Temporary Admission (TA) - transferring and disposing of imported goods | Tax Guidance

Temporary Admission (TA) - transferring and disposing of imported goods

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

Temporary Admission (TA) - transferring and disposing of imported goods
Transferring goods
Three SAD copy procedure
Exports and other types of disposal
Diverting goods
Destroying goods
Evidence of disposal

Please note that this guidance note explains the temporary admission (TA) procedure that could be used before the Union Customs Code came into effect on the 1 May 2016. Please use the Union Customs Code - Customs Special Procedures - authorisation guidance note and other guidance notes in the Customs Union Code section for details of the TA procedure that is now in operation.

This guidance note provides an overview of the rules relating to the disposal, transfer or re-export of goods imported into the UK under the temporary admission (TA) relief. This note should be read in conjunction with the following guidance notes:

•Temporary admission - overview
•Temporary admission - obtaining relief
•Temporary admission - list of goods subject to full customs duties relief
•Temporary admission - forms
•Temporary admission - guide to completing forms

Transferring goods

It is possible for goods imported under TA to be transferred to another party whilst they are still located in the UK. No import duties will be payable on the transfer if the following conditions are satisfied:

•the transferee intends to use TA in respect of the goods transferred and the transferee's declaration to TA is accepted by HMRC
•the transferee intends to declare the goods to another customs suspension regime (eg customs warehousing or inward processing relief, etc) and the transferee's declaration to the relevant procedure is accepted by HMRC

Generally, to transfer goods a C88 to CHIEF needs to be made. The consignor will need to provide the transferee / consignee with details of the original C88 entry number and the date the goods entered the UK. The