Commentary

V3.320 Special procedure—temporary admission

Part V3 Supplies, acquisitions and imports

V3.320 Special procedure—temporary admission

V3.320 Special procedure—temporary admission

Temporary admission—goods

Temporary admission provides for the relief from duty and VAT of imported goods which are to be reexported after use for a temporary period (normally up to two years, depending on the nature of the goods and the use to which they are put). The relief is governed by T(CT)A 2018, Sch 2, Pt 6 and secondary legislation made thereunder1A temporary admission authorisation2 allows the importer to keep certain imported goods in the UK for up to two years before being exported, without payment of import duty or VAT. The goods eligible for temporary admission are:

  1.  

    •     Animals

  2.  

    •     Containers

  3.  

    •     Disaster relief material

  4.  

    •     Educational material and scientific equipment

  5.  

    •     Goods for exhibitions or sale

  6.  

    •     Goods used to carry out tests or subject to tests

  7.  

    •     Means of transport

  8.  

    •     Spare parts, accessories and equipment for containers, pallets, or means of transport

  9.  

    •     Medical, surgical and laboratory equipment

  10.  

    •     Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles

  11.  

    •     Pallets

  12.  

    •     Professional equipment

  13.  

    •     Replacement means of production

  14.  

    •     Reusable packaging

  15.  

    •     Samples

  16.  

    •     Sound, image or data-carrying media and publicity material

  17.  

    •     Spare parts, accessories and equipment

  18.  

    •     Special tools and instruments

  19.  

    •     Welfare material for seafarers

  20.  

    •     Other goods

For details of the specific requirements for each category, see 'Check if you can get import duty relief on goods using Temporary Admission'.

Temporary

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