The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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 rules relating to the disposal, transfer or re-export of goods imported into the UK under the temporary admission (TA) relief. This note should be read in conjunction with the following guidance notes:
It is possible for goods imported under TA to be transferred to another party whilst they are still located in the UK. No import duties will be payable on the transfer if the following conditions are satisfied:
Generally, to transfer goods a C88 to CHIEF needs to be made. The consignor will need to provide the transferee / consignee with details of the original C88 entry number and the date the goods entered the UK. The
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