The purpose of the Prakas is to establish, in accordance with article 43 of the Law on Customs, customs temporary storage of imported and exported goods under customs supervision in approved premises pending completion of customs formalities. The Customs Temporary Storages Facilities (CTSF) include customs warehouses and customs clearance areas under the management and control of customs authority. The Prakas include eleven articles on, among others, the conditions to place goods in CTSF, the procedure to place goods in CTSF and the operations allowed in CTSF.