English to Bulgarian Other Other immigration UK

Introduction
Temporary admission (TA) is useful if you temporarily import goods such as samples, professional equipment or items for auction, exhibition or demonstration into the UK. Provided you don’t alter the goods whilst they’re within the EU, using TA should mean that you won’t have to pay duty or import VAT.

Eligibility for relief is based on the type of goods concerned and their use before they are re-exported - conditions on ownership may also apply. You cannot use TA to import goods to process or repair them, an alternative relief may be available under Inward Processing (IP).

An ATA carnet may also be used to claim relief under TA for goods that are temporarily imported from specific countries. Using an ATA carnet replaces the normal customs documents that would otherwise be required on import and re-export.

This guide will show you if TA would be useful for your business, how to gain the right authorisation, how to manage guarantees, and special situations for specific types of goods. TA is used across the EU, in the UK the responsible authority is HM Revenue & Customs.