Temporary admission - obtaining relief

By Tolley

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

  • Temporary admission - obtaining relief
  • Claiming relief
  • Other types of authorisation
  • Authorisation number
  • Cancelling an authorisation
  • Transferring goods into free circulation

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 types of authorisation that can be obtained by a party wishing to bring goods into the UK using temporary admission relief. This note should be read in conjunction with the following guidance notes:

  • Temporary admission - overview
  • Temporary admission - transferring and disposing of imported goods
  • Temporary admission - list of goods subject to full customs duties relief
  • Temporary admission - forms
  • Temporary admission - guide to completing forms
Claiming relief

Import relief can only be claimed by the party that uses the goods or arranges for the goods to be used on their behalf. If the consignee is not the user or the person on whose behalf of the goods will be used, the person claiming the relief must be clearly identified when the goods are declared.

If an agent or freight forwarder, etc completes the customs entry on behalf of the importer or delivers the goods to the place they will be used, they cannot claim relief in their own name if they are not responsible for using the goods, etc whilst they are in the UK.

Relief under TA must be claimed in the county where the first temporary admission takes place. In the UK, TA will be claimed at the time the goods are imported into the UK.

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