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W1. Temporary admission procedure
Nature of the procedure​
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- Temporary use in the UK prior to export
"A declaration of goods for “a temporary admission procedure” is a declaration—
(a)that the goods are of a description specified in regulations made by HMRC Commissioners, and
(b)that the goods are to be used for a period specified in regulations made by HMRC Commissioners before the goods are exported from the United Kingdom in accordance with the applicable export provisions or are removed to Northern Ireland." (TCBT 2018, Sch 2, para 15)
​​
"The goods specified for the purposes of paragraph 15(a) of Schedule 2 to the Act are goods intended to be used in Great Britain for a temporary period before the goods are exported from the United Kingdom or removed to Northern Ireland." (SI 2018/1249, r.39)
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General conditions​
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- Full relief
(1) Where paragraph (2) applies, full relief from a liability to import duty is to be given.
(2) This paragraph applies where—
(a) chargeable goods—
(i) are declared for a temporary admission procedure;
(ii) HMRC accept the declaration; and
(iii) a liability to import duty arises in relation to those goods;
(b) the goods fall within the description of goods given in any section of the temporary admission document; and
(c)any eligibility criteria described in the section are met;
(3) Where full relief is to be given under this regulation any conditions specified in the section of the temporary admission document within which those goods fall apply and are requirements of the procedure." (SI 2018/1249, r.40)
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- Applicant must be established outside the UK unless otherwise specified
"(1) Subject to paragraph (2), HMRC may grant an application for authorisation to declare goods for a temporary admission procedure where—
(a)the applicant is established outside the United Kingdom or in Northern Ireland; or
(b)the goods fall within a description given in a section of the temporary admission document that specifies that the goods may be declared by, or on behalf of, a person established in the United Kingdom." (SI 2018/1249, r.36)
​
- Partial relief
"(1) Where paragraph (2) applies partial relief from a liability to import duty is to be given.
(2) This paragraph applies where—
(a)chargeable goods—
(i)are declared for a temporary admission procedure;
(ii)HMRC accept the declaration; and
(iii)a liability to import duty arises in relation to those goods; and
(b)full relief is not to be given under regulation 40.
(3) Where partial relief is to be given under paragraph (1), the amount of import duty due is 3% of the amount of import duty which would have been payable on the goods if they had been declared for the free-circulation procedure and HMRC had accepted that declaration on the date on which they accepted the declaration of those goods for the temporary admission procedure.
(4) The amount specified in paragraph (3) is payable for every month, or fraction of a month, during which the goods are subject to the temporary admission procedure until—
(a)the procedure is discharged; or
(b)the amount of import duty charged reaches the amount that would have been charged in the absence of any partial relief." (SI 2018/1249, r.41)
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Goods excluded from procedure​
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- Consumable goods: only if full relief is to be given
"(2) An authorisation to declare goods that are consumable goods may be granted only if full relief from a liability to import duty in relation to the goods is to be given under regulation 40.
(3) For the purposes of paragraph (2), goods are consumable goods if they cannot be used without being rendered unusable." (SI 2018/1249, r.36)
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- (1) Goods falling within any section of temporary admission document
"(2) This paragraph applies where—
[...]
(b) the goods fall within the description of goods given in any section of the temporary admission document; and
(c)any eligibility criteria described in the section are met;
(3) Where full relief is to be given under this regulation any conditions specified in the section of the temporary admission document within which those goods fall apply and are requirements of the procedure." (SI 2018/1249, r.40)
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Conditions for goods entitled to full relief​
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- (2) Eligibility criteria in temporary admission document met
"(2) This paragraph applies where—
[...]
(c) any eligibility criteria described in the section are met;" (SI 2018/1249, r.40)
​
- (3) Conditions specified in temporary admission document apply
"(3) Where full relief is to be given under this regulation any conditions specified in the section of the temporary admission document within which those goods fall apply and are requirements of the procedure." (SI 2018/1249, r.40)
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Temporary admission document sections​
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- (10) Personal effects, goods for sports purposes
"Section 10 — personal effects and goods for sports purposes imported by travellers
Full relief from import duty is to be given in respect of goods imported by travellers where either of the following conditions is fulfilled:
• the goods are personal effects reasonably required for the journey
• the goods are intended to be used for sports purposes
In this section, a traveller is an individual who is not normally resident in Great Britain or the Isle of Man and enters Great Britain temporarily." (TAD)
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Goods entitled to partial relief​
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- Goods not qualifying for full relief
"(1) Where paragraph (2) applies partial relief from a liability to import duty is to be given.
(2) This paragraph applies where—
[...]
(b)full relief is not to be given under regulation 40. (SI 2018/1249, r.41)
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Quantum of partial relief​
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- 3% of full import duty each month
"(3) Where partial relief is to be given under paragraph (1), the amount of import duty due is 3% of the amount of import duty which would have been payable on the goods if they had been declared for the free-circulation procedure and HMRC had accepted that declaration on the date on which they accepted the declaration of those goods for the temporary admission procedure.
(4) The amount specified in paragraph (3) is payable for every month, or fraction of a month, during which the goods are subject to the temporary admission procedure until—
(a)the procedure is discharged; or
(b)the amount of import duty charged reaches the amount that would have been charged in the absence of any partial relief." (SI 2018/1249, r.41)
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Declaring goods for the procedure (general condition)​
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(1) By conduct: musical instruments, disaster relief, Part E goods qualifying for full relief
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"(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are—
(a) portable musical instruments where the individual—
(i) is a qualifying traveller; and
(ii) the instruments are intended to be used for professional purposes in the United Kingdom;
(b) intended to be used to relieve the effects of a disaster affecting the United Kingdom; or
(c) listed in Part E (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made." (SI 2018/2148, r.27(1))​​
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- Requirement for declaration and acceptance of declaration
See r.40(2)(a) and r.41(2)(a), above.
​
(2) This paragraph applies where—
(a) chargeable goods—
(i) are declared for a temporary admission procedure;
(ii) HMRC accept the declaration; and
(iii) a liability to import duty arises in relation to those goods;
[...]" (SI 2018/1249, r.40)
​
- Part E of Oral and by Conduct list
"Part E (conduct declarations for a temporary admission procedure or a common export procedure: miscellaneous goods)
• spare parts, accessories and equipment for pallets
• spare parts, accessories and equipment for containers
• spare parts, accessories and equipment for means of transport
• personal effects and goods for sports purposes
• welfare materials for seafarers used on a vessel engaged in international maritime traffic
• medical, surgical and laboratory equipment
• packaging that is not intended for sale and which is imported filled and intended for export, whether empty or filled
• packaging that is not intended for sale and which is imported empty and intended for export filled
• packaging that is not intended for sale and which is exported filled and intended for import, whether empty or filled
• packaging that is not intended for sale and which is exported empty and intended for import filled
• professional equipment and goods temporarily imported for sole use at an international event not organised for the commercial sale of the goods, such as an official sports event, an international conference or a major film production."
​​
Personal effects and sports goods are separate items
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See the TAD, Section 10.
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- Conduct required
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"(2) The conduct referred to in paragraphs (1) and (1A) is—
(a)where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A);
(b)where the goods are imported at an other listed location, that described in regulation 24(2) or 25(3B);
(c)in any other case, that described in regulation 24(2) or 25(2)." (SI 2018/1248, r.27)
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- Enters the green/nothing to declare channel
"(2) The conduct referred to in paragraph (1) is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual.
(3) For the purposes of paragraph (2), the channel must be—
(a) the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and
(b) either—
(i) signed as “Green” or “Nothing to declare”; or
(ii) the only channel which exists or is operating." (SI 2018/1248, r.24)
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- Roll-on-roll-off locations
"(3A) The conduct referred to in paragraph (1B) is where—
(a)in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)—
(i)the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven;
(ii)the vehicle is the goods or the goods are carried by the vehicle; and
(iii)that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or
(b)in the case of goods arriving at any other RoRo listed location—
(i)the individual disembarks from a vessel at the RoRo listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and
(ii)the vehicle is the goods or the goods are carried by the vehicle." (SI 2018/1248, r.24)
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(1a) By conduct with prior approval: occasions imports, no economic effect
(1A) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods falling within a description given in section 26 (other goods (occasional imports)) or 27 (other goods (no economic effect)) of the temporary admission document where—
(a)at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made; and
(b)an application for approval to do so is granted under regulation 27ZA(3) (application for approval to make declaration by conduct under regulation 27(1A)).
...
(4) A declaration by conduct made under paragraph (1A) must comply with any conditions specified under regulation 27ZA(5)" (SI 2018/1248, r.27)
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(2) Orally
XX
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(3) In writing
XX
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Notification of importation
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- Deemed notification of importation upon undertaking conduct
General
"(5) Subject to paragraph (5A) where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27—
(a) notification of importation of the goods is to be treated as occurring on undertaking the conduct; and
(b) acceptance of the Customs declaration is to be treated as occurring on completing the conduct." (Import Duty Regs, r.29)
Listed RoRo locations
"(5A) Where a Customs declaration for a temporary admission procedure is made in relation to goods imported at a RoRo listed location by conduct as provided by regulation 27, 27A or 27D—
(a)notification of importation of the goods is to be treated as occurring, as the case may be—
(i)on entering the lane past a Customs office;
(ii)on disembarking from the vessel; or and
(iii)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);
(b)acceptance of the Customs declaration is to be treated as occurring, as the case may be—
(i)on exiting the lane; or
(ii)on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven." (Import Duty Regs, r.29)
Pleasure craft
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"(5B) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—
(a)notification of importation of the goods; and
(b)acceptance of the Customs declaration." (Import Duty Regs, r.29)
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Private aircraft
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"(5C) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—
(a)notification of importation of the goods; and
(b)acceptance of the Customs declaration.
(5D) Where a Customs declaration for a temporary admission procedure is made by conduct as provided for by regulation 27E, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27E(2) occurs." (Import Duty Regs, r.29)
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- Requirement for notification of importation
r.4, Import Duty Regs
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Acceptance of declaration
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- Deemed acceptance upon completing the conduct
General
"(5) Subject to paragraph (5A) where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27—
(a) notification of importation of the goods is to be treated as occurring on undertaking the conduct; and
(b) acceptance of the Customs declaration is to be treated as occurring on completing the conduct." (Import Duty Regs, r.29)
Listed RoRo locations
"(5A) Where a Customs declaration for a temporary admission procedure is made in relation to goods imported at a RoRo listed location by conduct as provided by regulation 27, 27A or 27D—
(a)notification of importation of the goods is to be treated as occurring, as the case may be—
(i)on entering the lane past a Customs office;
(ii)on disembarking from the vessel; or and
(iii)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);
(b)acceptance of the Customs declaration is to be treated as occurring, as the case may be—
(i)on exiting the lane; or
(ii)on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven." (Import Duty Regs, r.29)
Pleasure craft
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"(5B) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—
(a)notification of importation of the goods; and
(b)acceptance of the Customs declaration." (Import Duty Regs, r.29)
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Private aircraft
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"(5C) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—
(a)notification of importation of the goods; and
(b)acceptance of the Customs declaration.
(5D) Where a Customs declaration for a temporary admission procedure is made by conduct as provided for by regulation 27E, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27E(2) occurs." (Import Duty Regs, r.29)
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Authorisation of the person
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- Requirement for the person to be authorised for the activity
Special Procedures Regs, r.3.
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- Cases in which declaration is treated as application for authorisation
"(1) Subject to regulation 35, a person in whose name goods are declared for a relevant non-transit Part 1 procedure is to be treated for the purposes of these Regulations as making an application for authorisation to declare the goods for that procedure where—
(a) that person is not so authorised and —
(i)subject to paragraph (ii), where there is any liability, or potential liability, to pay import duty, in respect of the goods—
(aa)that person gives a single guarantee in accordance with Part 10 of the import duty regulations; or
(bb)there is no requirement for a person to give a guarantee by virtue of regulation 101 of the import duty regulations; or
(ii)where there is any liability, or potential liability, to pay both import duty and excise duty in respect of goods, and the goods are declared for a temporary admission procedure or inward processing procedure—
(aa)that person gives a single guarantee in accordance with Part 10 of the import duty regulations as modified by paragraph (3); or
(bb)there is no requirement for a person to give a guarantee by virtue of regulation 101 of the import duty regulations as modified by paragraph (3); and
(b) the declaration—
(i) is of a type specified in paragraph (2);
(ii) is not one to which regulation 6 or 7 applies; and
(iii) is made in accordance with—
(aa) any provision made by or under Schedule 1 to the Act; or
(bb) in the case of a declaration of goods for an outward processing procedure, any provision that applies by virtue of regulation 13A." (Special Procedures Regs, r.4)
Specified declarations
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"(2) The specified types of declaration are a declaration of goods for—
(a) a temporary admission procedure;
[...]" (Special Procedures Regs, r.4)
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Grant of authorisation to declare
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- Deemed acceptance of authorisation
"(1) Where a declaration is to be treated by regulation 4 as an application for authorisation, the application is to be determined in accordance with this regulation and regulations 87 to 91 of the import duty regulations do not apply.
(2) Where the eligibility criteria set out in regulation 9 are met, acceptance of the declaration is to be treated as grant of authorisation.
(3) An authorisation treated by paragraph (2) as granted only authorises the making of that declaration.
[...]
(4) HMRC must publish a notice setting out any matters that apply to an authorisation treated by paragraph (2) as granted that would have been included in an approval notification by virtue of these Regulations if the application for authorisation had been granted under regulation 89 of the import duty regulations and may make different provision for different cases.
(5) If the declaration is not accepted the application is to be treated as refused." (Special Procedures Regs, r.8)
​​
Eligibility criteria
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"(1) The following criteria, and, where relevant, a criterion in paragraph (1A) or (1B), (“the eligibility criteria”) must be met before an authorisation or approval is granted to carry out an activity specified in regulation 3(2)—
(a) the applicant must be established in the United Kingdom, except where—
(i) the application is for authorisation to declare goods for a temporary admission procedure; or
(ii) paragraph (2) applies;
...
(c) except where paragraph (1A) or (1B) applies, an HMRC officer must be of the opinion that it is possible to exercise control of any goods declared under the authorisation sought without the effects being disproportionate to the benefit to the applicant of use of the procedure; and
(d) an HMRC officer must be satisfied that the applicant will exercise proper conduct of the operations necessary to comply with the requirements of the procedure." (Special Procedures Regs, r.9)
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Guarantee
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- Cases where guarantee not required
"(1) Notwithstanding any provision in these Regulations to the contrary, but subject to paragraph (1A), a person is not required to give a guarantee in respect of a liability to pay import duty if—
[...]
(e)the liability relates to goods declared for a temporary admission procedure and—
(i)the declaration is made under regulation 20, 21, 27, 27A, 27B, 27C, 27D or 27E (Customs declarations made orally or by conduct: certain goods);
(ii)the goods comprise empty packaging and are not intended for sale;
(iii)the goods are used for transportation of imported goods and have permanent, indelible markings identifying that use; or
(iv)the goods have previously been discharged from a temporary admission procedure." (Import Duty Regs r.101)
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Approval notification
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- Must specify the goods and period during which goods must be exported
r.37
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Conditions during procedure ​
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- Limits on use
r.38
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- Time limit for export
r.37
​