Temporary admission - temporarily importing non-EU means of transport

HMRC Reference:Notice 308 (February 2012) View Change History
 

Contents

Foreword

1.Introduction

1.1 What is this notice about?

1.2 What has changed?

1.3 What law covers this notice?

1.4 Channel Islands and other special territories of the EU

1.5 Receiving an adverse Customs decision from HMRC - right to be heard

1.6 Appealing against a customs decision

1.7 Where to get further information

2.General condition

2.1 When can relief be claimed?

2.2 Period of relief for non-EU residents

2.3 Private use by a UK/EU resident

2.4 Commercial use if you are a UK/EU person

2.5 Rented, hired or chartered MoT

2.6 Do I need to keep records?

2.7 What should I do if I temporarily leave the EU?

2.8 What if I want to extend the period of my visit, or decide to live permanently in the EU?

2.9 Relief on MoT imported by EU residents intending to emigrate

2.10 Routine maintenance and repairs

2.11 Spares, accessories and equipment

2.12 Security for import duties

2.13 Customs checks

2.14 Using an agent/third party

2.15 Can I scrap the MoT?

2.16 When will Customs charges become due?

2.17 What do I do if I decide to keep the MoT in the EU?

2.18 What happens if the MoT is stolen?

3.Motor vehicles

3.1 How do I claim relief?

3.2 UK licensing, registration and vehicle excise duty (VED) requirements

3.3 When will I have to register the vehicle and pay VED?

3.4 Export licence for vehicles over 50 years old

3.5 Non-EU students and non EU workers on temporary assignments

3.6 What do I do when I re-export the vehicle?

3.7 CPD carnets

4.Pleasure craft and other sea going vessels

4.1 How do I claim relief?

4.2 Importation by crew

4.3 Use in the UK and elsewhere within the EU

4.4 Vessels imported for sale

4.5 What do I do when I re-export the vessel

5.Civil aircraft

5.1 How do I claim relief?

5.2 Importation by crew

5.3 Use in the UK and elsewhere within the EU

5.4 What do I do when I re-export the aircraft

6.Completing a C88 (SAD) declaration when a MoT is diverted to free circulation

7.List of countries inside/outside the EU for Customs and VAT purposes

7.1 Territories inside the EU for customs duty and VAT purposes

7.2 Special territories that are inside the EU for Customs duty purposes but not for VAT

7.2 Territories outside the EU for customs duty and VAT purposes

8.Glossary of terms and abbreviations

Your rights and obligations

Do you have any comments or suggestions?

Putting things right

How we use your information

 

Foreword

This notice cancels and replaces Notice 308 (September 2011). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

1.Introduction

1.1 What is this notice about?

This notice explains when relief from customs charges can be claimed on non-EU means of transport (MoT) temporarily imported from outside the EU for private or commercial transport purposes.

The type of transport covered by this notice includes:

  • motorised road vehicles, cycles with engines, trailers/caravans imported with the vehicle or separately
  • any type of civil air transport including light aeroplanes, microlite aircraft, hot air balloons and gliders (this list is not definitive)
  • sea going vessels (for the purposes of this notice this includes pleasure craft/yachts and inland waterway vessels of any description), used to transport goods or persons
  • normal spare parts, accessories and equipment imported with the above

Please note - if the above are temporarily imported:

  • for sports purposes
  • vehicles specially adapted for use in radio, television production or broadcasting
  • for humanitarian purposes such as ambulances forwarded as aid to those effected by natural disaster or similar catastrophes
  • vehicles designed or specially adapted as mobile inspection units, travelling workshops/laboratories
  • for test or demonstration
  • to be sold, or
  • for exhibition

refer to Notice 200 Temporary importations, as relief under Temporary Admission will be subject to different terms and conditions.

1.2 What has changed?

  • Information has been included about the right to be heard for adverse customs decisions, see paragraph 1.5.
  • References to the National Import Reliefs Unit (NIRU) have been amended following the transfer of Temporary Admission responsibilities of NIRU to the Temporary Admissions Team in Redhill (TATR).
  • Paragraph 2.3 has been updated to clarify when private use by a UK/EU resident can be made.
  • DVLA phone, fax and email details in paragraph 3.2 have been updated.
  • The value limit for motor vehicles over 75 years old that require an export licence has increased. Contact details for the Export licensing Unit has also changed, see paragraph 7.7.

Note: This notice is not the law it is our view of what the law says and nothing in this notice takes the place of the law. Anyone who gives false information about claims for relief under these arrangements may be liable to penalties under the Finance Act 2003.

1.3 What law covers this notice?

The law relating to Temporary Admission is published in the Official Journal of the European Union under:

  • Council Regulation (EEC) 2913/92 establishing the Customs Code, and
  • Commission Regulation (EEC) 2454/93, which lays down the provision for its implementation.

EU law on import VAT relief is contained in Council Directive 2006/112/EC, which is interpreted into UK law in the Value Added Tax Act 1994 and Value Added Tax Regulations 1995. Other National provisions and VAT Directives may also apply.

The UK is also a signatory to the Customs Convention on the Temporary Importation of Private Road Vehicles (1954) and the Customs Convention on the Temporary Importation of Commercial Road Vehicles (1956).

Non compliance with the conditions of relief may lead to a Civil Penalty being issued under The Customs (Contravention of a relevant Rule) Regulations 2003 or Exports (Penalty) Regulation 2003, you can find further information about these in Notice 301 Civil penalties for contraventions of customs law.

1.4 Channel Islands and other special territories of the EU

These territories are inside the EU for Customs duty purposes but outside the EU for VAT. This means imports from special territories are not liable to customs duty but are liable to import VAT.

For the purposes of relief where VAT only is due at import:

  • references to outside the customs territory of the EU may be considered as outside the VAT territory of the EU, and
  • a person resident in a special territory considered as a non EU person.

The special territories and all other EU Member States are listed in paragraph 7.2.

1.5 Receiving an adverse Customs decision from HMRC - right to be heard

When you receive an adverse customs decision from HM Revenue & Customs (HMRC) you will first be issued with a pre-notification explaining the reasons why the adverse decision has been made. The pre-notification is called your right to be heard and once issued you will have a period of 30 calendar days in which you may make further representations or provide further information to HMRC concerning the decision.

1.6 Appealing against a customs decision

If you do not agree with any decision issued to you, then within 30 days of the date of the decision you can either:

  • request a review of the decision by someone not involved in making the disputed decision. Your request must be in writing and should set out the reasons why you do not agree with the decision. Please write to:

    HM Revenue & Customs
    Excise Customs Stamps & Money
    Review and Appeals Team
    7th Floor South West
    Alexander House
    21 Victoria Avenue
    Essex
    SS99 1AA
  • or, appeal direct to the Tribunal who are independent of HMRC

If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.

Further information relating to reviews and appeals is contained in leaflet HMRC 1 which can be obtained from our website or by phoning 0300 200 3700.

1.7 Where to get further information

This notice explains the general principles of Temporary Admission, it does not attempt to cover every aspect in detail. If you need further information you can:

  • contact the Customs Helpline on Tel 0300 200 3700
  • email your enquiry using our online enquiry form
  • write to the
    Customs International Trade and Excise (CITEX)
    Written Enquiries Team
    HM Revenue & Customs
    Crownhill Court
    Tailyour Road
    Plymouth
    PL6 5BZ
  • visit the HMRC website, go to www.hmrc.gov.uk
  • go to the official website of the European Commission

Copies of the Official Journal can be obtained from:

TSO Orders/Post Cash Dept
PO Box 29
Norwich
NR3 1GN

Phone orders/general enquiries: Tel 0870 600 5522
Email: Customer Services
Website: TSO Online Bookshop or from TSO Bookshops and Agents, see The Tariff Volume 1, Part 1, Section 1.

2.General condition

2.1 When can relief be claimed?

To claim relief


Criteria


the MoT


must be registered outside the customs territory of the EU in the name of a person established outside the customs territory of EU. If it is not registered it must belong to you or someone else who has their normal place of residence outside the customs territory of EU.


the MoT


must be clearly identifiable, for example:


  • Vehicle identification/chassis number
  • Registration number/certificate
  • Name of the vessel
  • Hull identification number
  • Certificate of Aircraft registration
  • Airworthiness certificate.

private use


must be exclusively for your personal transport purposes, this can also include your use of company transport for a business trip.


commercial use


will apply if you :


  • transport persons for payment, or
  • transport industrial or commercial goods whether or not for payment.

Industrial or commercial transport of goods without payment means for example carriage of raw materials for use in a factory by a transport belonging to that factory.


Use as above must be exclusively for transport which begins or ends outside the EU.


you are a non EU person


if your normal place of residence is outside the EU and can have relief for private or commercial use as above.


if you are a UK/EU resident


  • for private use see paragraph 2.3
  • for commercial use see paragraph 2.4

2.2 Period of relief for non-EU residents

 

Type of transport


How long it can be used for


private use


commercial use


1


Road vehicle


6 months however, if you are a non EU student or non-EU worker on a temporary assignment see paragraph 3.5


for the time it takes for the carriage, picking up and setting down of passengers, loading and unloading of goods, subject to a maximum of 24 months


2


Civil aircraft


6 months


3


Yacht


18 months


4


Any eligible MoT re-hired to you by an EU hire service


whether hired for private or commercial transport purposes the MoT must be re-exported outside the EU within 8 days of the hire


2.3 Private use by a UK/EU resident

If you are a UK/EU resident you can use a MoT meeting the conditions in paragraph 2.1.

 

if


How long it can be used for


1


you will use it for private purposes provided:


  • it has been temporarily imported by the *registration holder, who is a non EU resident, for their own use; and
  • the non EU registration holder has instructed you may use it occasionally whilst they remain in the EU

*Where the MoT is registered in the name of a non EU company/trust, an employee/member of the company/trust must be a non EU resident importing the MoT for their own use to meet these conditions. Non EU residents employed or otherwise engaged solely as a pilot, crew member or driver do not meet these conditions.


Written permission from the non EU registration holder must be made available to Customs/Border agency officers if requested. This must confirm:


  • the non EU registration holders name and address including a contact phone number/email where they can be contacted while they are in the EU
  • that they are the registration holder or, if the MoT is registered to a non EU company/trust, they have written permission from the company/trust identifying their status or position within that company/trust and authority to act as registration holder
  • when the non EU registration holder imported the MoT
  • that it has been temporarily imported for the non EU registration holders own use
  • dates the non EU registration holder will be allowing the EU resident to use it including the EU residents name, address and phone number/email
  • that the non EU registration holder will remain in the EU during any period of use by the EU resident

until the registration holder leaves the EU up to a maximum of:


  • 6 months for road transport or civil aircraft
  • 18 months for vessels

Note: during these periods the MoT must predominately be for use by the non EU resident registration holder


2


hire it outside the EU to return to your home in the EU


it must be returned to the hire service within 8 days of the hire


3


hire it to leave the EU


it must be re-exported outside the EU within 8 days of the hire


4


are employed by the non EU owner and private use is allowed for in your contract of employment (the owner does not need to be in the EU at the time of use)


it must be re-exported outside the EU within:


  • 6 months for road transport or civil aircraft
  • 18 months for vessels

5


are preparing to transfer your normal home and emigrate outside the EU


it must be re-exported within 3 months, see paragraph 2.9


2.4 Commercial use if you are a UK/EU person

 

Commercial use can be made if…


How long it can be used for…


1


the commercial use is arranged by a non EU person and that person has given you written authority to use it on their behalf


for the time it takes to transport goods or persons to or from the EU


2


you are an EU hire service and re-hire the MoT to a non-EU person or a UK/EU resident


whether hired for private or commercial use by the person concerned it must be re-exported outside the EU within 8 days of the start of the hire


3


you are an EU hire service and re-exporting the MoT


it must be re-exported outside the EU within 5 days


4


you are using the MoT in connection with an emergency situation, for example to transport relief workers or relief consignments


not exceeding 5 days


2.5 Rented, hired or chartered MoT

If a MoT is rented, hired or chartered from outside the EU, use will be allowed as described in paragraphs 2.2 (box 1, 2 and 3), 2.3 (box 2, 3 and 5) and 2.4.

If the non-EU MoT is rented, hired or chartered from within the EU, use will be limited to paragraph 2.2 (box 4), 2.3 (box 3) or 2.4 (boxes 2, 3 and 4).

2.6 Do I need to keep records?

Yes. You will need to provide the following if requested by us:

  • proof that the MoT is registered outside the customs territory of the EU in the name of a non-EU person
  • if MoT is not registered, proof that it is owned by a non-EU person for example a sales invoice
  • a passport/identity card for the person claiming relief to confirm their normal place of residence
  • if you are a UK or EU resident, details to support your claim to relief referred to in paragraphs 2.3 or 2.4.
  • when and where the MoT arrived in the EU
  • when and where it leaves the EU or is otherwise disposed of.

These records should be kept for four years after discharging relief.

2.7 What should I do if I temporarily leave the EU?

If the MoT will remain in the UK, the periods of relief referred to in paragraphs 2.2 (boxes 1, 2 and 3) and 2.3 (boxes 1, 4 and 5) can be extended for the time you leave the EU. You should write to the Temporary Admissions Team at the following address to confirm:

  • that the MoT will not be used in your absence (or if it will be used by another entitled person, details of that person) and
  • where it will be kept

HM Revenue & Customs
Temporary Admissions Team
Warwick House
67 Station Road
Redhill
Surrey
RH1 1QU

Phone: 01737 734664
Fax: 01737 734650
Email: TBA

2.8 What if I want to extend the period of my visit, or decide to live permanently in the EU?

The periods in paragraphs 2.2 and 2.3 can be extended in exceptional circumstances within reasonable limits, for example to carry out running repairs necessary before the MoT can be used to leave the EU. If you need an extension you should contact the Temporary Admissions Team Redhill (TATR) at the address in paragraph 2.7 and explain why it is needed.

If you decide to live permanently in the EU, contact TATR to advise them and give details of the MoT. The MoT will no longer be entitled to relief under Temporary Admission but you may qualify for an alternative relief for transfer of residence, see Notice 3 Bringing your belongings and private motor vehicle to the United Kingdom from outside the European Community about importing your belongings and private motor vehicle to the United Kingdom from outside the European Union.

If at any time during your stay in the UK the MoT no longer qualifies for relief you must contact TATR to advise them and complete a diversion entry to pay the customs charges due, see paragraph 2.17. For motor vehicles you will also need to register and license the vehicle in the UK with the DVLA, see paragraph 3.3.

2.9 Relief on MoT imported by EU residents intending to emigrate

If you intend to emigrate outside the EU, you can temporarily import a MoT from outside the EU as long as it is re-exported within three months of its arrival. You will need to provide evidence of your emigration if requested by us.

2.10 Routine maintenance and repairs

Repairs can be carried out to maintain the MoT in the same condition as imported.

If the MoT is temporarily imported for overhaul, refitting, renovation or refurbishment this cannot be carried out under Temporary Admission but relief from customs charges may be available for such work under Inward Processing (see Notice 221 Inward processing relief and Notice 221A Inward processing relief using a simplified authorisation).

2.11 Spares, accessories and equipment

These may include:

  • normal spare parts and equipment carried with the MoT
  • articles for use on board a vessel such as life boats, life saving devices and furniture
  • articles other than stores for use on board aircraft during flight including first-aid and survival equipment.

They do not need to be declared separately unless they are imported separately from the MoT.

If the spares, accessories or equipment are imported ……..


You will need to ……..


after the MoT


make C88 (SAD) declaration to CHIEF quoting customs procedure code (CPC) 53 00 D27 (or where VAT only is due CPC 53 00 003) and provide security, see Notice 200 Temporary Admission, paragraph 4.26


separately and will be re-exported before the MoT leaves the EU


make a C88 (SAD) declaration to re-export them quoting CPC 31 53 000, see Notice 200 Temporary Admission, section 7


separately and are to be re-exported together with the MoT


contact the National Temporary Admission Section (NTAS) at the address given in paragraph 2.12 to advise them of:


  • the C88 (SAD) declaration entry number for the spares and accessories, and
  • details of the MoT that the spare and accessories are being re-exported with including when it will leave the EU.

Any security you provided will be refunded when the evidence above has been received by us.


2.12 Security for import duties

Financial security will not be required for the MoT unless you have a poor compliance record with customs requirements or fail to provide or maintain proper records.

If security is required we will ask you to complete a C88 (SAD) declaration to CHIEF. Security will be equal to the full amount of import duty and/or import VAT potentially due, this may be provided by cash deposit or guarantee. If you have access to CHIEF you can make the declaration to CHIEF electronically by Direct Trader Input (DTI). If you do not have access to CHIEF you can use an agent to submit a DTI declaration on your behalf or the declaration can be made manually for input by customs (CIE). CIE declarations are likely to take longer to be released than electronic declarations.

If a CIE entry is made, send the C88 by email, fax or post to:

HM Revenue & Customs
National Clearance Hub (NCH)
Customs House
Furness Quay
SALFORD
M50 3ZZ

Email: NCH/NCHLAP
Fax: 0800 496 0699

If copies are emailed or faxed, originals should not be sent unless specifically requested by NCH.

NCH will process CIE requests between 0900 and1700, Monday to Friday (excluding public holidays). If you have any queries about clearance of the entry you have sent you can contact the NCH on 0845 001 0085.

The security can be re-claimed when the MoT has been re-exported from the EU or declared to another Customs relief and the correct official documentary evidence has been provided. To reclaim the security you will need to send this evidence of disposal to:

National Temporary Admission Section (NTAS)
Customs House
Furness Quay
Salford
M50 3XN

Phone: 0161 261 7211/12
Email: NTAS

2.13 Customs checks

While the MoT remains in the EU it will be subject to Customs supervision. Visits or checks may be carried out to ensure that the MoT and its use satisfy all conditions for relief.

2.14 Using an agent/third party

If you use a third party such as an agent or freight forwarder to import the MoT you must ensure they are given clear written instructions that relief under Temporary Admission is to be claimed and provide them with all the necessary supporting documents.

If a C88 (SAD) declaration to CHIEF is requested by us you must ensure that the third party sends you a copy of the entry to check that the details are correct.

Third parties who declare MoT for relief without the written authority of the person they act on behalf of will be liable for customs charges due. See Notice 199 Imported goods: Customs procedures and Customs debt.

2.15 Can I scrap the MoT?

If you want to scrap the MoT you must contact TATR at the address given in paragraph 2.7 to obtain approval before it is scrapped. Give TATR full details of the MoT including when it was imported and where you intend to have it scrapped. If approval is given you will need to send TATR commercial evidence that the MoT has been scrapped and the value of the scrap produced.

TATR will arrange for a post clearance demand to be issued to collect the Customs duty and/or import VAT due. This will be based on the value and at the rate applicable to the scrap.

If the MoT is scrapped without our approval you will be liable for payment on the full value and duty rate applicable to the MoT when it was imported.

2.16 When will Customs charges become due?

Any customs charges relieved will become due for payment if:

  • any conditions for claiming relief were not met when you imported the MoT
  • if the MoT is incorrectly used
  • the MoT is not re-exported or placed under another Customs relief within the period of use allowed
  • you decide to remove the MoT from relief to keep it the in the EU, see paragraph 2.17.

Interest for late payment will be charged on any customs duty debt that is not paid in full within five days of the due date. Interest for late payment will be calculated on a daily basis from the due date and is subject to a minimum charge of £25, see Notice 199 Imported goods: Customs procedures and Customs debt.

The current rate of interest can be obtained from the Customs Helpline or our website.

2.17 What do I do if I decide to keep the MoT in the EU?

If you decide not to re-export the MoT and want to keep it permanently in the EU you will need to divert the MoT to free circulation. This means removing the MoT from relief and paying the customs charges that were relieved at import. To do this you will need to make a C88 (SAD) declaration to CHIEF using CPC 40 53 000, Section 6 explains how to complete the declaration.

If you have access to CHIEF you can make the declaration to CHIEF electronically by Direct Trader Input (DTI). If you do not have access to CHIEF you can use an agent to submit a DTI declaration on your behalf or the declaration can be made manually for input by customs (CIE).T CIE declarations are likely to take longer to be released than electronic declarations. Paragraph 2.12 explains where to send your CIE entry.

2.18 What happens if the MoT is stolen?

If your MoT is stolen the customs charges relieved on import will become due.

Report the theft to the police and obtain Crime Reference Number (CRN). You should then contact TATR at the address given in paragraph 2.7 to give full details of the MoT including when it was imported, its value, when it was stolen and the CRN. TATR will arrange for a post clearance demand to be issued to collect the Customs duty and/or import VAT due. This will be based on the value and at the rate applicable to the MoT when you imported it.

If the MoT is later recovered and returned to you these charges may be reclaimed provided you will continue to use it as originally intended and it is in the same condition of use as it was when stolen. To reclaim the customs charges contact TATR to confirm these details together with evidence of the customs charges you have paid and a completed form C285. If TATR are satisfied they will approve and forward the C285 to the National Duty Repayment Centre in Dover. You will then have the remainder of the period of relief that was available at the time the MoT was stolen.

3.Motor vehicles

3.1 How do I claim relief?

Providing the conditions outlined in section 2 are met …


You …


no formal application for authorisation or customs declaration to claim relief will be required if you arrive direct to the UK from a country outside the EU (the Channel Islands are regarded as outside the EU for this purpose)


can go through the ‘nothing to declare’ Channel. This will be treated as :


  • a declaration that you and the vehicle you are importing are eligible for relief, and
  • an application for TA authorisation.

if you are arriving direct to the UK from outside the EU and the vehicle is for your private transport use


may also complete a simple notification using form C110, this can be done before or after you arrive in the UK. This notification is not mandatory and does not need to be presented to be stamped by UK Border Agency officers on arrival but it will help you identify that you are claiming relief if the vehicle is stopped for verification checks. If you use the form complete it in duplicate and send one copy to our Temporary Admissions Team (TATR) at the address shown in paragraph 2.7. Keep the remaining copy with the vehicle whilst it is used within the UK.


If checks are carried out and you have not completed a C110 you may be asked to complete the form as part of those checks.


if the vehicle arrives in the EU in another EU Country


should contact the customs authorities in that EU country to claim relief. If you will subsequently use the vehicle in the UK no further declaration will be required in the UK but you must be able to provide us details of when and where the vehicle first arrived in the EU if asked.


If the vehicle needs to be cleared from a port or airport inventory system on arrival in the UK


or your agent/forwarder or ferry operator will need to complete a customs clearance request form C21 to clear the inventory. On the C21 you should quote customs procedure code (CPC) 00 00 20.


3.2 UK licensing, registration and vehicle excise duty (VED) requirements

Temporary Admission does not relieve Vehicle Excise Duty (VED) however you will be able to use a vehicle displaying foreign plates in the UK without payment of VED for a limited period provided all taxes, including vehicle tax, are paid in the country of origin, see paragraph 3.3.

If the vehicle displays a third country registration plate bearing a mark in letters or numbers that are not identifiable in the UK, you will need to contact TATR at the address given in paragraph 2.7. Provided you and the vehicle satisfy the conditions for relief, they can arrange for the reverse of your notification of arrival/departure Form C110 to be stamped. You will then need to have the vehicle registered under a temporary registration mark for the period of your visit. To do this, present the endorsed notification form C110 to:

  • an office of the RAC motoring organisation at your port of arrival in the UK (they act as agents of the Department for Transport for such registrations), or
  • Wimbledon Driver and Vehicle Licensing Agency Local Office
    Connect House
    133-137 Alexandra Road
    Wimbledon
    SW19 7JY.

Further information about VED and UK registration requirements is available on the Directgov website or you can contact:

Vehicle Customer Services (VCS)
DVLA
Swansea SA99 1AR

Phone: 0300 790 6802
Fax: 0300 123 0798

Email contacts: www.direct.gov.uk/emaildvla

3.3 When will I have to register the vehicle and pay VED?

The vehicle will need to taxed and registered in the UK with the Driver and Vehicle Licensing Agency (DVLA) if the vehicle:

  • is not fully registered in the home country
  • if the vehicle is fully registered in the home country but stays in the UK more than 6 months (if you are a student or a non EU worker on a temporary assignment the vehicle will not need to taxed and registered until after any period of customs relief has expired).

If you become resident in the UK and you have been in the UK for more than 6 months the vehicle will need to be taxed and registered in the UK.

If the vehicle is under relief and you need to register and tax it contact TATR at the address given in paragraph 2.7. Advise TATR of your details and the vehicle including when it was imported. If TATR are satisfied that you are entitled to relief they can issue form C&E 388 to enable you to register the vehicle. This form advises the DVLA that the vehicle is under a customs restriction. When the vehicle is re-exported from the UK you can claim a refund of VED from the DVLA. Refunds will only be paid on surrender of the disc and only for complete calendar months left to run.

3.4 Export licence for vehicles over 50 years old

You will need an individual export licence when …


if it is …


you take your vehicle to another EU Country


  • over 50 years old, and
  • valued at £65,000 or more, and
  • is foreign registered and has been in the UK for more than 3 months if imported for private use, or
  • has been in the UK for any period of time if imported for commercial use.

you re-export your vehicle outside the EU


over 75 years old and valued at £40,530 or more.


You can get the licence from the Export Licensing Unit at the Museums, Libraries and Archives Council (MLA). You should present the export licence to us at the time of shipment.

For further information about the export licence requirements go to the export licensing page of MLA’s website or contact the MLA at:

Export Licensing Unit
Arts Council England
14 Great Peter Street
London SW1P 3NQ

Phone: 0207 7973 5228/5194/5387/5241/5139/5188
Email: elu@artscouncil.org.uk
Website: www.artscouncil.org.uk

3.5 Non-EU students and non EU workers on temporary assignments

If your normal place of residence is outside the EU and you temporarily import a vehicle for use during your studies or assignment, the vehicle can remain under relief in the EU for the period of your studies or until the end of your assignment, see also paragraph 3.3.

3.6 What do I do when I re-export the vehicle?

If …


What you need to do


you were not required to make a C88 (SAD) declaration for relief at import (see paragraph 2.12)


no formal customs declaration for re-export is required. Your declaration for re-export is considered to be made and accepted when the vehicle leaves the EU.


if you completed form C110 when you arrived (see paragraph 3.1)


enter the date the vehicle is re-exported on the C110 copy that you kept and send it to TATR at the address shown in paragraph 2.7.


the vehicle is recorded on a port or airport inventory system


to clear the inventory you or your agent will need to complete a customs clearance request form C21. On the C21 quote customs procedure code (CPC) 10 00 041.


you were required to provide security and make a C88 (SAD) declaration at import (see paragraph 2.12)


you will need to complete a C88 (SAD) re-export declaration to CHIEF using CPC 31 53 000, see Notice 200 Temporary Admission, Section 7. The Tariff and completion notes for CPC 31 53 000 explain how to complete the remainder of the form. Paragraph 2.12 explains how to reclaim the security.


3.7 CPD carnets

A CPD carnet is an International Customs document used in certain countries to temporarily import motor vehicles. A CPD carnet is not required in the UK to temporarily import a vehicle but may be required in some other EU Countries. If you plan to use your vehicle in another EU Country you should contact the Customs authority in that Country to confirm their requirements.

For further information about CPD carnets see Notice 104 ATA and CPD carnets.

4.Pleasure craft and other sea going vessels

4.1 How do I claim relief?

Providing the conditions outlined in Section 2 are met …


no formal application for authorisation or customs declaration to claim relief will be required when arriving direct from a country outside the EU (the Channel Islands are regarded as outside the EU for this purpose)


when you enter UK territorial waters (the 12 mile limit) without making a customs declaration this will be treated as:


  • a declaration that you and the vessel you are importing are eligible for relief, and
  • an application for TA authorisation.

if the vessel arrives in the EU in another EU Country


you should contact the customs authorities in that EU country to claim relief. If you will subsequently use the vessel in the UK no further declaration will be required in the UK but you must be able to provide us details of when and where the vessel first arrived in the EU if asked.


if the vessel will be used first in the UK and then in other EU countries


see paragraph 4.3.


Note - Although no formal declaration to claim Temporary Admission is required, if you are importing a pleasure craft and arrive in the UK direct from a country outside the EU you will need to fly the ‘Q’ flag where it can readily be seen as soon as you enter UK waters. Do not take down the flag until you have phoned the National Yachtline on Tel 0845 723 1110 to notify your arrival. You will also need to report any prohibited or restricted goods, any duty free stores and any persons that require immigration clearance, for further details see Notice 1 A Customs guide for travellers entering the UK and Notice 8 Sailing your pleasure craft to and from the United Kingdom.

4.2 Importation by crew

If the vessel will be imported on your behalf before or after you arrive by persons paid or otherwise engaged as crew, for relief purposes the nationality of crew members and their country of residence will not need to be considered. However the crew should still contact the National Yachtline as required in the note to paragraph 4.1. You must also ensure that the crew are able to provide your details and when you are due to join the vessel. Your use of the vessel will still be subject to the conditions explained in Section 2.

4.3 Use in the UK and elsewhere within the EU

Although no formal declaration for relief is required, if you will use the vessel in the UK before using it in other EU countries you may find it more favourable to make an oral declaration and submit an inventory document at the time of import to apply for authorisation and claim relief. This is not mandatory but can help you to provide evidence to customs authorities in other EU countries, that relief under TA was initially claimed in the UK.

A copy of the EU Commission model inventory document to support an oral customs declaration is available on our website or can be obtained from TATR at the address given in paragraph 2.7.

Complete the inventory form (copy 1 and 2) and present them to UK Border Agency officers at import. They will endorse them, retain the copy 1 and return copy 2 to you. We recommend that you keep a copy of the endorsed document with the vessel.

4.4 Vessels imported for sale

If you import a vessel solely for the purpose of sale, relief under the terms in this notice cannot be claimed. Relief under other Temporary Admission arrangements may however be available if the vessel is imported for:

  • satisfactory acceptance tests in connection with a sales contract
  • approval where the consignee may decide to purchase after inspection, or
  • if it is a used vessel, imported with a view to sale by auction

For further details about these see Notice 200 Temporary Admission.

A yacht brokers scheme which allows you to suspend payment of import duties is also available under Customs Warehousing arrangements, see Notice 232 Customs warehousing. For details about this scheme contact the Association of Yacht Brokers and Agents (ABYA).

4.5 What do I do when I re-export the vessel

If …


What you need to do


you were not required to make a C88 (SAD) declaration for relief at import (see paragraph 2.12)


no formal customs declaration for re-export is required. Your declaration for re-export is considered to be made and accepted when the vessel leaves the EU.


you made an oral declaration as explained in paragraph 4.3


you should present copy 2 of the inventory document to the Customs office at the final place of departure from the EU. It will be stamped and returned to you. To confirm that the vessel has left the EU send the stamped inventory document to TATR at the address given in paragraph 2.7.


you were required to provide security and make a C88 (SAD) declaration at import (see paragraph 2.12)


you will need to complete a C88 (SAD) re-export declaration to CHIEF using CPC 31 53 000, see Notice 200 Temporary Admission, section 7. The Tariff and completion notes for CPC 31 53 000 explain how to complete the remainder of the form. Paragraph 2.12 explains how to reclaim the security.


Note: If you are sailing direct to a non-EU country then in addition to the above, you will need to complete form C1331 to notify your departure, for further details about this see Notice 8 Sailing your pleasure craft to and from the United Kingdom.

5.Civil aircraft

5.1 How do I claim relief?

Providing the conditions outlined in section 2 are met…


 

no formal application for authorisation or customs declaration to claim relief will be required when arriving direct from a country outside the EU (the Channel Islands are regarded as outside the EU for this purpose).


when you arrive in the UK without making a customs declaration this will be treated as:


  • a declaration that you and the aircraft you are importing are eligible for relief, and
  • an application for TA authorisation.

if the aircraft arrives in another EU country


you should contact the customs authorities in that EU country to claim relief. If you will subsequently use the aircraft in the UK no further declaration will be required in the UK but you must be able to provide us details of when and where the vessel first arrived in the EU if asked.


if the aircraft will be used first in the UK and then in other EU countries


see paragraph 5.3.


Note – Although no formal declaration to claim Temporary Admission is required, if you arrive in the UK direct from outside the EU the aircraft must arrive at a Customs designated airport or Certificate of Agreement (COA) airfield (these are identified in the following General Aviation Report (GAR) 'completion and submission instructions'), you will also need to complete a General Aviation Report (GAR) to provide prior notification of the flight including crew and passenger details. The GAR (available together with completion and submission instructions on our website or from the Customs Helpline), should be sent to the National Co-ordination Unit (NCU) by fax on 01708 862521, (overseas +44 1708 862521) or 0870 240 3738 or via email a minimum of 4 hours prior to arrival. You will also need to report any prohibited or restricted goods, any duty free stores, for further details see Notice 1 A Customs guide for travellers entering the UK.

5.2 Importation by crew

If the aircraft will be imported on your behalf before or after you arrive by persons paid or otherwise engaged as crew, for relief purposes the nationality of crew members and their country of residence will not need to be considered. However the crew should still complete a General Aviation Report (GAR) as required in the note to paragraph 5.1. You must also ensure that the crew are able to provide your details and when you are due to join the aircraft. Your use of the aircraft will still be subject to the conditions explained in Section 2.

5.3 Use in the UK and elsewhere within the EU

Although no formal declaration for relief is required, if you will use the aircraft in the UK before using it in other EU countries you may find it more favourable to make an oral declaration and submit an inventory document at the time of import to apply for authorisation and claim relief. This is not mandatory but can help you to provide evidence to customs authorities in other EU countries, that relief under TA was initially claimed in the UK.

A copy of the EU Commission model inventory document to support an oral customs declaration is available on our website or can be obtained from TATR at the address given in paragraph 2.7.

Complete the inventory form (copy 1 and 2) and present them to the UK Border Agency at import. They will endorse them, retain the copy 1 and return copy 2 to you. We recommend that a copy of the endorsed document is kept with the aircraft.

5.4 What do I do when I re-export the aircraft

If …


What you need to do


you were not required to make a C88 (SAD) declaration for relief at import (see paragraph 5.1)


no formal customs declaration for re-export is required. Your declaration for re-export is considered to be made and accepted when the aircraft leaves the EU.


you made an oral declaration as explained in paragraph 5.3


present copy 2 of the inventory document to the Customs office at the final place of departure from the EU. It will be stamped and returned to you. To confirm that the aircraft has left the EU send the stamped inventory document to TATR at the address given in paragraph 2.7.


you were required to provide security and make a C88 (SAD) declaration at import (see paragraph 5.3)


you will need to complete a C88 (SAD) re-export declaration to CHIEF using CPC 31 53 000, see Notice 200 Section 7. The Tariff and completion notes for CPC 31 53 000 explain how to complete the remainder of the form. Paragraph 2.12 explains how to reclaim the security.


Note: If you will be flying direct to a non EU country then in addition to the above, you will need to complete a General Aviation Report (GAR) to provide prior notification of departure. The GAR should be sent to the National Co-ordination Unit (NCU) by fax on 01708 862521, (overseas +44 1708 862521) or 0870 2403738 or via email a minimum of four hours prior to departure.

6.Completing a C88 (SAD) declaration when a MoT is diverted to free circulation

(Referred to in paragraph 2.17)

 

Field description


Information required - further details about the completion of each box are given in the Tariff Volume 3 Part 3 Imports


1


Declaration


  • 1st sub-division ‘IM
  • 2nd sub-division ‘A’ (full declaration)

2


Consignor


enter the name and full address of the person who used the MoT or arranged for it to be used


3


Forms


leave blank


5


Items


this should correspond with the number of ‘description of goods’ boxes (box 31) completed


8


Consignee and No


The full name and address of the person to whom the container/pallets are to be delivered and their EORI number (further information about EORI is available on our website).


14


Declarant/representative


The name and address of the declarant or their representative and one of the following codes as appropriate :


  • 1 - if the consignor and consignee are same person and they are completing the entry
  • 2 - if an agent is completing the entry and acting as a direct representative
  • 3 - if an agent is completing the entry and acting as a indirect representative

15a


Country of dispatch


The country code from where the means of transport was initially dispatched to the UK


19


Container


Enter ‘0’


This field is only mandatory on a manual entry, it does not appear on a CHIEF entry


21


Identity and nationality of active means of transport crossing the border


enter ‘GB’


22


Currency and Invoice Price


The currency and value of the means of transport when it was imported


25


Mode of transport at the border


Coded as applicable for when the MoT was imported, for example,


  • 1 – Sea
  • 3 – Road
  • 4 – Air

30


Location of goods


Enter ‘GB’ followed by the relevant 3 letter code for the location nearest to where the means of transport being diverted will be available for examination. Location codes are listed in the Tariff Appendix C2 and C3.


31


Packages and description of goods


The normal trade description for the means of transport and the means of identification


32


Item number


The item number up to the total entered in box 5


33


Commodity code


The CN code for the means of transport in box 31 (for further information see Notice 600 Classifying your imports or exports.


34


Country of origin


The code for the country from where the means of transport was initially dispatched to the UK


36


Preference


enter code – ‘100’ for no preference


37


CPC


40 53 000


40


Supplementary Declaration/Previous document


enter Z/(followed by the commercial document type that covered the MoT when it was initially imported - for example, 750 for bill of lading - see Tariff Volume 3 Appendix C12)/(followed by the reference number of the commercial document)


If a C88 (SAD) declaration was used to import the MoT enter Z/ZZZ/ followed by the C88 (SAD) import entry number


42


Item price


item price shown in box 22


44


Additional Information


enter – the following supervising office address as a ‘SPOFF’ statement (see Tariff Volume 3, Appendix C9)


  • Temporary Admissions Team, Warwick House, 67 Station Road, Redhill, Surrey, RH1 1QU, or
  • if the MoT was required to be declared at import using CPC 53 00 D03 or 53 00 004 enter ‘National Temporary Admission Section, Customs House, Furness Quays, Salford, M50 3XN’

46


Statistical value


Insert the sterling value of the MoT described in box 31, see Tariff Volume 1 Part 14


47


Calculation of Taxes


 

a) Type


enter the appropriate code for the tax type(s) applicable, that is


  • A00 = Customs duty
  • B00 = VAT

b) Tax base


(CIE entry) - for the Customs duty tax line, enter the value on which the customs duty is to be calculated. For the VAT tax line enter the value above including the customs duty due.


If making a DTI entry CHIEF will normally calculate the tax base from other entered data


c) Tax rate


For the Customs duty tax line, enter ‘F’ (Full rate of duty). For the VAT tax line enter ‘S’ standard rate


For code rates other than full see Tariff Volume 3 Part 3 note for box 47c


d) Amount


(CIE entry) – enter the total amount of customs duty and the amount of VAT payable


(DTI entry) – CHIEF will normally calculate the tax base from other entered data


e) MOP


  • A = Immediate payment by cash or equivalent
  • D = Immediate payment debited by FAS account
  • F = deferred payment

48


Deferred Payment


(use dependent on method of payment)


  • A = Declarants account or account belonging to the trader identified by ‘No’ in box 14
  • B = Consignee’s account – specific authority
  • C = Consignee’s account – standing authority
  • D = Consignee’s account (Consignee completing the declaration) Note Cannot be used when two deferment numbers are entered

54


Place and date, signature and name of the declarant or representative


Information about completing box 54 is given in Notice 199 Imported goods: Customs procedures and Customs debt


7.List of countries inside/outside the EU for Customs and VAT purposes

(Referred to in paragraph 1.4)

The Customs territory of the EU includes the territorial waters, inland maritime waters and airspace of Member States

7.1 Territories inside the EU for customs duty and VAT purposes

List of EU territories


Austria


Azores


Balearic Islands


Belgium


Bulgaria


Cyprus in accordance with the provisions of the 2003 Act of Accession


Czech Republic


Denmark


Estonia


Finland


France


Germany


Greece


Hungary


Republic of Ireland


Italy


Latvia


Lithuania


Luxembourg


Madeira


Malta


Monaco


Netherlands


Poland


Portugal


Slovakia


Romania


Slovenia


Spain


Sweden


   

United Kingdom of Great Britain and Northern Ireland and the Isle of Man


If MoT held under TA are released to free circulation in any of the above territories, the customs charges relieved on import will be due, see paragraph 2.17.

7.2 Special territories that are inside the EU for Customs duty purposes but not for VAT

List of special EU territories


Aland Islands


Andorra (tariff Chapters 25 onwards)


Canary Islands


Channel Islands


French Guiana


Guadeloupe


Martinique


Mount Athos (Agion Poros)


Reunion


San Marino


   

Note - If the MoT was liable at import to import VAT only, re-exporting the MoT to any of the special territories will discharge relief. If the MoT was liable at import to Customs duty, re-exporting the MoT to the any of the special territories will not discharge relief.

7.2 Territories outside the EU for customs duty and VAT purposes

List of non-EU territories


Andorra (Tariff Chapters 1–24)


Faroe Islands


Busingen


French overseas territories (other than those listed in paragraph 7.2)


Ceuta


Greenland


Commune of Campione d’Italia


Heligoland


Commune of Livigno


Lake Lugano


Cyprus (those areas not under the control of The Government of the Republic of Cyprus)


Melilla


and all other territories not listed in this section.

8.Glossary of terms and abbreviations

Term


Description


C88


The UK version of the Single Administrative Document (SAD) for making import, export and transfer declarations.


CHIEF


Customs Handling of Import and Export Freight). The Customs entry processing clearance procedure.


Community


Member States of the European Union.


CPC - Customs Procedure Code


A six-digit code used on entries on import, re-export and declarations, to identify the type of procedure for which the goods are entered and from which they came. Details of CPCs can be found in Volume 3 of the Tariff.


Customs charges


Customs duties, import VAT.


Customs duty


An indirect tax that provides protection for Community industry raised on imported goods. It does not include Excise duty or VAT.


Customs procedure


Release for free circulation, Community Transit, Customs Warehousing, Inward Processing (IP), Processing under Customs Control (PCC), Temporary Admission (in older versions of notices this is referred to as Temporary Importation relief), Outward Processing Relief (OPR), exportation.


Customs Warehouse


A system or place authorised by Customs for the storage of non-Community goods under duty and VAT suspension (see Notice 232 Customs warehousing).


EU


European Union.


EU person/resident


A person established in the Community. In the case of a natural person, any person who has their normal place of residence within the Community.


The Customs Helpline


The Customs network of advice centres that provide advice and assistance on Customs and VAT matters. The local national phone number is 0300 200 3700


IP


Inward Processing – Customs procedure providing import duty relief for goods imported to the EU for process and re-export outside the EU (see Notice 221 Inward Processing)


Member State


Member country of the European Union (see section 7).


Non EU person/resident


A person established outside the Community. In the case of a natural person, any person who has their normal place of residence outside the Community.


In the case of a legal person or an association of persons, any person that has, outside the Community:


  • its registered office
  • its central headquarters, or
  • a permanent business establishment.

Normal place of residence


'Normal residence' means the place where a person usually lives for at least 185 days in each calendar year because of personal and occupational ties, or, in the case of a person with no occupational ties, because of personal ties which show close links between that person and the place where he is living.


If you are temporarily importing a private motor vehicle and staying in the EU solely for the purpose of pursuing educational studies or fulfilling a temporary work assignment but have a home and personal ties outside the EU, for relief purposes your normal residence will be outside the EU.


Registration holder


The person, company or trust in whose name a means of transport is registered as the keeper or owner. For the purposes of this notice the person, company or trust must be established outside the EU.


SAD (Single Administrative Document)


Document used throughout the EU for making import/export declarations - the UK version is form C88 (SAD).


TA


Temporary Admission.


Tariff


The Integrated Tariff of the United Kingdom.


Temporary assignment


any type of work contract or assignment whether paid or unpaid.


Transfer of residence


Relief available to persons including expatriates, moving their normal home to the EU.


Third Country


Any country that is outside the Customs Territory of the EU.


VAT


Value Added Tax.


Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you. For more information go to Your Charter.

Do you have any comments or suggestions?

If you have any comments or suggestions to make about this notice, please write to:

HM Revenue & Customs
Excise, Customs, Stamps & Money
10th Floor Alexander House
21 Victoria Avenue
Southend-on-Sea
SS99 1AA

Please note this address is not for general enquiries.

For your general enquiries please phone our Helpline 0300 200 3700.

Putting things right

If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.

If you want to know more about making a complaint go to www.hmrc.gov.uk and under quick links, select Complaints and appeals.

How we use your information

HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

  • check the accuracy of information
  • prevent or detect crime
  • protect public funds.

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HMRC unless the law permits us to do so. For more information go to www.hmrc.gov.uk and look for Data Protection Act within the Search facility.

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