An Introduction to Temporary Admission: What Is It, and Will It Benefit My Business?
Are you bringing high-value equipment into the UK for a specific project, exhibition, or professional use? If these goods are intended to leave the country again within a set timeframe, you shouldn't be paying permanent Import Duty or VAT.
Temporary Admission (TA) is a Customs Special Procedure that allows goods to enter the UK with total or partial relief from import charges. It is the ideal solution for businesses that need to operate globally without their capital being "locked up" at the border.
What is Temporary Admission?
Temporary Admission allows you to import goods into the UK for a specific purpose (like a trade fair or a professional assignment) for a limited time—usually up to 24 months.
The Golden Rules of TA:
Specific Use: The goods must be used for a prescribed purpose (e.g., professional equipment, exhibition items, or display).
No Alteration: You cannot "process" or change the goods. They must remain in the same state as they arrived, aside from standard maintenance.
Mandatory Re-export: The goods must leave the UK within the time limit set by HMRC.
Would It Benefit Me?
If your business model involves any of the following, TA is likely your most cost-effective Customs Regime:
Events & Exhibitions: Bringing in stands, display units, or items for auction.
Creative Industries: Importing cameras, lighting, and sound equipment for film or TV production.
Sporting Events: Moving specialized gear or vehicles for international competitions.
Testing & Samples: Importing machinery for "tests and experiments" or showing samples to potential buyers.
Professional Tools: Bringing in specialized tools for a contract (e.g., an engineer bringing a specific diagnostic kit).
The Application Process: How to Get Approved
There are several ways to access TA, ranging from "on-the-spot" declarations to formal prior authorizations.
1. Authorisation by Declaration
For one-off or occasional imports, you can often apply at the point of entry by using a specific Customs Procedure Code (CPC) on your Import Declaration.
2. Full HMRC Authorisation
If you move goods frequently, a Full Authorisation is the "Unstoppable" choice. This involves a formal application through the Customs Declaration Service (CDS).
What you need: An EORI Number, a clean Customs Compliance record, and proof of financial solvency.
Timeline: You should apply at least one month before your goods are due to arrive.
3. The ATA Carnet (The "Merchandise Passport")
In many cases, an ATA Carnet is the simplest route. It is an international document that replaces the need for a standard customs declaration and often removes the requirement for a financial guarantee at the border.
What Do I Need to Apply?
To secure HMRC Approval, you must provide:
Economic Need: A clear explanation of why the goods are coming in and when they are leaving.
Detailed Records: You must be able to track the goods while they are in the UK and provide a "Bill of Discharge" when they leave.
Security/Guarantee: Unless you are a highly compliant trader (like an AEO), HMRC may require a Customs Comprehensive Guarantee (CCG) to cover the potential duty if the goods fail to be re-exported.
The Readyset Solution
Managing a Temporary Admission can be a high-wire act. If you miss a re-export deadline or fail to provide the right discharge paperwork, HMRC will demand the full Duty and VAT immediately.
We provide the safety net:
Application Management: We handle the full HMRC application for your business.
Carnet Consultancy: We advise on whether a Carnet or a TA declaration is more cost-effective for your specific trip.
Compliance Audits: We ensure your records are "audit-ready" so you never face unexpected tax bills.
Planning a temporary move? Let's ensure your equipment is as mobile as your business.