Temporary admission – overview

By Tolley

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

  • Temporary admission – overview
  • Conditions
  • Posting TA goods
  • Time limits
  • Books and records
  • Appeals
  • Customs debt
  • Compensatory interest
  • Guarantees and security
  • Works of art, collectors’ items and antiques

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 temporary import relief referred to as 'Temporary Admission (TA)'. This note should be read in conjunction with the following guidance notes:

  • Temporary admission – obtaining relief
  • Temporary admission – transferring and disposing of imported goods
  • Temporary admission – list of goods subject to full customs duties relief

2913/92/EEC ; 2454/93/EEC ; De Voil V17.139 (subscription sensitive)

The temporary admission procedure allows non-EU goods that will be imported used within the customs territory of the EU for a temporary purpose and subsequently re-exported, to benefit from either total or partial relief from customs duties. As the goods are never released to free circulation but ultimately re-exported then it would seem fair to allow relief.

Temporary Admission could assist in the following types of situations:

An American film crew have been hired to film the sequel to Notting Hill that is going to take place in the UK. The film crew has come to the UK with all of its photographic and lighting equipment, but once the filming is over they are going to return back to America taking all of their equipment with them. Under normal rules the film crew would have to complete an import entry and pay duty and import VAT. This is where Temporary Admission could help the business as it could provide total relief from customs

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