee questionnaire (C1343c) 
The benefit of being an authorised consignor and authorised consignee status. 
As an authorised consignor or consignee; Instead of using a customs office, you can apply to HMRC to use your own space. One can start or end transit movements from your premises. 
As an authorised consignor, you can declare goods without presenting them at the customs office. 
At the consignor’s location, the authorised consignor can print the transportation accompanying document (TAD) and the items list, as necessary. 
As an authorised consignee, you will get permission to unload the goods. Authorised consignee must have an approved temporary storage facility to operate. 
Authorised consignee can send arrival notification message to relevant office. 

Common Transit Procedure
You can move goods under transit by air, rail, road and sea between the UK, EU and with Common transit Convention Countries. These are the European Free Trade Association (EFTA) countries (Switzerland, Liechtenstein, Norway and Iceland) and Turkey, North Macedonia and Serbia. 
This will help to reduce no of customs declarations on the route, and also under transit goods will be under duty suspense until they reach their final destination.
The TIR procedure is used for transit operations that begin, end or transit a third (non-EU) country. You’ll also have to declare such goods to NCTS for any part of the journey taking place within the UK and the EU. 
Community Goods
Goods obtained or produced in the customs territory of the Community EU. It also include non-community goods which are in free circulations(duties and VAT is paid).
Customs Special Procedure

Duty Deferment Account
Whenever you import products or release from an excise warehouse, you can delay paying Customs/excise Duty and import VAT. For that you need to apply for a Duty deferment account. This account will allow you to make a single monthly payment rather than paying for individual consignments.
Learn more about how to apply for duty deferment account click here
If your business is established in the UK, you can apply for a guarantee waiver to avoid the need of financial guarantee. Learn more by click here
CDS are automatically given a cash account to each trader to pay for declarations. Instead duty deferment accounts provide more flexibility, rather than paying for each transaction you can pay altogether in single monthly payment.
Payment methods available to traders are:
Cash accounts( FAS in CHIEF)
Duty deferment accounts
Immediate payments
Guarantee accounts
Individual guarantees

Free Circulation
By raising, customs entry and after paying duty or VAT non-community goods will turn into ‘community goods’. That means these goods are in free circulation. These goods will be treated the same as goods that have been produced, harvested or mined within the EU and permitted to transport freely within the EU.

Non-community Goods
Non-community goods are goods that come from a non-EU nation and enter the customs territory of the EU.

TAD consists of a barcode for consignment MRN and a List of items. 
Check when you should use the NCTS or when you cannot use, also what you need before you move goods. 
The TAD can be printed out at the customs office of departure or, if your printer can accommodate barcodes, at your own premises. TADs are authenticated by the system and do not need to be stamped by customs. 
TAD can be beneficial in case the goods are diverted or an incident happened during transit. 
How to use a transit accompanying document (TAD) to move goods 
Transport Internationaux Routiers (TIR)