Union Customs Code – Temporary Admission – other relevant goods

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 – other relevant goods
  • Other goods

This guidance note provides details of other goods that can be imported using temporary admission. If pallets, containers and means of transport are being imported then, please see the Union Customs Code – Temporary Admission – pallets, containers and means of transport guidance note. This note should be read in conjunction with the Union Customs Code – Temporary Admission guidance note and the other notes in the Union Customs Code subtopic.

Other goods
Traveller’s personal effects and goods used for sports

A traveller who is a non-EU resident will not be required to pay any customs charges on the import of personal effects that are reasonably required for their journey and for sports purposes. If firearms and pets are being imported then the importer will need to complete a C88 and complete form Application for Transfer of Residence relief (ToR1) . If the person is transferring their residence to the UK then they will need to read Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU  and complete form Application for Transfer of Residence relief (ToR1) . These replaced forms C3 and C5.

Seafarer’s welfare material

No import charges will be payable for seafarers welfare materials imported into the EU if the following are satisfied:

  • the goods are used on a vessel engaged in international maritime traffic
  • the goods are unloaded from the vessel referred to above and temporarily used ashore by the crew
  • they are used by the crew of the vessel referred to above in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held

UCC , Article 250; DA , Article 220

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