Temporary Admission (TA) is a customs procedure for businesses bringing goods into the UK for a specific purpose and a limited timeframe. Whether for professional equipment, display, or testing, this authorisation allows you to bypass the burden of upfront import duty and VAT.
For many businesses, global trade isn't about selling a product—it's about demonstrating it. Whether you are bringing high-value medical equipment for a week of testing, transporting professional film gear for a shoot in the North West, or setting up a bespoke stand at an international trade show, the threat of paying permanent import duty and VAT is a significant barrier. Paying these fees on goods that will leave the country in a matter of days or weeks represents a massive, unnecessary drain on project budgets and operational cash flow.
Temporary Admission (TA)
The Power of Temporary Admission
Temporary Admission is a customs special procedure that allows goods to enter the UK with full or partial relief from import duty and VAT. The primary condition is that the goods must be intended for re-export within a set timeframe and must not undergo any change or process while in the country (aside from routine maintenance to keep them in working order).
As of the 2025/2026 updates to the Customs Regulations, HMRC has simplified several aspects of this procedure, including extending standard time limits for specific high-value sectors like fine art and research. By using TA, you are officially delaying the tax point until it effectively disappears upon the re-export of the goods.
The Core Benefits of Architecting a TA Strategy
Zero Upfront Duty & VAT: Keep your capital in your bank account. For a £100,000 piece of testing equipment, this can save upwards of £22,000 in immediate cash outlay.
Simplified Border Crossing: TA frameworks like the ATA Carnet act as a merchandise passport, allowing for rapid clearance at the Port of Liverpool or any UK port.
Support for Innovation: TA is the lifeblood of the UK research and development sector, allowing universities and tech firms to import prototypes for demonstration without fiscal penalty.
Event Logistics Efficiency: It removes the complexity for event planners, allowing for the seamless movement of stage equipment, professional lighting, and exhibition stock.
Critical Time Limits: How Long Can Goods Stay?
One of the most common mistakes in Temporary Admission is overstaying the period of discharge. While the standard limit is 24 months, the 2026 landscape features specific variations:
Professional Equipment: Up to 24 months.
Works of Art & Antiques: Recently increased to 48 months to support the UK’s global position in the art market.
Goods for Testing/Demonstration: Now increased to 24 months (up from 6 months) for non-commercial research purposes.
Samples: Generally 24 months, provided they are used only for demonstration and not sold.
ATA Carnet vs. Standard Temporary Admission
At Readyset, we help you choose the right "vehicle" for your movement.
The ATA Carnet: This is an international customs document that provides a pre-paid guarantee for the duty. It is the gold standard for hand-carried professional equipment or goods moving between multiple countries (e.g., a touring show going from Liverpool to Paris to New York). It simplifies the paperwork to a single folder.
HMRC Full Authorisation: For businesses with frequent, high-volume temporary imports, applying for a full TA authorization (Form SP5) is more cost-effective than buying individual Carnets. This allows you to manage the relief under your own EORI number and deferment account.
The Risks of Non-Compliance: The HMRC Penalties
Because TA involves a 100% tax waiver, HMRC’s audit focus is intense. Errors can lead to:
The Full Payment Trigger: If you cannot prove re-export (e.g., you forgot to get your Carnet stamped on the way out), HMRC will demand the full duty and VAT as if it were a permanent import.
2026 Penalty Increases: Under the latest regulations, failure to comply with directions for the movement of goods can now result in civil penalties of up to £1,000 per error.
Seizure of Goods: In extreme cases of misuse of procedure, such as selling a temporarily admitted item, the goods can be seized and your right to use special procedures revoked.
The Readyset Framework: Your Architectural Approach to TA
Readyset provides the technical precision needed to ensure your temporary movements are truly unstoppable
1. Feasibility and Procedure Choice We analyse your specific movement. Is a Carnet the best route, or should we use a TA authorisation? We ensure the correct option is chosen before the goods ever leave the origin country.
2. Document Preparation and Carnet Management If a Carnet is required, we handle the application with the Chamber of Commerce. If you are using standard TA, we ensure the correct Customs Procedure Codes are used on your import declaration to trigger the relief.
3. Discharge Oversight The most critical part of TA is proving the goods left. We manage your discharge records, ensuring that every export declaration is correctly linked back to the original import entry. We prevent the last minute panic by ensuring your paperwork is stamped and filed correctly.
4. 2026 Extension Management If your project runs over schedule, we handle the application for a period of discharge extension with HMRC. Our expertise in the 2026 amendments ensures we know exactly what evidence is needed to secure an extension for up to 10 years in exceptional cases.
Temporary Admission vs. Inward Processing
It is vital to know the correct processes to use for your shipments.
Use Temporary Admission if the goods are used as is and then returned.
Use Inward Processing if the goods are being repaired, serviced, or changed in any way. Readyset ensures your business stays on the right side of this technical line.
Why Readyset?
Temporary Admission is often handled as an afterthought at the border, leading to costly errors and blocked shipments. With Readyset, we plan ahead to ensure your shipments arrive into the UK stress free and tax suspended.
We don't just tell you the rules, we build the procedures, manage the applications, and act as your technical lead during site audits. We ensure your temporary imports are exactly that: temporary, tax-free, and totally compliant.
Protect Your Capital
Ensure your temporary imports don't lead to permanent tax liabilities. Contact us today to secure a free Temporary Admission framework for your next project.
Frequently Asked Questions
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An ATA Carnet is an international document that acts as a passport for goods, allowing you to bypass normal customs declarations and duties in over 80 countries. It is best for hand-carried items or road-freight goods that will return to the UK exactly as they left. Temporary Admission is an HMRC procedure used when a Carnet isn't available or when you are importing goods for a specific project (like a 2-year testing phase) where a full HMRC authorisation is more cost-effective.
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The standard time limit is 24 months. However, under the 2025/2026 regulations, specific extensions apply:
Works of Art & Antiques: Up to 48 months (if imported for exhibition).
Professional Equipment: Typically 24 months.
Samples & Exhibition Goods: Usually 6 to 24 months depending on the use case. If your project is delayed, Readyset can help you apply for an extension with HMRC before your period of discharge expires.
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No. This is a critical rule. Goods must remain in the same state as they arrived (except for routine maintenance to keep them working). If you intend to repair, process, or change the goods, you must use Inward Processing (IP) instead. Using the wrong procedure can result in HMRC demanding the full duty and VAT payments.
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If you exit a country without a re-exportation stamp, the customs authorities of that country will assume the goods have stayed there permanently. They will then issue a claim for the full duty and VAT, plus a penalty. Readyset provides an audit service to help you prove the current location of your goods and resolve these claims with the issuing Chamber of Commerce.
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HMRC usually requires a guarantee (cash deposit or bank bond) equal to the duty and VAT that would have been due. For compliant businesses, Readyset can often help you apply for a Guarantee Waiver, removing the need to tie up your capital while the goods are in the UK.
Still have questions? Go ahead and get in touch with us.