HMRC has published a set of codes that traders and customs agents must use in Data Element 5/23 of the Customs Declaration Service to identify where goods may be examined at external temporary storage facilities. These codes, detailed in Appendix 16F, enable the specification of examination locations for goods held in external storage before customs clearance. Users should refer to the updated guidance to ensure accurate declaration submissions using the correct ETSF location identifiers.
Source: HMRC (GOV.UK) – Read the original