Union Customs Code ― Temporary Admission

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

  • Union Customs Code ― Temporary Admission
  • Background
  • Eligible goods
  • Obtaining authorisation
  • Temporary storage facilities
  • Forms of handling
  • Claiming relief
  • Making a declaration
  • Discharge

This guidance note provides an overview of HMRC’s interpretation of the Temporary Admission (TA) rules that were introduced under the Union Customs Code (UCC) which came into effect from 1 May 2016. This note should be read in conjunction with the Union Customs Code ― Temporary Admission ― pallets, containers and means of transport and Union Customs Code ― Temporary Admission ― other relevant goods guidance notes together with the other notes in the Union Customs Code subtopic.

Please see the Temporary admission ― overview guidance note for more information on the old TA arrangement.

More information on the UCC can also be found on the European Commission website via the UCC ― guidance documents .

Background

TA is a useful customs procedure for businesses who intend to temporarily import non-Union (non-EU) goods, such as samples, professional equipment or items that will be used for an exhibition, demonstration or auction in the UK, which are subsequently re-exported. Goods imported under TA cannot be altered whilst they are located in the EU. Businesses who import using TA may receive total or partial relief from paying customs duty or import VAT.

HMRC Customs Notice 3001 ; Regulation (EU) No 952/2013 (UCC) ; Commission Implementing Regulation (EU) 2015/2447 ; Commission Delegated Regulation (EU) 2015/2446 

TA cannot be used to import goods for process or repair, and Inward Processing (IP) should be used (see the Union Customs Code ― Inward Processing guidance note for more information).

UCC , Article 250(2)

Businesses can also use an ATA carnet to claim relief under TA where the goods have been imported from a specific country and the carnet replaces the normal customs documentation that must be submitted when goods are imported and re-exported (see the ATA and CPD carnets guidance note for more information).

Commission Delegated Regulation (EU) 2015/2446 , Article 79

Only certain goods can be imported

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