HM Revenue and Customs (HMRC) has produced a detailed customs technical handbook covering the legislative background, rules and requirements applicable to traders wishing to take advantage of the Temporary Admission (TA) procedures.
TA is a customs-special procedure that allows goods to be imported into the UK temporarily for a specific use, with relief from import duty and VAT. However, the relevant conditions of the procedure must be met and, given the amount of legislation applying to imports and the fact that different rules can apply to Northern Ireland because it remains part of the EU’s single market, compliance can be difficult.
The Temporary Admission Customs Technical Handbook explains how TA can be a useful option for imports such as professional equipment, sporting goods and means of transport as well as items for auction, exhibition or demonstration in the UK.
It also highlights that businesses established in Northern Ireland can apply for a single authorisation covering multiple EU Member States. To apply, they must request access to the application system (EU Customs Trader Portal) by emailing admin.uum.cdms@hmrc.gov.uk and providing the information set out in the handbook.
HMRC explains that the time limit (or period of discharge) for TA will depend on the nature of the goods, the reason for their import and how they are declared to the procedure. It highlights that once goods are no longer being used in the approved manner under TA they must be discharged from the procedure, even if this is before the prescribed time limit elapses.
Goods declared to TA using an authorisation by declaration, oral declaration or a declaration by conduct must usually be exported within 24 months. However, particular goods have stricter time limits and these are outlined in the handbook.
