Union Customs Code – Temporary Admission – pallets, containers and means of transport

By Tolley

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

  • Union Customs Code – Temporary Admission – pallets, containers and means of transport
  • Pallets and containers
  • Means of transport (MoT)
  • Entry and discharge procedures

This guidance note provides details of the times of goods that can be imported under TA and the specific requirements relating to those goods. This note should be read in conjunction with the Union Customs Code – Temporary Admission and Union Customs Code – Temporary Admission – other relevant goods guidance notes.

Please see the Freight containers guidance note for more information on the VAT treatment.

Pallets and containers

If the importer obtains total relief for pallets, containers, spare parts and equipment for containers and non-EU pallets, the applicant and the holder of the procedure can be established inside of the EU customs territory.

UCC , Articles 211(3), 250; DA , Articles 207, 208, 210, 211

According to HMRC guidance, containers are defined as articles of transport equipment (moveable tanks, lift vans and similar) which are:

  • fully or partially enclosed to constitute a compartment for containing goods
  • of a permanent character and strong enough for repeated use
  • specially designed to aid the carriage of goods, by one or more modes of transport, without intermediate reloading
  • designed to be easily filled and emptied
  • designed for ready handling, particularly when being transferred between different modes of transport

Total relief from import duties will be granted for a container where it has been marked with the following information in a visible and appropriate place:

  • identification of the owner or operator, which may be shown either by its full name or by an established identification system, excluding symbols such as emblems or flags
  • identification marks and numbers of the container, given by the owner or operator
  • tare weight of

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