Temporary admission (TA) is useful if you temporarily import goods such as samples, professional equipment or items for auction, exhibition or demonstration into theUK. As long as you do not alter the goods while they’re within theEU, usingTAshould mean you will not have to pay duty or import VAT.
Eligibility forTArelief is based on the type of goods concerned and their use before they’re re-exported. Conditions on ownership may also apply. You cannot useTAto import goods to process or repair them. Relief for this may be available underInward Processing (IP).
AnATAcarnetmay also be used to claim relief underTAfor goods temporarily imported from specific countries. Using anATAcarnet replaces the normal customs documents that would otherwise be needed on import and re-export.
TAis used across theEU. In theUKthe responsible authority isHMRC.
Goods eligible forTA
If your goods do not fall into any of the categories inNotice 3001, you may still be able to claim partial relief subject to certain conditions, as long as they’re still intended to be used and re-exported outside theEU.
Most types of goods can be imported underTAand used for up to 2 years, although there are more restricted periods for:
- replacement means of production
- goods for approval
- goods subject to acceptance tests
You must be authorised to claim relief underTAand your application must be made in theEUcountry where the goods are first used. Check which authorisation methodmost closely suits your business needs.
In most cases, you’ll need to give a guarantee when usingTAthat’s equal to the duty and import VAT due on importation. If you meet certain conditions, you can reclaim this once the goods have been re-exported. If you apply for partial relief, a proportion of the customs duties due will be deducted from the guarantee taken for each month the goods remain in theEU.
If you’re temporarily importing goods from the special territories of theEU–that is, those inside theEUfor customs duty purposes but not for VAT – you may still be able to useTA.
The special territories are:
- Aland islands
- Guadeloupe
- Martinique
- Canary Islands
- Mount Athos (Agion Poros)
- Channel Islands
- Reunion
- French Guiana
Authorisation forTA
You must haveTAauthorised in theEUcountry where the goods are first used. If this is theUK, in many cases,the application for authorisation can be made at the time of importation.
Thereare various methods of authorisation, each with specific requirements.
To find the best type of authorisation for you, you need to consider whether:
- partial or total relief applies
- you intend to import goods regularly
- you intend touse the goodsin theUKand then in otherEUmember states
Third parties
Shipping agents or freight forwarders can enter goods intoTAon your behalf, but you must give them clear written instructions on how to proceed. They can use one of the following:
- direct representation – where the goods are entered intoTAon your behalf and you remain liable for anyimport dutiesthat may become due if mistakes are made
- indirect representation – where the agent or forwarder makes the entry in their name and you’re both liable for any duty if mistakes are made
Retrospective authorisation
In exceptional circ*mstances, you may be able to apply forTAauthorisation after goods have been imported. You’ll have to prove there are ‘exceptional’ circ*mstances – a general mistake is not accepted.
Each case is considered individually and you have to prove the goods are eligible forTA.
Select suitable authorisation forTA
There are several types of authorisation forTA. You should find out which is the most suitable option for you and forthe type of goods you’re importing.
ReadNotice 3001for more information on the types of authorisation.
Authorisation by Declaration
With an Authorisation by Declaration, each entry is a separate application for authorisation. If you’re importing regularly or import a variety of different goods for different uses, you may prefer to apply for full authorisation.
Authorisation by Declaration involving more than one member state
Authorisation by Declaration involving more than one member state is a simplified authorisation extended to cover goods you’ll use in theUKbefore using them for the same purpose in otherEUcountries. You can also include other users within theEUwho’ll use the goods on your behalf.
Full authorisation
Full authorisation can be used if you regularly import goods underTAwhere all entries toTAand all uses underTAare carried out within theUK. It must be applied for and approved before goods are imported usingform SP5.
You can use full authorisation to cover a number of import transactions simultaneously or over a given period under one or moreTAreliefs.
This can reduce paperwork and security management and allows you to apply for certain simplifications – for exampleCustoms Freight Simplified Procedures (CFSP)or those permitted underthe National Export System (NES).
Multi State Authorisations
Multi State Authorisations are authorisations that are valid in more than one member state. They can apply to:
- Temporary Admission
- End-Use
- Inward Processing
- Outward Processing
- customs warehousing
Economic Operators must use a European Union Gateway website to access theEUCentral Service site to request an authorisation.
Email:admin.uum@hmrc.gsi.gov.ukto get access to the website. Include your:
- name
- contact email address
- Economic Operator Registration and Identification scheme (EORI) number
HMRCwill email you within 5 days to confirm you’ve been set up to access the European Union Gateway website, and give you the link to access it.
Oral declarations
Oral declarations can only be used for certain types of goods and uses, such as television production or broadcasting equipment imported by non-EUpublic or private organisations.
When an oral declaration toTAis made, the declarant shall present a supporting document as set out inAnnex 71-01.
Declaration by any other act
Declaration by any other act needs no formal customs declaration but this can only be used in limited cases for certain types of goods and uses – for example non-EUtravellers’ personal effects of less than €10,000 in value.
Guarantees
You’ll usually have to supply a guarantee equal to theamount of the duty and import VAT which wouldnormally be payableon the goods imported.
There are exceptions for specific types ofTAreliefs – readNotice 3001to find out more.
The guarantee can be in the form of a cash deposit or bank guarantee. Regular importers can lodge a single guarantee which is adjusted as goods enter and leaveTA.
You can find out which methods of payment can be used by checking theTAcustoms procedure codes (CPC)in theTrade Tariff.
You can reclaim your guarantee by providing specific evidence the goods have been re-exported, transferred to another authorisedTAtrader or declared to another customs procedure, as long as all the conditions relating to their import underTAhave been met.
Temporarily admitting goods using anATAcarnet can simplify customs clearances in dispatching and receiving countries, as it replaces the need to complete the customs declarations normally needed.
It also gives a guarantee for the customs charges potentially due in each country you visit. ReadNotice 104to find out which countries use theATAcarnet system.
You can find out about usingATAcarnets in thetaking goods temporarily out of theUKguidance.
How to transfer your rights and obligations (TORO) and movingTAgoods
If you’re usingTORO, you’ll need to contact your supervising office in advance. They’ll tell you what formalities are needed.
Movements within the same authorisation, different authorisations, and/or in the same member state or between member states
You can move goods by using simple commercial documents.
DeclaringTArelief goods toIP, free circulation or customs warehousing
You can declareTAgoods toIPor customs warehousing or divert them to free circulation by completing aC88 (SAD)quoting the relevantCPCfor the intended procedure.
How to re-exportTAgoods
ReadNotice 3001for information about relief from customs charges underTA.
You must follow specific procedures when you re-export the goods you have imported underTAto discharge your responsibility for duty and import VAT on those goods.
Except for goods declared by any other act or by oral declaration, goods must be pre-entered before they’re re-exported, unless you’re usingsimplified procedures, when you must use a pre-shipment advice.
You should also complete aSingle Administrative Document (SAD)re-export declaration. You must make sure you use the correctTAre-exportCPC.
For postal exports, mark the packages ‘TAgoods’ with yourTAauthorisation number and VAT number. You should also get proof of postage stamped by the Royal Mail as evidence of re-export.
Goods that are re-exported via anotherEUmember state must travel with anExport Accompanying Document (EAD).
If your goods are subject to import licences, you may have to get approval to re-export from the licensing branch of the Department for Business, Innovation and Skills.
If you have cultural goods or a motor vehicle over 50 years old, you may need an export licence from the Department of Culture, Media and Sport.
Read the guidance aboutgetting the right licences for international tradingfor more information.
Rules forTAof non-EUtransport vehicles, civil aircraft, seagoing vessels, pallets and containers
Transport vehicles (such as cars, motorbikes, caravans, trains, civil aircraft and seagoing vessels) can be brought intoTAwhen they’re used as commercial or private transport by nonEUresidents.TAfor use byEUresidents is only available in certain circ*mstances and for very limited periods.
If means of transport are temporarily imported other than for transport use, the specificTArelief for means of transport will not be applicable. For example, if a yacht is temporarily imported for a boat show, theTArelief for exhibitions would be applicable.
If the importation is for the purposes of major overhaul, refitting or refurbishment, it will not be eligible forTA. Consider usingInward Processinginstead.
TheTArelief for means of transport covers spare parts and the accessories that accompany them. If you need to import spares or parts at a later date for means of transport already entered toTArelief, you’ll need to declare these separately and consider using theTArelief for spare parts, accessories and equipment for these.
ReadNotice 3001for more information for importers on the means of transport for private or commercial use.
You may be able to claim total relief on means of transport –whether powered or not – as long as:
- it’s registered outside the customs territory of theEUin the name of a person established outside that territory
- it’s not registered, it must be ownedby a person established outside the customs territory of theEU
- it’s used by someone established outside the customs territory of theEU
- it’s being used commercially, its journeys begin or end outside the customs territory of theEU
In certain circ*mstances, a person established within the customs territory of theEUmay be eligible for total relief, for example where it’s:
- for use in an emergency for no longer than 5 days
- entered by a professional hire service and expected to be re-exported within 5 days
- to be used by anEUperson preparing to emigrate outside theEUwithin 3 months
Pallets and containers
If you use pallets or containers originating outside theEUthat are temporarily imported into theEUto transport or carry non-EUgoods within theEUor to export goods from theEU, you can enter them intoTA. They must remain in the same condition except for any natural depreciation through use.
In certain circ*mstances, containers may be used in internal traffic to transport goods within the sameEUcountry but this is limited to one journey.EUpallets and containers with duty and tax paid within theEUdo not need to be entered toTA.
ReadNotice 3001to find out more information about theTAof nonEUpallets and containers.
