Temporary Admission

HMRC Reference:Notice 200 (March 2012) View Change History
 

Contents

1.Introduction

1.1 What this notice is about

1.2 What has changed

1.3 What law covers this notice?

1.4 Receiving an adverse Customs decision from HMRC – right to be heard

1.5 Procedure for appealing against a customs decision

1.6 Where can I obtain further information about Temporary Admission?

2.General conditions

2.1 General conditions for relief

2.2 Goods subject to import prohibitions, restrictions or licensing requirements

2.3 What type of goods does relief cover?

2.4 Who can claim relief?

2.5 How Temporary Admission works

2.6 Security for customs charges

2.7 The special territories of the EU and VAT only goods

3.Authorisation and entry to Temporary Admission

3.1 How do I apply for relief?

3.2 Can I apply for relief after import?

3.3 Authorising a third party to act on your behalf

3.4 Simplified authorisation

3.5 Simplified single authorisation

3.6 The oral declaration procedure

3.7 'Declaration by any other act' procedure

3.8 Importing TA goods by post

3.9 Consignments liable to more than one duty rate

3.10 How long can I use the goods for?

3.11 What if I need to use the goods for a longer period?

3.12 Refusal of an application for authorisation

3.13 How do I cancel my authorisation?

3.14 Can Customs cancel an authorisation

3.15 What records must I keep?

3.16 Customs checks and records

4.TA reliefs available

4.1 Radio and television production and broadcasting equipment and vehicles specially adapted for use for the above purpose and their equipment imported by public or private organisations

4.2 Instruments and apparatus necessary for doctors to provide assistance for patients awaiting an organ transplant

4.3 Travellers personal effects reasonably required for a journey

4.4 Goods for sports purposes

4.5 Welfare material for seafarers

4.6 Disaster relief material

4.7 Medical, surgical and laboratory equipment

4.8 Activities carried out using animals (except those imported for transport)

4.9 Saddle or draught animals

4.10 Sound, image or data carrying material

4.11 Publicity material

4.12 Professional equipment

4.13 Pedagogic (educational) material and scientific equipment

4.14 Packings

4.15 Moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles

4.16 Special tools and instruments

4.17 Goods subjected to tests, experiments or demonstrations

4.18 Goods subject to satisfactory acceptance tests

4.19 Goods used to carry out tests, experiments or demonstrations

4.20 Samples

4.21 Replacement means of production

4.22 Goods to be used or exhibited at a public event

4.23 Goods for approval

4.24 Works of art, collectors items and antiques

4.25 Goods, other than newly manufactured ones, imported with a view to sale at auction

4.26 Spare parts, accessories and equipment

4.27 Other goods or conditions for TA not met

5.Retrospective TA authorisation

5.1 Can l apply for a retrospective authorisation?

5.2 What is 'obvious negligence'?

5.3 How do l apply for a retrospective authorisation?

6.Transfers

6.1 Can goods be transferred to another person?

6.2 Sending TA goods to another EU Country

6.3 Form INF6

6.4 Three SAD copies procedure

7.Re-export and other allowable disposals

7.1 Discharging Temporary Admission

7.2 Re-exporting goods outside the EU

7.3 Re-exporting goods from the EU via another EU Country

7.4 Re-exporting goods that were imported by Oral declaration

7.5 Re-exporting goods that were imported by ‘any other act’

7.6 Postal exports (Royal Mail)

7.7 Re-export of cultural goods or vehicles over 50 years old

7.8 Diverting goods to free circulation

7.9 Diverting goods subject to import licence restrictions

7.10 Diverting goods subject to tariff quotas or ceilings

7.11 referential duty rates on diversion

7.12 Destruction

7.13 Evidence of disposal

7.14 Customs debt

8.Compensatory interest

8.1 Why is compensatory interest charged?

8.2 How is compensatory interest calculated?

8.3 Compensatory interest rate

8.4 Payment of compensatory interest

8.5 Circumstances when compensatory interest will not be due

9.Security and guarantees

9.1 General

9.2 Bonds

9.3 Reduced value for security on works of art, collectors' pieces or antiques

9.4 Methods of providing security

9.5 How do l re-claim my security or guarantee?

10.List of countries inside/outside the EU for customs and VAT purposes

10.1 Territories inside the EU for customs duty and VAT purposes

10.1 Territories inside the EU for Customs duty purposes but not for VAT

10.2 Territories outside the EU for customs duty and VAT purposes

11.Oral procedure (Form C108)

12.Works of art, collectors' items and antiques

13.Other types of authorisation

13.1 General

13.2 Partial Relief

13.3 Full authorisation

13.4 Single authorisation

13.5 How to apply for a single authorisation

13.6 Integrated authorisation

13.7 How to apply for an integrated authorisation

13.8 Authorisation number

13.9 How to cancel your authorisation

14.Diverting TA goods to free circulation - completing a C88 (SAD) declaration

15.Glossary

Your rights and obligations

Do you have any comments or suggestions?

Putting things right

How we use your information

 

1.Introduction

1.1 What this notice is about

This notice explains when you can claim relief from customs charges if goods are imported from outside the EU for temporary use in the UK.

Temporary Admission (TA) of non EU Containers and Pallets and non EU Means of Transport imported for transport purposes, are covered by separate notices:

  • Notice 306 Temporary Admission – temporarily importing non EU Containers and Pallets
  • Notice 308 Temporary Admission – temporarily importing non EU Means of Transport for private or commercial use.

Alternatively you may be able to use an ATA carnet to claim relief under Temporary Admission for most of the goods covered by this notice. Using an ATA carnet replaces the normal customs documents required at import and re-export. For further information see Notice 104 ATA and CPD Carnets.

The glossary at Section 15 explains the meaning of some of the particular words, phrases and abbreviations used.

1.2 What has changed

  • Information has been included about the right to be heard for adverse customs decisions, see paragraph 1.4
  • references to the National Import Reliefs Unit (NIRU) have been amended following the transfer of their Temporary Admission responsibilities to the Temporary Admissions Team in Redhill (TATR)
  • DEFRA Animal Health contact details for the PETS travel scheme have been included in paragraph 2.2
  • 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
  • Section 12 which reproduces Annex IX of Council Directive 2006/112/EC has been corrected

1.3 What law covers this notice?

The law on Temporary Admission is published in the Official Journal of the European Union under Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code and Commission Regulation (EEC) No. 2454/93 which lays down provisions 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 under which authority for the Value Added Tax Regulations 1995 were made. Other national provisions and VAT directives may also apply.

This notice is not the law - it is our view of what the law says and nothing in it takes the place of law.

Note: Anyone who gives false information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

1.4 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.

1.5 Procedure for 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:

  • send new information or arguments to the decision maker
  • 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 HMRC1 HM Revenue & Customs decisions - 'what to do if you disagree' which can be obtained from our website, or by phoning 0845 010 9000.

1.6 Where can I obtain further information about Temporary Admission?

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:

  • phone the Customs Helpline on 0845 010 9000
  • email your enquiry using our online enquiry form
  • write to:
    HM Revenue & Customs
    Customs, International Trade and Excise (CITEX) Written Enquiries Team
    Crownhill Court
    Tailyour Road
    Plymouth
    PL6 5BZ
  • visit the HMRC website, go to www.hmrc.gov.uk or
  • go to the official website of the European Union

Copies of the Official Journal can be obtained from:

The Stationery Office
PO Box 29
Norwich
NR3 1GN

Phone orders and general enquiries: Tel 0870 600 5522
Email: customer.services@tso.co.uk
The Stationery Office
website or from 'The Stationery Office Bookshops', see The Tariff Volume 1, Part 1, Section 1.

2.General conditions

2.1 General conditions for relief

Goods must …


 

be imported for a specified use


The types of goods and allowable uses are identified in Section 4


be intended for re-export after use within a specified time


The only exceptions are for goods identified in paragraphs 4.18, 4.22, 4.23, 4.24, 4.25.


The maximum periods of use for each of the TA reliefs are stated in Section 4


not be altered or changed


The goods cannot be processed, only repairs or routine maintenance necessary to preserve them in the condition they were imported may be carried out


If goods are imported for process or repair or simply to be stored without use before re-export, alternative reliefs may be available under Inward Processing (IP) - Notice 221 and Notice 221A, or Customs warehousing - see Notice 232.

2.2 Goods subject to import prohibitions, restrictions or licensing requirements

Temporary Admission does not remove the need to comply with any import/export prohibitions or restrictions, for example for drugs, counterfeit/pirated goods or endangered species (including derivatives such as ivory, furs and goods made from skins).

If you are importing …


   

any goods subject to surveillance licences, or any textile products that require documentary proof of origin which normally require an import licence from the Department of Business, Innovation & Skills (BIS)


you can enter them to TA without presentation of the necessary licence, however you will need to present the licence if the goods are later released to free circulation, see paragraph 7.9


firearms and ammunition or nuclear materials


a valid import licence must be obtained and endorsed with each entry. For further information contact the BIS Import Licensing Branch ILB Enquiry Point, Tel 01642 364333/334, fax: 01642 364269, email enquiries.ilb@bis.gsi.gov.uk


For non EU travellers temporarily importing firearms or shotguns a UK police British Visitor's Permit will be required. For further information contact the relevant UK Police firearms licensing authority in the area where the importers UK sponsor lives.


licensable goods subject to quantitative import restrictions or tariff quotas


a licence will not be required and any quantitative import restriction or quota will not apply when goods are entered to TA, see paragraph 7.10


goods where a preferential duty rate is available at import


the preferential rate cannot be claimed when the goods are entered to TA, see paragraph 7.11


horses


they may only be imported at approved Border Inspection posts (BIPs) for checks by health officials to be made. Once satisfactory checks have been completed a Common Veterinary Entry Document (CVED) is issued. Separate arrangements also apply to horses brought in from the Channel Islands. You should check requirements on the DEFRA website and with Animal Health before importing. The date by which the horse must be re-exported will be determined by the animal health rules, for further information:


Pets


Details of the PETS travel scheme can be found on the DEFRA website. For all PETS Travel Scheme and Quarantine related queries contact pettravel@ahvla.gsi.gov.uk


Tel: 01245 454860, fax: 01245 351162


For information about these see the Tariff, Volume 1 Part 3 or phone Customs Helpline.

2.3 What type of goods does relief cover?

The types of goods and uses are explained in Section 4.

2.4 Who can claim relief?

Relief can be claimed by the person who actually uses the goods or arranges for them to be used on their behalf. If the consignee is not the user or the person on whose behalf the goods will be used, the person claiming relief must be clearly identified when the goods are declared. Depending on the type of goods and use they may need to be owned and/or used by a person resident outside the EU, Section 4 explains where this applies.

Agents, freight forwarders or fast parcel operators who complete customs entries on behalf of an importer or deliver goods to the place where they will be used, cannot claim relief in their own name if they are not responsible for using the goods or arranging for them to be used on their behalf, see paragraph 3.3.

2.5 How Temporary Admission works

Relief must be claimed in the EU country where the first TA use takes place. For a TA use in the UK you can apply for this at the time you import the goods, see Section 3. If you regularly import goods for temporary use you can also apply for a Full TA authorisation which requires prior approval, see Section 13.

Relief from all customs charges can be claimed if the goods and the use made of them are included in Section 4. If your goods are not included in Section 4, or they are included but not all conditions for a relief can be met, you may be able to claim Partial relief but you will need to apply for a Full TA authorisation, see Section 13.

2.6 Security for customs charges

For most goods security will be required for the full amount of duties and import VAT potentially due. Section 4 identifies if security is required under a particular relief. This can be reclaimed when the goods have been re-exported or put to another allowable disposal and satisfactory documentary evidence can be provided. See Sections 7 and 9 for further details.

2.7 The special territories of the EU and VAT only goods

Special territories are inside the EU for customs duty purposes but outside the EU for VAT. This means imports of special territories goods are not liable to customs duty but are liable to import VAT. These territories are listed in Section 10.

If you import goods from outside the EU that are liable to VAT only or import from a special territory of the EU such as the Channel Islands, the same conditions, requirements and procedures for claiming Temporary Admission apply. For the purposes of relief, re-export of TA goods liable to VAT only to a special territory discharges TA arrangements, see paragraph 7.2.

3.Authorisation and entry to Temporary Admission

3.1 How do I apply for relief?

To claim relief you need to apply for authorisation and make a declaration to TA. You must apply in the EU Country where the goods are to be used. For example if you import goods to the UK for an exhibition in Ireland, you cannot make a declaration to TA in the UK. You will need to send the goods to Ireland using the Community Transit procedure (see paragraph 6.2) and make your application/declaration for TA in Ireland.

For the procedures covered in this Section each declaration for relief in the UK is treated as a separate application for authorisation, the authorisation will only be for the goods and the use covered by the declaration. If the declaration to TA is accepted, the person claiming relief will be the authorisation holder, see paragraph 2.4. They will be responsible for any customs charges on the goods declared whether or not they own them.

Depending on the type of goods and uses referred to in Section 4, you can apply for relief at the time of import by:

Method


Description


C88 (SAD) declaration to CHIEF


this is called a 'Simplified authorisation', see paragraphs 3.4 and 3.5


an oral declaration supported by an inventory document Form C108


this can only be used in limited cases for the types of goods referred to in paragraph 3.6


going through the 'nothing to declare' channel or its equivalent


this is known as a ‘declaration by any other act’ and can only be used by non EU resident travellers for their personal effects or items for sports purposes or welfare materials for seafarers, see paragraph 3.7


Note: If we have any concerns about use of the 'oral declaration' or 'any other act' procedures, we can require a C88 (SAD) declaration for TA, if this is necessary security for customs charges will also be required.

3.2 Can I apply for relief after import?

You will pay customs charges due on import if your goods are declared for free circulation. If this is done in error or your goods were declared to another customs procedure instead of TA, you may be able to apply for a retrospective TA authorisation to claim relief from the customs charges subject to certain conditions, see Section 5.

3.3 Authorising a third party to act on your behalf

You can use a third party such as an agent, freight forwarder or fast parcel operator to complete entries on your behalf but you must ensure:

  • you give clear written instructions for the goods to be entered to TA
  • that you are clearly identified as the person claiming relief, and
  • get them to send you details of declarations made so that you can check the accuracy of customs declarations made on your behalf.

If the declaration is incorrect, then as the person in whose name the declaration is made, you will be liable for any customs debt that arises.

Third parties who declare goods to TA without the authority of the person in whose name the declaration is made, will be liable for any customs debt incurred. See Notice 199 Imported goods: Customs procedures and customs debts.

Note: Agents, freight forwarders or fast parcel operators who complete customs entries on behalf of importers should not be identified as the consignee. They must ensure that declarations clearly identify the person eligible to claim relief, see paragraph 2.4.

3.4 Simplified authorisation

For most of the reliefs in Section 4 you will need to make C88 (SAD) declaration to CHIEF, the authorisation will only cover the goods and the use identified on 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).

Note: CIE entry declarations are likely to take longer to be released than DTI entry declarations.

If CIE entries are made they should be sent to our National Clearance Hub (NCH), by e-mail, Fax or post to the address below. The C88 (SAD) should be submitted with invoices, packing lists and any documents required for the particular TA relief claimed.

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

Email: NCHCIE@hmrc.gsi.gov.uk and NCHLAP@hmrc.gsi.gov.uk
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 09.00 and 17.00, Monday to Friday (excluding Bank Holidays). If you have any queries about the clearance of an entry you have sent you can phone the NCH on Tel 0845 001 0085.

The Simplified authorisations available for each TA relief are identified separately by a customs procedure code (CPC) in the '53' series, these are listed in the Tariff Volume 3 Appendix E2. Our acceptance of the entry will be your authorisation however this can be cancelled if our post clearance checks establish that the claim for relief was not entitled to be made, see paragraph 3.12.

The following table shows some of the boxes that must be completed. Further details of what you need to provide on the entry are included in the Tariff notes for each CPC, the Tariff Volume 3, Part 3 (Imports) also tells you how to complete the remaining boxes on the form.

C88 box


Information required


1


Declaration - in the first sub-division enter 'IM', in the second sub-division enter 'A' (for goods arrived), or 'D' (for goods not arrived).


8


Consignee - enter the full name and address of the person to whom the goods are to be delivered and their Economic Operator Registration and Identification (EORI) number. Further information is available on our website EORI Scheme Home Page.


If the consignee claiming TA is a non EU person they do not need to apply for an EORI number, in these cases enter the non EU country code of the consignee followed by ‘00500’ and their name and address (see Tariff Volume 3 Part 3 paragraph 3.1.1B - Trader identification).


Note: Agents should not be shown as the consignee.


15a


Country of dispatch code - enter the code for the country where the goods were dispatched to the UK, these are listed in the Tariff Volume 3 Appendix C1. If import is from Jersey or Guernsey enter ‘GB’.


31


Packages and description of goods


  • identify the packaging that immediately surrounds the goods and for each kind of package enter any marks and numbers on the package.
  • for the goods enter the normal trade description of the goods in sufficiently precise terms to enable immediate unambiguous identification and classification to made and how the goods are identified such as manufacturers marks, serial numbers, registration numbers, illustrations or technical descriptions.

33


Commodity code - Insert the appropriate Commodity code for the goods described in box 31 (these are listed in Volume 2 of the Tariff). The Tariff classification service can also assist you with finding the correct commodity code and can be contacted on Tel 01702 366077 between 09.00 to 17.00, Mondays to Fridays (except Bank Holidays), with a voicemail facility in operation outside of these hours. Further information about classifying your goods is available in Notice 600 Classifying your imports or exports.


37


Procedure - identify which TA relief you are applying for by entering the correct seven digit customs procedure code (CPC), see Section 4. If the goods are being removed from Inward Processing, Customs Warehousing or from a Free Zone there are specific CPC’s in the 53 41, 53 51, 53 71 and 53 78 series for TA simplified authorisations that must be used.


40


Previous document - (see the Tariff Volume 3 Part 3 and Tariff Volume 3 Appendix C12) - for example for a commercial invoice enter class ‘Z’, followed by the document type ‘380’ for a commercial invoice, followed by the invoice number


44


Additional information - each TA relief CPC in the Tariff identifies what other information needs to be entered. This will include various document codes and additional information codes depending on the particular TA relief claimed. The additional information codes are used to identify:


  • who the authorisation holder will be
  • who will use the goods if other than the authorisation holder
  • how long the goods are intended to be used for
  • where the goods will be used and where applicable for the TA relief claimed:
  • who owns the goods, and/or
  • what goods will be manufactured using the goods stated in box 31.Where security is required for the TA relief claimed enter:
  • (for goods liable to duty and import VAT) document codes 9AID and 9AIV and status code UP
  • (for liable to import VAT only) enter document code 9AIVand status code UP.Where no security is required for the TA relief claimed enter:
  • (for goods liable to duty and import VAT) document codes 9AID and 9AIV and status code JP, or
  • (for goods liable to import VAT only) enter document code 9AIV and status code JP.

47


Calculation of taxes - if security is required, enter the method of payment code, see paragraph 9.4.


54


Type of representation - third parties such as an agent, freight forwarder or fast parcel operator act in the name of and on behalf of the person applying for TA as a 'direct representative'. They must ensure a copy of the declaration is returned to the person applying for TA.


When security is required it will be retained until you provide evidence that goods have, within the time limits allowed, been transferred to another person eligible for relief, re-exported outside the EU using CPC 31 53 000 or disposed of in other approved ways, see Sections 6 and 7. How to reclaim security is explained in paragraph 9.5.

The supervising office for Simplified authorisations is the:

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

Phone: 0161 261 7211/12
Email: NTAS@hmrc.gsi.gov.uk

You should contact the NTAS if you have any enquiries about goods you have already entered using a Simplified authorisation. If you have any queries about goods you intend to enter to TA you should phone the Customs Helpline on 0845 010 9000.

3.5 Simplified single authorisation

A Simplified single authorisation is a Simplified authorisation referred to in paragraph 3.4 that is extended to cover subsequent use of the same goods for the same purpose in another EU Country. For example you import goods for exhibition in the UK and then exhibit them in France.

With a Simplified authorisation the application for TA authorisation is made on the C88(SAD) declaration, it only covers the goods and the use identified on the declaration. In such cases prior agreement with other EU Countries for it to become a Simplified single authorisation is not normally required. However, notification of the authorisation will need to be made when the goods are sent to the other EU Countries involved. In the UK we can authenticate form INF6 to provide a notification but you should always contact the Customs authorities in the EU Countries concerned to ensure they will accept the INF 6 as a notification of the authorisation under 'Commission Regulation 2454/93 Article 501(2)(b)'.

If the customs authorities will accept an INF 6 document and:

You….


Action


apply when you submit your C88 declaration in the UK


  • complete the C88 (SAD) entry at import as explained in paragraph 3.4. Where security is required, security for the import VAT must be provided at the highest rate of any EU Country to be visited. To do this you will need to enter a Tax Rate Override Code in field 2 of box 47c on the C88 entry and enter the amount of VAT calculated at the highest rate in box 47d, see completion notes for boxes 47c and 47d in Tariff Volume 3, Part 3.
  • In box 44 of the C88 enter code 'C607' followed by document status code 'AC'
  • complete Form INF6 (original and two copies) and send them to the National Clearance Hub, see paragraph 3.4.

apply after you have imported


send your completed INF6 (original and two copies) to NTAS at the address shown in paragraph 3.4 before you move your goods to the other EU Countries


The INF6 must travel with the goods at all times as evidence in the receiving EU Country that goods are under TA. It will also identify the date by which goods must be re-exported from the EU and how much duty will be due if the goods are diverted to free circulation.

If an EU Country will not accept use of an INF 6 you will need to transfer goods using the Community Transit procedure, see paragraph 6.2 and then apply for TA authorisation in the EU Country concerned.

3.6 The oral declaration procedure

This can only be used for:

  • animals owned by a person established outside the EU that are temporarily imported for grazing, seasonal moving of livestock, performance of work or for transport (see paragraphs 4.8 and 4.9)
  • radio, television production, broadcasting equipment and vehicles specially adapted for this use and their equipment imported by HMRC approved public or private organisations established outside the EU (see paragraph 4.1)
  • instruments and apparatus necessary for doctors to provide assistance for patients awaiting organ transplants, see paragraph 4.2.

No C88 (SAD) declaration to CHIEF is required however, to support an oral declaration you will need to complete an inventory document Form C108, see Section 11. If you will subsequently use the goods in other EU countries you should use the EU Commission model inventory document instead of Form C108. These forms are available on our website or from the Customs Helpline.

Complete Form C108/Commission model inventory document and present copy 1 and 2 to UK Border Agency (UKBA) staff at import. If satisfactory they will endorse the 'Remarks of the office of entry' part of the form on both copy 1 and 2, retain the copy 1 and return the copy 2 to you. We recommend that copy 2 of the endorsed C108/inventory document is kept with the goods. If the applicant is resident outside the EU, they should enter a UK contact address in the additional information box.

The supervising office for oral declarations is:

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

Phone: 01737 734664
Fax: 01737 734650
Email: TBA

You should contact TATR if you have any enquiries about goods you have already entered by Oral Declaration. If you have any queries about goods you intend to enter by Oral declaration you should phone the Customs Helpline on Tel 0845 010 9000.

Note: The C108/Commission model inventory document will not be accepted if there are insufficient details to establish entitlement to relief or if there are concerns with whether conditions or requirements of the TA relief claimed are met. In these circumstances you can be asked to make a C88 (SAD) declaration for TA and to provide security or advised that a C88 (SAD) declaration to release the goods to free circulation, with payment of any customs charges due, must be made.

3.7 'Declaration by any other act' procedure

This procedure can only be used for the following goods if they are less than €10,000 in value:

  • accompanied/unaccompanied personal effects reasonably required for a journey (see paragraph 4.3) or goods for sports purposes (see paragraph 4.4) imported by a traveller not normally resident in the EU
  • welfare materials for seafarers used on vessels engaged in international maritime traffic (see paragraph 4.5).

No formal application for authorisation or declaration is required. The application and declaration for relief is considered to be made and accepted by going through the 'nothing to declare' channel or its equivalent at the time of importation.

If the goods arrive before or after you do and they will be declared on your behalf, for example by a fast parcel operator, freight forwarder or other agent, you must tell them which of the above TA reliefs you are claiming.

Where goods need to be cleared from a port or airport inventory system on arrival, you or your agent/forwarder or ferry operator should complete a Customs clearance request Form C21 to clear the inventory records. On the C21 quote customs procedure code (CPC) 00 00 040, in box 44 enter Additional Information code:

  • ‘10500’ and ‘TA goods’
  • GEN45 followed by the statement 'Temporary Admission non EU passport holder/non EU residency permit held'.

This identifies that if goods are eligible for the TA relief above and are under €10,000 in value (except pets, firearms and ammunition), that they can be released without any further customs documents.

If goods are more than €10,000 in value or you are importing pets, firearms or ammunition you will need to complete a C88 (SAD) declaration for a Simplified authorisation, see paragraph 3.4.

3.8 Importing TA goods by post

Ask the sender to clearly mark the package(s) and accompanying Customs declaration with the following:

  • Temporary Admission Notice 200, and
  • your VAT number, if you are registered for VAT.

If the sender does not mark the package(s) as above, you will be liable to pay the duty and/or VAT and the goods will not be under TA relief arrangements.

If the duty does not exceed €10 or the goods are eligible for entry under paragraph 3.7, they may be released to you without the need to complete an entry. If the duty is over €10, you will be sent Form C88 (SAD). You should complete this as explained in paragraph 3.4. When your entry has been made and accepted send a copy of your entry or details of your entry number to the address indicated in the letter notifying you of the goods arrival.

If you have any queries about completion of the C88 (SAD), phone the Customs Helpline on Tel 0845 010 9000.

3.9 Consignments liable to more than one duty rate

Where a variety of goods in one consignment are liable to more than one duty rate, they may be entered (by type) at each appropriate rate. Alternatively, provided that all the goods are eligible for relief, they can all be entered at the highest rate applicable to any of the goods in the consignment. This is known as the single rate entry system. In box 44 on the C88 (SAD) entry enter additional information code 'GEN45' followed by the statement:

'Entered under the conditions of the single rate entry procedure set out in Notice 200.'

Additionally, where security for VAT is required and the goods are potentially liable at more than one rate, you can either enter all of the goods at the highest rate of VAT or split the single rate duty import declaration on the basis of the different VAT rates.

Note: If the goods entered under the single rate entry system are retained in the EU, duties and VAT will be liable at the actual rates applicable to the goods in question.

3.10 How long can I use the goods for?

You can use the goods for the time you need up to a maximum of 24 months except for:

  • horses, see paragraph 2.2, or
  • the reliefs at paragraphs 4.9, 4.18, 4.21, 4.23 and 4.27 where more limited periods apply.

If your goods are removed from TA and declared to another customs procedure such as Inward Processing, Customs Warehousing or a Free Zone but you subsequently re-enter them to TA for the same purpose, the overall period including previous period(s) of TA use cannot exceed 24 months or the other more limited periods where applicable above. In these cases only the balance less your previous period(s) of TA use will be available to you.

Example

You import items from the USA for an eight month exhibition. When the exhibition ends the items are declared to Customs warehousing for storage. You remove the items from the Customs warehouse two months later and declare them again to TA for another exhibition. Only 16 months relief will be available to you.

When you make an entry to TA you will need to state how long the goods will be used for. For simplified authorisations this should be identified in box 44 of the C88 entry using the Additional Information code GEN28, see Tariff Volume 3 Part 3, Appendix C9. The goods should be re-exported or accounted for as explained in Section 7 within 30 days of their final use.

3.11 What if I need to use the goods for a longer period?

An extension to allow the goods to be used for longer than originally applied for may be considered for up to the maximum allowed for the particular relief claimed, provided the relief conditions continue to be met. Any further extensions can only be considered in exceptional circumstances and within reasonable limits, in order to allow the authorised use. You will need to write to your supervising office explaining why a longer period is required. You should apply before the original relief period expires or customs duty/import VAT and compensatory interest (where applicable, see Section 8), will be due.

Authorisation used


Contact supervising office


Simplified


National Temporary Admission Section in Salford (see paragraph 3.4)


Oral declaration
(form C108)


Temporary Admissions Team Redhill (see paragraph 3.6)


Any other act


If the goods are likely to remain in the EU for longer than two years, contact the Temporary Admissions Team Redhill - see paragraph 3.6.


3.12 Refusal of an application for authorisation

If your entry to TA is rejected or refused you have a right to appeal against the decision, see paragraph 1.4.

3.13 How do I cancel my authorisation?

Except for authorisations in Section 13, each TA entry by ‘any other act’, oral declaration or Simplified/Simplified single authorisation only covers the goods under the declaration made. This means you can cancel your authorisation at any time by re-exporting your goods or declaring them for one of the disposals explained in Section 7.

To cancel a Full authorisation see paragraph 13.9.

3.14 Can Customs cancel an authorisation

Yes, we can annul or revoke your authorisation if we find that it was issued on the basis of incorrect or incomplete information or where conditions of relief have not been met. If this happens we will write to notify you.

3.15 What records must I keep?

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

  • details of the declaration entering your goods to TA
  • evidence of ownership (if applicable for the relief claimed)
  • when, where and how the goods are used
  • how the goods are identified - such as manufacturers marks, serial numbers, technical descriptions or illustrations
  • for the reliefs identified in paragraphs 4.15 and 4.16, records of products manufactured using TA goods and evidence that the manufactured products are exported outside the EU, and
  • evidence of disposal, see paragraph 7.13.

These records must be kept for four years after you dispose of the goods.

3.16 Customs checks and records

While goods remain in the EU they will be subject to Customs supervision. Visits or checks may be carried out to ensure that the goods and their use satisfy all conditions for relief.

4.TA reliefs available

The following paragraphs give details on the types of goods that can be entered to TA, the conditions for relief, whether security is required and how long the goods can remain under TA. The illustrative lists of goods contained within this Section are for guidance only.

The types of authorisation identified in this Section do not require prior approval, they are applied for at the time of entry and only cover the goods and use identified on the entry.

If you are a regular importer you can apply for a Full, Single or Integrated authorisation. These types of authorisations provide a standing approval to enter goods for relief under the same authorisation over a pre-determined period and can include use of one or more the TA reliefs identified in the following paragraphs. These types of authorisations must be applied for and approved before the goods are imported, see Section 13.

In some situations other reliefs that provide for duty and/or VAT free import may be available. These are highlighted in the relevant paragraphs under 'Other reliefs'. A full list of all reliefs available is given in Volume 1 Part 10 of the Tariff.

4.1 Radio and television production and broadcasting equipment and vehicles specially adapted for use for the above purpose and their equipment imported by public or private organisations

Code


Description


Regulation


Commission Regulation 2454/93 Article 229(1)(a)


Conditions of relief


The public/private organisation must be established outside the EU and be approved by our Temporary Admissions Team Redhill (TATR) to claim relief using the oral declaration procedure.


Note: To obtain this approval write to TATR at the address in paragraph 0 giving the full name and address of the organisation and the types of goods/equipment intended to be imported (this should be done as far in advance of the first anticipated importation as possible). If approved, TATR will issue a letter that must be presented on importation to the UK. The approval letter is not an authorisation for TA, it is only an approval to use the oral declaration procedure for direct import of equipment to the UK.


Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Form required


Security


Oral declaration see paragraph 3.6


Inventory document Form C108 and TATR approval letter


Not normally required


4.2 Instruments and apparatus necessary for doctors to provide assistance for patients awaiting an organ transplant

Code


Description


Regulation


Commission Regulation 2454/93 Articles 229(1)(a) and 566


Conditions of relief


The instruments and apparatus are loaned at the request of a hospital or other medical institution that is in urgent need of the equipment and where it is intended for diagnostic or therapeutic purposes.


The goods must be entered by a hospital or medical institution.


Period of use


The time required to carry out the operation subject to a maximum of 24 months.


Authorisation


Form required


Security


Oral declaration see paragraph 3.6


Inventory document Form C108


Not normally required.


Other reliefs


For donated medical equipment imported by a health authority, hospital department or medical research institution, see Notice 341 Importing donated medical equipment free of duty and VAT.


4.3 Travellers personal effects reasonably required for a journey

Code


Description


Regulation


Commission Regulation 2454/93 Articles 232(1)(a), 236(A)(1) and 563.


Conditions of relief


Applicants must be travellers who are not normally resident in the EU.


Other reliefs


If you are a non EU student coming to stay in the UK for the purpose of full time study, you do not need to use the TA procedures for the following items:


  • Clothing and household linen
  • Items you will use in your studies, for example calculators and PCs, and
  • Household effects for furnishing your student's room.There is a different relief available for these items which covers the whole period of your study, see Notice 3 for further details.

Period of use


For the time the person stays in the EU subject to a maximum of 24 months.


For temporarily imported horses see paragraph 2.2.


Authorisation


Other conditions/form required


Security


'Any other act' see paragraph 3.7


No declaration is required for accompanied or unaccompanied effects if they are less than €10,000 in value except for pets, sporting firearms and ammunition where a C88 declaration will always be required, see below.


Not normally required.


Simplified, see paragraph 3.4


For accompanied or unaccompanied effects:


  • more than €10,000 in value, or
  • for pets, sporting firearms and ammunition regardless of their value*,

make a C 88 (SAD) declaration, (in box 37 quote CPC 53 00 D04 - for goods liable to duty and VAT or 53 00 003 for goods liable to VAT only).


Yes


*not required for pets, sports firearms and ammunition if less than €10,000 in value


Illustrative list: Clothing, Toilet articles, Personal jewellery, Still and motion picture cameras together with a reasonable quantity of film and accessories, Portable slide or film projectors and accessories together with a reasonable quantity of slides or films, Video cameras and portable video recorders with a reasonable quantity of tapes, Portable musical instruments, Portable gramophones with records, Portable sound recorders and reproducers (including dictating machines), with tapes, Portable radio receivers, Portable television sets, Portable typewriters, Portable calculators, Portable personal computers, Binoculars, Perambulators, Wheelchairs for invalids, Sports equipment such as tents and other camping equipment, fishing equipment, climbing equipment, diving equipment, sporting firearms and ammunition, non-motorised bicycles, canoes or kayaks less than 5.5 metres long, skis, tennis rackets, surfboards, windsurfers, hang-gliders and delta wings, golfing equipment, Portable dialysis and similar medical apparatus and the disposable items imported for use with them, pet animals of travellers, Other articles clearly of a personal nature.


4.4 Goods for sports purposes

Code


Description


Regulation


Commission Regulation 2454/93 Articles 236(A)(1) and 563.


Conditions of relief


Applicants must be travellers who are not normally resident in the EU.


Period of use


For the time the person stays in the EU subject to a maximum of 24 months.


Authorisation


Other conditions/form required


Security


'Any other act see paragraph 3.7


No declaration is required for accompanied or unaccompanied goods if they are less than €10,000 in value except for sporting firearms and ammunition where a C88 declaration will always be required, see below.


Not normally required


Simplified, see paragraph 3.4


For accompanied or unaccompanied goods:


  • more than €10,000 in value, or
  • sports firearms and ammunition regardless of their value*,

make a C88 (SAD) declaration (in box 37 quote CPC 53 00 D04 for goods liable to duty and VAT or 53 00 003 for VAT only goods).


Yes


*not required for Sports firearms and ammunition if less than €10,000 in value


Illustrative list: Track and field equipment, such as hurdles, javelins, discuses, poles, shots, hammers, Ball game equipment, such as balls of any kind, rackets, mallets, clubs, sticks and the like, nets of any kind, goal posts, Winter sports equipment, such as, skis and sticks, skates, bobsleighs, curling equipment, Sports wear, shoes, gloves, headgear, etc of any kind, Water sports equipment, such as canoes and kayaks, sail and row boats, sails, oars and paddles, surf boards and sails, Motor vehicles and craft, such as cars, motor bicycles, motor boats, Equipment for miscellaneous events, such as, sports arms and ammunition, non-motorised bicycles, archer's bows and arrows, fencing equipment, gymnastics equipment, compasses, wrestling mats and tatamis, weight-lifting equipment, riding equipment, sulkies, hang-gliders, delta wings, windsurfers, climbing equipment, music cassettes to accompany the performance, Auxiliary equipment, such as measuring and score display equipment, blood and urine test apparatus.


4.5 Welfare material for seafarers

Code


Description


Regulation


Commission Regulation 2454/93 Articles 564 and 232(1)(c).


Conditions of relief


Welfare materials used by seafarers where they are:


  • used on a vessel engaged in international maritime traffic
  • unloaded from such a vessel and temporarily used ashore by the crew
  • used by the crew of such a vessel in cultural or social establishments managed by non-profit making organisations or in places of worship where services for seafarers are regularly held.

Period of use


For the time the vessel or the seafarer remains in the EU subject to a maximum of 24 months.


Authorisation


Other conditions/form required


Security


'Any other act' see paragraph 3.7


No formal declaration is required if the goods are less than €10,000 in value. If they are more than €10,000 in value a Simplified authorisation will be required.


Not normally required.


Simplified, see paragraph 3.4


C 88(SAD) declaration (in box 37 quote CPC 53 00 D05 for goods liable to duty and VAT or 53 00 003 for 'VAT only goods').


Yes.


Illustrative list: reading material such as: books of any kind, correspondence courses, newspapers, journals and periodicals, pamphlets on welfare facilities in ports. Audio-visual material, such as: sound and image reproducing instruments, tape-recorders, radio sets, television sets, cinematographic and other projectors, recordings on tapes or discs (language courses, radio programmes, greetings, music and entertainment), films, exposed and developed, film slides, videotapes. Sports gear, such as: sports wear, balls, rackets and nets, deck games, athletic equipment, gymnastic equipment. Hobby material, such as: indoor games, musical instruments, material for amateur dramatics, materials for painting, sculpture, woodwork and metalwork, carpet making etc. Equipment for religious activities and parts and accessories for welfare material.


4.6 Disaster relief material

Code


Description


Regulation


Commission Regulation 2454/93 Article 565.


Conditions of relief


Goods of any kind entered for the purposes of countering the effects of disasters or similar situations within the EU. The goods must be intended for use by state bodies or organisations approved by state bodies (evidence of the intended use should be provided).


Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Other conditions/form required


Security


Simplified, see paragraph 3.4


C 88(SAD) declaration (in box 37 quote CPC 53 00 D06 for goods liable to - duty and VAT or 53 00 003 'VAT only goods').


Not normally required.


Other reliefs


For goods declared to free circulation to be made available for distribution to disaster victims, and to meet the needs of disaster relief agencies, see Notice 317 Imports by charities free of duty and VAT.


 

4.7 Medical, surgical and laboratory equipment

Code


Description


Regulation


Commission Regulation 2454/93 Article 566.


Conditions of relief


Equipment loaned at the request of a hospital or other medical institution that is in urgent need of the equipment and where it is intended for diagnostic or therapeutic purposes.


The goods must be entered by a hospital or medical institution.


Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Other conditions/form required


Security


Simplified, see paragraph 3.4


C 88(SAD) declaration (in box 37 quote CPC 53 00 D07 for goods liable to duty and VAT or 53 00 003 'VAT only').


Not normally required


Other reliefs


For donated medical equipment imported by a health authority, hospital department, or medical research institution, see Notice 341 Importing donated medical equipment free of duty and VAT.


4.8 Activities carried out using animals (except those imported for transport)

Code


Description


Regulation


Commission Regulation 2454/93 Article 567 and 229(1)(a).


Conditions of relief


The animals must be owned by a person established outside the EU.


Note: You will be required to provide evidence of ownership, this should be attached to your declaration.


Period of use


The time required to carry out the operation subject to a maximum of 24 months.


For temporarily imported horses see paragraph 2.2.


Authorisation


Other conditions/form required


Security


Oral declaration, see paragraph 3.6


Inventory document Form C108 can be used for animals imported for grazing, seasonal moving of livestock between regions or performance of work only).


Not normally required.


Simplified, see paragraph 3.4


C88(SAD) declaration (in box 37 quote CPC 53 00 D08 for goods liable to duty and VAT or 53 00 003 for 'VAT only goods'), for animals imported for:


dressage, training, breeding, shoeing or weighing, veterinary treatment, veterinary examination / trial (for example, with a view to purchase), participation in shows, exhibitions, contests, competitions or demonstrations, entertainment, touring (including pet animals of travellers), exercise of function (police dogs or horses, dogs for the blind etc.), rescue operations, or medical purposes (delivery of snake poison etc).


Yes.


Other reliefs


For animals imported for scientific research free of duty and VAT see Notice 365.


4.9 Saddle or draught animals

Code


Description


Regulation


Commission Regulation 2454/93 Article 558.


Conditions of relief


The saddle or draught animal must be owned by a person established outside the EU.


Note: evidence of ownership should be provided when you make your declaration.


Period of use


For temporarily imported horses see paragraph 2.2.


For other animals, private use may be allowed for up to 6 months.


Authorisation


Other conditions/form required


Security


Oral declaration, see paragraph 3.6


Inventory document Form C108.


Not normally required.


4.10 Sound, image or data carrying material

Code


Description


Regulation


Commission Regulation 2454/93 Article 568(a)


Conditions of relief


Goods carrying sound, image or data processing information imported for the purpose of presentation prior to commercial use, or provided free of charge for use in data processing, or for provision with a soundtrack, dubbing or copying.


Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Other conditions/form required


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D10 for goods liable to duty and VAT or 53 00 003 for 'VAT only goods').


Yes.


Other reliefs


For goods of an educational, scientific or cultural nature see Notice 373 Importing visual and auditory materials free of duty and VAT.


4.11 Publicity material

Code


Description


Regulation


Commission Regulation 2454/93 Article 568(b).


Conditions of relief


Goods exclusively used for publicity purposes.


Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Other conditions/form required


Security


Simplified see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D11 for goods liable to duty and VAT or 53 00 003 for 'VAT only goods').


Yes.


Illustrative list:


tourist publicity material intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by the customs authorities of the EU Country of temporary importation:


  • pictures and drawings, framed photographs and photographic enlargements
  • art books, paintings, engravings or lithographs, sculptures and tapestries and
  • other similar works of art.

Other:


  • display material in show-cases, stands and similar articles, including electrical and mechanical equipment required for operating such display
  • documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made, but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the EU Country of temporary importation
  • reasonable number of flags
  • dioramas, scale models, lantern-slides, printing blocks, photographic negatives
  • specimens, in reasonable numbers, of articles of national handicrafts, local costumes and similar articles of folklore.

Other reliefs


For tourist information literature and advertising material see Notice 342 Importing miscellaneous documents and other related articles free of duty and VAT.


For printed matter and articles for advertising purposes intended for distribution free of charge to consumers at an exhibition, trade fair or similar event see paragraph 4.22.


4.12 Professional equipment

Code


Description


Regulation


Commission Regulation 2454/93 Article 569.


Conditions of relief


The goods must be:


  • owned by a person established outside the EU (evidence of ownership should be provided)
  • imported by a person established outside the EU or by an employee of the owner (the employee may be established in the EU), and
  • used by the importer or under their supervision, except in cases of audio-visual co-productions.

Total relief cannot be allowed:


  • if the equipment is to be used for the industrial manufacture or packaging of goods, or
  • for the exploitation of natural resources (except in the case of hand tools), or
  • for the construction, repair or maintenance of buildings or for earth moving and like projects such as for roads, tunnels, bridges, canals harbours, gasworks or waterworks.

Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Other conditions/form required


Security


Oral declaration, see paragraph 3.6


Inventory document Form C108 can only be used for:


  • Radio, television production, broadcasting equipment and vehicles specially adapted for this use and their equipment imported by HMRC approved public or private organisations established outside the EU, see paragraph 4.1
  • Instruments and apparatus necessary for doctors to provide assistance for patients awaiting organ transplants, see paragraph 4.2.

Not normally required.


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D12 for goods liable to duty and VAT or 53 00 003 for VAT only goods).


Yes.


illustrative list:


Equipment for the press such as:


personal computers, telefax equipment, typewriters, cameras of all kinds (film and electronic cameras), sound or image transmitting, recording or reproducing apparatus (tape and video reorders and video reproducers, microphones, mixing consoles, loudspeakers), sound or image recording media, blank or recorded, testing and measuring instruments and apparatus (oscillographs), tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc), lighting equipment (spotlights, converters, tripods), operational accessories (cassettes, exposure meters, lenses, tripods, accumulators, battery belts, battery chargers, monitors).


Sound broadcasting equipment such as:


telecommunication equipment such as broadcast transmitter-receivers or transmitters, terminals connectable to network or cable, satellite links, audio frequency production equipment (sound pick-up, recording or reproducing apparatus), testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc) operational accessories (clocks, stop watches, compasses, microphones, mixing consoles, sound tape, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc), sound recording media, blank or recorded.


Television broadcasting equipment such as:


television cameras, telecinema, testing and measuring instruments and apparatus, transmission and re-transmission apparatus, communication apparatus, sound or image recording or reproducing apparatus (tape and video reorders and video reproducers, microphones, mixing consoles, loud-speakers), lighting equipment (spotlights, converters, tripods), editing equipment, operational accessories (clocks, stop watches, compasses, lenses, exposure meters, tripods, battery chargers, cassettes, generating sets, transformers, batteries and accumulators, heating, air-conditioning and ventilating apparatus, etc), sound or image recording media, blank or recorded (credit titles, station call signs, music inserts, etc), 'film rushes', musical instruments, costumes, scenery and other stage properties, pedestals, make-up material, hairdryers.


Vehicles designed or specially adapted for the purposes specified above, such as:


television transmitting vehicles, vehicles for television accessories, video tape recording vehicles, sound recording and reproducing vehicles, slow motion vehicles, light vehicles.


Cinematographic equipment such as:


cameras of all kinds (film and electronic cameras), testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectorscopes, video generators, etc.), camera 'dollies' and booms, lighting equipment (spotlights, converters, tripods), editing equipment, sound or image recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loud-speakers), sound or image recording media, blank or recorded (credit titles, station call signs, music inserts, etc.), 'film rushes', operational accessories (clocks, stop watches, compasses, microphones, mixing consoles, sound tapes, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc.), musical instruments, costumes, scenery and other stage properties, pedestals, make-up material, hairdryers, including vehicles designed or specially adapted for the purposes specified above.


Other equipment for erection, testing, commissioning, checking, control, maintenance or repair of machinery, plant, means of transport, etc such as: tools, measuring, checking or testing equipment and instruments (temperature, pressure, distance, height, surface, speed, etc.), including electrical instruments (voltmeters, ammeters, measuring cables, comparators, transformers, recording instruments, etc.) and jigs, apparatus and equipment for taking photographs of machines and plant during or after erection, apparatus for survey of ships.


Equipment necessary for:


  • Businessmen, business efficiency consultants, productivity experts, accountants and members of similar professions, such as: personal computers, typewriters, sound or image transmitting, recording or reproducing apparatus, calculating instruments and apparatus.
  • Experts under taking topographical surveys or geophysical prospecting work, such as: measuring instruments and apparatus, drilling equipment, transmission and communication equipment.
  • Experts combating pollution.
  • Instruments and apparatus necessary for doctors, surgeons, veterinary surgeons, midwives and members of similar professions (instruments and apparatus).
  • Archaeologists, palaeontologists, geographers, zoologists and other scientists.
  • Entertainers, theatre companies and orchestras, including all articles used for public or private performances (musical instruments, costumes, scenery, etc).
  • Lecturers to illustrate their lectures.
  • Photography trips (cameras of all kinds, cassettes, exposure meters, lenses, tripods, accumulators, battery belts, battery chargers, monitors, lighting equipment, fashion goods and accessories for models, etc.).
  • Vehicles designed or specially adapted for the purposes specified above, such as mobile inspection units, travelling workshops and travelling laboratories.
  • Fairground amusements provided that the operation or maintenance of such equipment requires specialised knowledge or skills and techniques.

Other reliefs


For equipment and office materials donated free of charge to Charitable or philanthropic organisations, see Notice 317 Imports by charities free of duty and VAT


4.13 Pedagogic (educational) material and scientific equipment

Code


Description


Regulation


Commission Regulation 2454/93 Article 570


Conditions of relief


The goods must be:


  • owned by a person established outside the EU (evidence of ownership should be provided)
  • imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and are used exclusively in teaching vocational training or scientific research under their responsibility.
  • imported in reasonable numbers, taking into account the reasons for importation, and
  • not used purely for commercial purposes.

Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Other conditions/form required


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D13 for goods liable to duty and VAT or 53 00 003 for VAT only goods).


Yes


Illustrative list:


  • Sound or image recorders or reproducers such as: slide and filmstrip projectors, cinematographic projectors, back-projectors and episcopes, magnetophones, magnetoscopes and video equipment, closed circuit television equipment.
  • Sound and image media such as: slides, filmstrips and microfilms, cinematographic films, sound recordings (magnetic tapes, discs), videotapes.
  • Specialised material such as: Bibliographic equipment and audio-visual material for libraries, mobile libraries, language laboratories, simultaneous interpretation equipment, programmed teaching machines, mechanical or electronic, material specially designed for the educational or vocational training of handicapped persons.
  • Other material such as: wall charts, models, graphs, maps, plans, photographs and drawings, instruments, apparatus and models designed for demonstration purposes, collections of items with visual or audio pedagogic information, prepared for the teaching of a subject (study kits), instruments, apparatus, tools and machine-tools for learning a trade or craft equipment, including specially adapted or designed vehicles for use in relief operations, which is imported for the training of persons involved in relief operations.

Other goods imported in connection with educational, scientific or cultural activities: costumes and scenery items sent on loan free of charge to dramatic societies or theatres, music scores sent on loan free of charge to music theatres or orchestras.


Other reliefs


For establishments mainly involved in education or scientific research (this can include a division of a public establishment), see Notice 340 Importing scientific instruments free of duty and VAT.


For establishments importing articles specially designed for disabled people, see Notice 371 Importing goods for disabled people free of duty and VAT.


For imports of visual and auditory materials of an educational, scientific or cultural nature, see Notice 373 Importing visual and auditory materials free of duty and VAT.


4.14 Packings

Code


Description


Regulation


Commission Regulation 2454/93 Articles 229(1)(a) and 571.


Conditions of relief


Where packings are imported filled, they may be re-exported empty or filled.


If imported empty, they must be re-exported filled.


The packings cannot be used to transport goods loaded within the EU for unloading elsewhere within the EU.


Period of use


The time required to use the goods subject to a maximum of 24 months.


Type of packings


Authorisation


Other conditions/form required


Security


Filled packings.


No formal application for authorisation or declaration for TA relief is required for the packings.


Complete Form C88 in respect of the goods imported using the non EU packings - in box 37 use the CPC appropriate to the goods being imported and in box 44 of the C88 enter the additional information code PAL01 see Tariff Volume 3 Part 3 Appendix C9.


No.


Empty packings.


Simplified authorisation, see paragraph 3.4.


C88 (SAD) declaration (in box 37 quote CPC 53 00 D15 if the packings are liable to duty and VAT or 53 00 003 if 'VAT only').


Not normally required.


Illustrative list, packings include:


  • articles used or intended to be used as packings in the same state as they are entered
  • articles used, or intended to be used, as internal or external coverings for goods
  • holders on which goods are, or are intended to be, rolled, wound or attached, and
  • materials needed for protecting, stowing or separating goods in transit which may consist of planks, blankets, mats and pads for protecting goods.

Note: The European Union has strict controls on the importation of wood packing material to prevent the introduction of pest species harmful to commercial forestry interests. For further information on these requirements, you should contact Plant Health Service, Forestry Commission, Silvan House, 231 Corstorphine Road, Edinburgh, EH12 7AT.


Phone: 0131 334 6414
Email: plant.health@gsi.gov.uk


4.15 Moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles

Code


Description


Regulation


Commission Regulation 2454/93 Article 572(1).


Conditions of relief


The goods must be owned by a person established outside the EU and used in manufacturing by a person established in the EU. At least 75% of the goods produced by the manufacturing process must be exported outside the EU.


Note: Evidence of ownership should be provided, if you do not export at least 75% of the goods produced, customs charges relieved under TA will be due even if the goods entered to TA are re-exported.


Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Form/other conditions


Security


Simplified see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D16 for goods liable to duty and VAT or 53 00 005 for 'VAT only goods').


Yes.


4.16 Special tools and instruments

Code


Description


Regulation reference


Commission Regulation 2454/93 Article 572(2)


Conditions of relief


Special tools and instruments must be owned by a person established outside the EU and made available free of charge for the purpose of manufacturing goods, to a person established in the EU. 100% of the goods produced using the special tools and equipment must be also exported from the EU.


 

Note: Evidence of ownership of the special tools and instruments should be provided, if you do not export all of the goods produced, customs charges relieved under TA will be due even if the special tools and instruments are re-exported.


Period of use


The time required to carry out the operation subject to a maximum of 24 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D17 for goods liable to duty and VAT or 53 00 006 for VAT only goods).


Yes.


4.17 Goods subjected to tests, experiments or demonstrations

Code


Description


Regulation


Commission Regulation 2454/93 Article 573(a).


Conditions of relief


The goods must not be :


  • imported with a view to their modification or improvement
  • intended for testing to destruction, or
  • be subjected to testing that will make the subsequent re-export of the goods unviable.

For goods for demonstration at an exhibition, trade fair or similar event, see paragraph 4.22.


Period of use


24 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D18 for goods liable to duty and VAT or 53 00 003 for VAT only goods).


Yes.


Illustrative list: any goods including means of transport subjected solely to tests, experiments or demonstrations.


Other reliefs: For goods intended to be tested to destruction, see Notice 374 Importing goods for test free of duty and VAT.


4.18 Goods subject to satisfactory acceptance tests

Code


Description


Regulation


Commission Regulation 2454/93 Article 573(b).


Conditions of relief


Imported in connection with a sales contract. The contract must specify that acceptance of the goods is dependant on the satisfactory outcome of the tests.


Note: If the goods are accepted and will remain in the EU, a diversion entry to free circulation should be made within 30 days of the receipt of payment. A copy of the sales invoice should be attached to the diversion entry. The goods may not be released to the buyer until the declaration to free circulation has been accepted, see paragraph 7.8.


Period of use


The time required to carry acceptance tests subject to a maximum of 6 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D19 for goods liable to duty and VAT or 53 00 007 for 'VAT only goods').


Yes.


4.19 Goods used to carry out tests, experiments or demonstrations

Code


Description


Regulation


Commission Regulation 2454/93 Article 573(c).


Conditions of relief


Relief can be allowed provided the test, experiment or demonstration is without financial gain.


Period of use


The time required to use the goods subject to a maximum of 24 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88(SAD) declaration (in box 37 quote CPC 53 00 D20 for goods liable to duty and VAT or 53 00 003 for 'VAT only goods').


Yes.


4.20 Samples

Code


Description


Regulation


Commission Regulation 2454/93 Article 574.


Conditions of relief


The samples must be imported in reasonable quantities and solely used for being shown or demonstrated in the EU.


Period of use


The time to show or demonstrate the goods subject to a maximum of 24 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D21 for goods liable to duty and VAT or 53 00 003 for 'VAT only goods').


Yes


Other reliefs


For samples of negligible commercial value, see Notice 367.


For samples used at an exhibition, trade fair or similar event:


  • intended for distribution at the event free of charge to the consumer, or
  • relating to goods manufactured outside the EU, see paragraph 4.22.

4.21 Replacement means of production

Code


Description


Regulation


Commission Regulation 2454/93 Article 575.


Conditions of relief


The means of production must be made temporarily available to a customer by a supplier or repairer, pending delivery or repair of similar means of production.


Period of use


6 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D22 - if liable to duty and VAT or 53 00 008 for if VAT only).


Where the means of production is removed from TA and declared to Inward Processing, Customs Warehousing or a Free Zone after use, liability under TA will be discharged, see paragraph 6.1. However, if the same means of production is subsequently removed from these customs procedures and re-entered to TA by the same person, a fresh period of 6 months will be available however the cumulative total of any periods of TA use by the same person for the same purpose may not exceed 24 months.


Yes.


4.22 Goods to be used or exhibited at a public event

Code


Description


Regulation


Commission Regulation 2454/93 Article 576(1).


Conditions of relief


Any goods for exhibition or use at an event provided the event is not purely organised for commercial sale of the imported goods or organised for private purposes in shops or businesses with a view to their sale.


For goods consumed, destroyed or distributed free of charge to the public at an event, see paragraph 7.1.


Period of use


The period the goods are to be exhibited or used at an event subject to a maximum of 24 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


For firearms and ammunition see also paragraph 2.2


C88 (SAD) declaration (in box 37 quote CPC 53 00 D23 for goods liable to duty and VAT or 53 00 003 for 'VAT only goods').


In box 44 (additional information) state when and where the event/exhibition takes place.


  • If goods are sold at the event and they will remain in the EU a diversion entry based on sale value of the goods should be made by the TA authorisation holder (seller) within 30 days of payment for the goods. A copy of the sales invoice at the event should be attached to the diversion entry. The goods may not be released to the buyer until the declaration to free circulation has been accepted, see paragraph 7.8.
  • If goods are sold at the event but will be re-exported outside the EU, a C 88(SAD) re-export declaration should be made by the TA authorisation holder (seller) (see paragraphs 7.2, 7.3 or 7.6) within 30 days of payment for the goods
  • goods may not be released to the buyer unless the buyer will be re-exporting the goods as accompanying baggage within 30 days of payment for the goods. If being re-exported as accompanying baggage, the TA authorisation holder (seller) should pre-lodge a C88 (SAD) re-export declaration using CPC 31 53 000. The pre-lodged C88 (SAD) should then be given to the buyer for them to present to the export officer at the customs office of departure. The TA authorisation holder must also advise the buyer to return the stamped copy 3 of the C88 (SAD) to them as evidence of re-export. If a manual declaration will be made, a complete copy 2 of the C88 (SAD) must be presented.

Yes.


Other reliefs


Temporary Admission does not need to be used to claim relief from duty and VAT for goods to be used up, consumed, destroyed or distributed free of charge at an exhibition, fair or similar event. This includes:


  • samples of goods, printed matter and articles for advertising purposes intended for distribution at the event free of charge to the consumer.
  • samples, demonstration and advertising materials relating to goods manufactured outside the EU,
  • paints and other decorative items for temporary stands/stalls etc. occupied by representatives of non EU countries.

To claim relief from duty and VAT for these goods complete a C88 (SAD) declaration quoting CPC 40 00 C32, for further information see the CPC Tariff notes.


  • For imports by approved museums and galleries see Notice 361 Importing museum and gallery exhibits free of duty and VAT.

4.23 Goods for approval

Code


Description


Regulation reference


Commission Regulation 2454/93 Article 576(2).


Conditions of relief


Goods for approval that cannot be imported as samples which the consignor wishes to sell and the consignee may decide to purchase after inspection.


Note: the prospective buyer must be clearly identified on the import declaration. This relief does not cover goods imported with a view to sale in any other circumstances.


Period of use


2 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D24 for goods liable to duty and VAT or 53 00 009 for 'VAT only goods').


  • If the named buyer does not decide to purchase after inspection a C88 (SAD) re-export declaration should be made within 2 months of the date of import (see paragraphs 7.2, 7.3 or 7.6).
  • If the goods are sold to the named buyer and they will be re-exported, a C88 (SAD) re-export declaration should be made by the TA authorisation holder (seller) within 30 days of payment for the goods.

The goods may not be released to the buyer unless the buyer will be re-exporting the goods as accompanying baggage within 30 days of payment for the goods. In these cases the TA authorisation holder (seller) should pre-lodge a C88 (SAD) re-export declaration using CPC 31 53 000. The pre-lodged C88 should then be given to the buyer for them to present to the export officer at the customs office of departure. The authorisation holder must also advise the buyer to return the stamped copy 3 of the C88 (SAD) to them as evidence of re-export. If a manual declaration will be made, a complete copy 2 of the C88 (SAD) must be presented.


  • If the named buyer purchases the goods and the goods will remain in the EU a diversion entry based on sale value of the goods should be made by the TA authorisation holder (seller) within 30 days of payment for the goods. A copy of the sales invoice should be attached to the diversion entry. The goods may not be released to the buyer until the declaration to free circulation has been accepted, see paragraph 7.8.

Yes.


Other reliefs


Notice 367 Importing commercial samples of negligible value free of duty and VAT.


4.24 Works of art, collectors items and antiques

Code


Description


Regulation


Commission Regulation 2454/93 Article 576(3)(a).


Conditions of relief


Only works of art, collectors items and antiques defined by Annex IX of Council Directive 2006/112 (see Section 12), that are imported for an exhibition with a view to possible sale.


Period of use


Period of exhibition to a maximum of 24 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D25 for goods liable to duty and VAT or 53 00 003 for VAT only goods). In box 44 (additional information) give details of when and where the goods are to be exhibited.


For goods removed from a Customs warehouse use CPC 53 71 D25 or for goods liable to VAT only 53 71 004.


For goods removed from a Free Zone use CPC 53 78 D25 or for goods liable to VAT only 53 78 004.


Yes


 
  • If the goods are sold at the exhibition and will be re-exported outside the EU, a C88 (SAD) re-export declaration should be made by the TA authorisation holder (seller) within 30 days of payment for the goods (see paragraphs 7.2, 7.3 and 7.6).

The goods may not be released to the buyer unless the buyer will be re-exporting the goods as accompanying baggage within 30 days of payment for the goods. In these circumstances the authorisation holder (seller) should pre-lodge a C88 (SAD) re-export declaration using CPC 31 53 000. The pre-lodged C88 should then given to the buyer for them to present to the export officer at the customs office of departure. The authorisation holder must also advise the buyer to return the stamped copy 3 of the C88 (SAD) to them as evidence of re-export. If a manual declaration will be made, a complete copy 2 of the C88 (SAD) must be presented.


 
 
  • An export licence will be required if certain cultural goods are moved within the EU or re-exported outside the EU, see paragraph 7.7.
 
 
  • If goods are sold and will remain in the EU a diversion entry based on sale value of the goods should be made by the TA authorisation holder (seller) within 30 days of payment for the goods. The goods may not be released to the buyer until the declaration to free circulation has been accepted, the see paragraph 7.8.
 

Scope: A list of the types of goods is given in Section 12.


Other reliefs


For antiques which are classified under heading 97.06 of the Tariff see Notice 362 Imported antiques.


For exhibits of goods which are of an educational, scientific or cultural nature and not for sale, see Notice 361 Importing museum and gallery exhibits free of duty and VAT.


4.25 Goods, other than newly manufactured ones, imported with a view to sale at auction

Code


Description


Regulation


Commission Regulation 2454/93 Article 576(3)(b).


Conditions of relief


Second hand goods or second hand goods not falling within paragraph 4.24, imported with a view to sale by auction only.


Period of use


The time required to auction goods subject to a maximum of 24 months.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D26 for goods liable to duty and VAT or 53 00 003 for 'VAT only goods').


For goods removed from a Customs warehouse use CPC 53 71 D26 or for goods liable to VAT only 53 71 005.


For goods removed from a Free Zone use CPC 53 78 D26 or for goods liable to VAT only 53 78 005.


  • If the goods are sold at auction but will be re-exported outside the EU, a C88 (SAD) re-export declaration should be made by the TA authorisation holder within 30 days of payment for the goods (see paragraphs 7.2, 7.3 or 7.6).
  • goods may not be released to the buyer unless the buyer will be re-exporting the goods as accompanied baggage within 30 days of payment for the goods. In these circumstances the authorisation holder should pre-lodge a C88 (SAD) re-export declaration using CPC 31 53 000. The pre-lodged declaration should then be given to the buyer for them to present with the goods to the export officer at the customs office of departure. The authorisation holder must also advise the buyer to return the stamped copy 3 of the C88 (SAD) to them as evidence of re-export. If a manual declaration will be made, a complete copy 2 of the C88 (SAD) must be presented.
  • If goods are sold and will remain in the EU a diversion entry based on sale value of the goods should be made by the TA authorisation holder within 30 days of payment for the goods. A copy of the sales invoice at auction should be attached to the diversion entry. The goods may not be released to the buyer until the declaration to free circulation has been accepted, see paragraph 7.8.

Yes


4.26 Spare parts, accessories and equipment

Code


Description


Regulation


Commission Regulation 2454/93 Article 577.


Conditions of relief


The spares, accessories or equipment must be for use in repair, maintenance, overhaul, adjustments or preservation of goods already declared to Temporary Admission.


Period of use


For the time the TA goods they are to be used on are held under TA subject.


Authorisation


Form/other conditions


Security


Simplified, see paragraph 3.4


C88 (SAD) declaration (in box 37 quote CPC 53 00 D27 for goods liable to duty and VAT or 53 00 003 'VAT only goods') The goods must not be used to upgrade or in anyway enhance the performance or quality of the goods originally entered for Temporary Admission.


Yes.


4.27 Other goods or conditions for TA not met

Code


Description


Regulation


Commission Regulation 2454/93 Article 578.


Conditions of relief


Relief can be granted for goods or uses that are not covered by paragraphs 4.1 to 4.26 or where conditions of paragraphs 4.1 to 4.26 cannot be met, provided the goods are to be used in the UK and re-exported and they are:


  • imported occasionally and for a period not exceeding 3 months, or
  • the value of the goods is less than €10,000.

Note: If these conditions cannot be met but the goods to be used are still intended to be re-exported and are not goods liable to import VAT only, you may be able to claim Partial relief. This requires prior customs approval, see Section 13.


Period of use


Goods less than €10,000 – up to a maximum of 24 months


Goods more than €10,000 – up to 3 months


Authorisation


Form/other conditions


Security


Simplified, see paragraph 0


C88 (SAD) declaration (in box 37 quote CPC 53 00 D28 for goods less than €10,000 liable to duty and VAT or if they are liable to import VAT only CPC 53 00 010).


For goods liable to duty and VAT that are more than €10,000 quote CPC 53 00 D29 or if they are liable to import VAT only CPC 53 00 010)


Yes.


5.Retrospective TA authorisation

(referred to in paragraph 3.2).

5.1 Can l apply for a retrospective authorisation?

You can but it may only be issued in certain circumstances. All requests are considered on an individual basis. You will need to produce records to support your application and show that the goods in question were, or are, eligible for relief.

For an application to be considered, the following criteria must be met:

  • the application must be made within 12 months of the date of entry, please note this period cannot be extended
  • exceptional circumstances must apply - retrospection cannot be used as a regular or recurring form of authorisation
  • there is no obvious negligence or attempted deception
  • the maximum periods of use of the goods must not have been exceeded (see paragraph 3.10)
  • you can provide evidence to show that all the requirements to claim TA are satisfied, and
  • any relevant documents and declarations can be amended.

5.2 What is 'obvious negligence'?

EU Commission guidelines define 'obvious negligence' as being any situation where the applicant has failed to comply with the conditions of granting an authorisation although they must have been aware of those requirements or had previously been in a similar situation and, therefore, must have been aware of the need to obtain an authorisation prior to importation.

5.3 How do l apply for a retrospective authorisation?

You will need to apply for a Simplified authorisation by completing a C88 (SAD) declaration quoting the appropriate CPC for the TA relief to be claimed (see paragraph 3.4 and Section 4). Send this together with reasons why the authorisation is required to the supervising office (NTAS) at the address given in paragraph 3.4. Your application should also include a copy or details of the original documentation. If relief could have been claimed under the ' oral declaration' or 'any other act' procedures explained in paragraphs 3.6 and 3.7 but the goods were incorrectly declared to free circulation or another customs procedure, an application for retrospective Simplified authorisation will still need to be made.

Retrospection cannot be backdated more than one year from the date your completed application is received.

6.Transfers

6.1 Can goods be transferred to another person?

Yes.

Description


Action


liability to the customs charges relieved under TA can be transferred to another person if the person receiving them will …


the consignors TA liability will be discharged when …


also use them under TA


the consignees declaration to TA is accepted


declare the goods to another suspensive customs procedure such as, Inward Processing relief (IP), Customs Warehousing (CW) or a Free Zone (FZ)


the consignees declaration to the relevant customs procedure is accepted.


Note: Although TA will be discharged, if the original consignor subsequently re-enters the goods to TA for the same purpose, their previous period of use must be taken into account, see paragraph 3.10.


Generally, to transfer goods to another TA authorisation holder or to enter them to another customs procedure within the UK a C88 (SAD) declaration to CHIEF needs to be made.

To make a declaration to CHIEF the consignor will need to advise the consignee of their original C88 (SAD) entry number and date of entry. The consignee should then complete a C88 (SAD) entry in their own name and in box 40 state the consignors original C88 (SAD) entry number/date by entering ‘Z/ZZZ/’ (followed by the date of the consignors previous entry in the format yymmdd)/(followed by the entry number).

If the consignee has access to CHIEF they can make the declaration to CHIEF electronically by Direct Trader Input (DTI). If they do not have access to CHIEF they can use an agent to submit a DTI declaration on their behalf or the declaration can be made manually for input by customs (CIE). If a CIE entry is made the C88 (SAD) entry should be sent to NCH at the address given in paragraph 3.4. When the entry has been accepted and cleared through CHIEF the consignee should send the consignor a copy of the acceptance advice. Transfer should not take place until this has been received.

Description


Action


Consignee to enter goods to


Consignee completes Form C88 (SAD) using CPC


Temporary Admission


(for entry to a TA using a simplified authorisation), CPC 53 53 002 for goods liable to duty and VAT or 53 53 003 for goods liable to VAT only


(for entry to a TA using a full, single or integrated authorisation) CPC 53 53 000 for goods liable to duty and VAT or 53 53 001 for goods liable to VAT only


Inward Processing


41 53 000 for IP drawback or for IP suspension 51 53 000 (if VAT only goods 51 53 A04), see Notice 221


Customs Warehousing


71 53 000 (see Notice 232)


Free Zone


78 53 000 (see Notice 334)


Details for completing the entry are given in the Tariff Volume 3 Appendix E under the appropriate CPC. Note: Although TA will be discharged when the goods have been declared to IP, CW or a FZ if they are removed from these customs procedures and re-entered to TA by the same TA authorisation holder for the same purpose, only the balance of 24 months less the original period the goods were used will be available, see paragraph 3.10.

If the consignee has a full TA authorisation (see Section 13), transfer may also be made using the three SAD copies procedure, see paragraph 6.4.

6.2 Sending TA goods to another EU Country

You can transfer your goods under the Community Transit procedure using the New Computerised Transit System (NCTS). Box 1 of the NCTS declaration must show the status of the goods as 'T1', box 44 should also be endorsed 'TA Goods'. Your TA liability will be discharged when transit declaration is accepted on the NCTS system. Further information about Community Transit is available in the Tariff Volume 3 Part 2 and on our website under Businesses & Corporations/Import & Export.

Alternatively, if you are sending the goods to another person who holds a TA full, single or integrated authorisation referred to in Section 13, you may also use the three SAD copies transfer procedure, see paragraph 6.4.

If you are using a Simplified single authorisation referred to in paragraph 3.5, you can move your goods under cover of your TA authorisation and INF 6, in this case Community Transit (NCTS) documentation is not required.

6.3 Form INF6

An INF6 is an EU Commission information sheet. It can be used to inform customs offices in a receiving EU Country of when the goods were entered to TA, the customs charges liable and the date by which they must be re-exported. Its use is not mandatory but can help you to provide evidence to customs authorities in other EU Countries that they are TA goods .The UK version of the INF6 is Form C1245. A specimen form is shown on our website but as the forms are serially numbered you will need to contact the Customs Helpline on Tel 0300 200 3700 to request the form, you will need to complete an original and two copies.

You can present the INF6 (original and two copies) to be authenticated:

  • when you make your TA import entry - send the original and two copies to the National Clearance Hub at the address given in paragraph 3.4.
  • after import - send it to NTAS at the address given in paragraph 3.4 (if you have a Full, Single or Integrated authorisation referred to in Section 13, send the INF6 to the supervising office named in your authorisation letter)

Box 15 of the INF6 will be endorsed, one copy will be retained and the original and 'other copy' will be returned to you. The 'other copy' should accompany the goods to their destination.

Complete the INF6 as follows:

Box


Information required


1


  • name and address of the TA authorisation holder
  • 'GB', and
  • the TA authorisation number (for Simplified authorisations this will be the C88 (SAD) entry number that declared the goods to TA)

2


If you are using a Simplified authorisation enter National Temporary Admission Section (NTAS), Custom House, Furness Quay, Salford, M50 3XN


If you have a Full, Single or Integrated authorisation (see Section 13), enter the supervising office address shown on your authorisation


3


Indicate whether you are the authorisation holder or the authorisation holder's representative. Tick:


  • the 'transit' box if the goods are being sent to another EU Country under NCTS referred to in paragraph 6.2 , or
  • ‘transfer' if the goods will be used in the receiving EU Country for the same TA purpose under Simplified Single TA authorisation referred to in paragraph 3.5 or if an INF6 is required under a Single TA authorisation referred to in paragraph 13.4.

State the place where the form is requested and then sign and date.


4


Enter the Customs office address where the INF6 will be presented in the receiving EU Country (for Simplified Single authorisations, see paragraph 3.5, this must include the Customs Office for each EU Country where the goods will be used.


5


Enter the date the goods were entered to TA.


6


State the date by which the goods will be re-exported.


7


State 'Commission Regulation (EEC) No 2454/93'and then the Article under which the goods were entered to TA (the relevant regulation article for each TA relief is given in Section 4).


For Simplified single authorisation referred to in paragraph 3.5 also add 'Commission Regulation (EEC) No 2454/93 Article 501(2)(b)'


8


Enter the:


  • description of the goods
  • means of identification
  • number of goods
  • number and type of packages

9


Enter the commodity code for the goods described in box 8.


10


Enter the net quantity of goods.


11


State the customs value of the goods.


If you send goods to another person under Community Transit (NCTS) with an INF6, see paragraph 6.2, the recipient must present the INF6 to their customs office when they make their declaration to discharge the Transit movement, for the INF6 'Office of discharge' box to be stamped.

If you receive TA goods with an INF 6 document under Community Transit, you must discharge the CT movement and then submit your declaration to TA, IP, CW, FZ, free circulation or re-export to the NCH accompanied by the INF6. NCH will stamp the office of discharge box on the INF6 when your declaration is accepted.

6.4 Three SAD copies procedure

This can only be used if the consignee holds a TA full, single, or integrated authorisation, see Section 13.

C88 (SAD) copies 1, 4 and an additional copy 1 are used but they are not input to CHIEF. Before transfer takes place the consignor will need to contact their supervising office to notify the intended transfer (where the consignor is a TA Simplified authorisation holder this will be the National Temporary Admission Section (NTAS) at the address given in paragraph 3.4). The supervising office will advise whether or not they will want to arrange for the goods to be examined before transfer takes place. When the Supervising office confirm the transfer can proceed, the consignor should keep the additional SAD copy 1 with their records, send copy 4 with the goods to the consignee and send copy 1 to their Supervising office . The consignee should retain copy 4 and must send the consignor a commercial receipt for the transferred goods stating the date of entry into their records, see also paragraph 7.13.

The following information must be given in the SAD boxes indicated

SAD


Details


Box 2 Consignor/ Exporter


  • name and address of the consignor
  • address of their supervising office
  • TA authorisation number (C88 entry number) followed by 'GB'.

Box 3 Forms


If continuation sheets are used, indicate in the first sub-division the order number of the set of forms and in the second sub-division, the total number of sets of forms used. Where the declaration relates to a single item, box 3 is to be left blank and '1' entered in box 5.


Box 5 Items


State the total number of items declared on all the forms and continuation sheets used. The number of items must correspond to the number of 'description of the goods' boxes (box 31) completed.


Box 8 Consignee


Give the name and address of the second authorisation holder, the address where the goods will be used, the name and address of their supervising office, their TA authorisation number and the EU Country of issue.


Box 15 Country of despatch


Give the name of the EU Country from which the goods will be despatched.


Box 31 Packages and description of goods


Enter the identifying marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, the number of such goods covered by the declaration or the indication 'in bulk' as appropriate, plus details needed to identify them. The goods should be described using their usual commercial description and in sufficient detail to allow the goods to be identified. Where a container is used, the identification mark of the container number should also be indicated in this box.


Box 32 Item Number


State the number of the item in relation to the total number of items declared on the SAD and continuation sheets. Where the declaration relates to a single item, this box may be left blank, '1' having been entered in box 5.


Box 33 Commodity code


Enter the commodity code for the goods described in box 31.


Box 35 Gross mass


Where necessary, state the gross mass in kilograms of the goods described in the corresponding box 31. The gross mass is the aggregated mass of the goods with all their packings, excluding containers and other transport equipment.


Box 38 Net mass


State the net mass, in kilograms, of the goods described in box 31.


Box 41 Supplementary units


Where necessary, show the quantity in terms of the units laid down in The Tariff Volume 3 Part 3.


Box 44 Additional information


  • enter the date the goods were first entered to TA
  • enter 'TRANSFER' followed by 'TA goods'
  • If the import goods are subject to licensing restrictions enter the words 'Commercial Policy'.

Box 47 calculation of taxes


Enter the tax base (value, weight or other, see the Tariff Volume 3 Part 3).


Box 54 Place and date, signature and name of declarant or representative


Enter the hand-written signature of the person named in box 2 followed by their name and position in the company.


7.Re-export and other allowable disposals

7.1 Discharging Temporary Admission

To discharge your liability and responsibilities under Temporary Admission, you can:

  • re-export the goods from the EU (for TA goods liable to import 'VAT only', re-export to a special territory will also discharge your liability). See paragraphs 7.2, 7.3, 7.4, 7.5 and 7.6.
  • transfer your goods to another person authorised to use TA, see paragraph 6.1 and 6.2
  • declare your goods to another authorisation held by you or by another person for Inward Processing, Customs Warehousing or a Free Zone, see paragraph 6.1 and Notices 221/221A, 232 or 334
  • divert the goods to free circulation, see paragraph 7.8
  • destroy the goods under customs supervision, see paragraph 7.12.

For the following goods other rules of discharge apply:

Goods …


discharge will be made


such as moulds, dies, blocks, drawings, sketches, measures, checking and testing instruments and other similar articles, see paragraph 4.15


when such goods used in manufacturing, have been re-exported and at least 75% of products resulting from their use are also exported outside the EU (records that the manufactured products have been exported must be kept).


such as special tools and instruments made available free of charge for the manufacture of goods, see paragraph 4.16


when the imported goods are re-exported and 100% of the products resulting from their use are also exported outside the EU (records that the manufactured products have been exported must be kept).


imported to be exhibited or used at an exhibition, fair or similar event, see paragraph 4.22


if the goods are consumed, destroyed or distributed free of charge to the public at the event, provided the quantity of goods corresponds to the nature of the event, the number of visitors and the authorisation holder's participation in the event.


Note: This relief does not apply to alcoholic beverages, tobacco goods or fuels.


7.2 Re-exporting goods outside the EU

For goods that were entered to TA using the oral declaration or any other act procedures see paragraphs 7.4 and 7.5.

For goods that were entered to TA under a TA Simplified or Simplified Single authorisation – a standard full pre-shipment declaration is required. 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 on Form C88 for input by customs (CIE) - see paragraph 3.4 for further details. Note: CIE entry declarations are likely to take longer to be cleared than DTI entry declarations.

On arrival at the port of export a ‘goods arrived message’ must be entered on CHIEF. The goods must not be loaded for export until permission to progress (P2P) has been given via CHIEF (see Notice 275 – Export procedures).

You must ensure that the following information is included on the C88 (SAD):

Box


Description


 

Below are some of the boxes that must be completed. Further details of what you have to provide on the entry are included in the Tariff Volume 3 Part 1(Exports) and completion notes for CPC 31 53 000.


1


Declaration type – enter 'EX' in the first sub-division and code ‘A’ or ‘D’ as appropriate in the 2nd sub division.


31


The normal trade description of the goods including the means of identification that clearly establishes they are the same goods that were originally entered to TA.


(Note: For packings - see paragraph 4.14, that are being re-exported filled, give the description of the goods being exported using the packings).


33


The commodity code for goods described in box 31


37


Customs procedure code – CPC 31 53 000


Note: for packings (see paragraph 4.14), that are being re-exported filled, use the CPC appropriate to the goods being exported and in box 44 enter the statement identifier PAL 06 (see Tariff Volume 3 Appendix C9).


40


Previous document (see the Tariff Volume 3 Part 3 and Tariff Volume 3 Appendix C12) -identify the previous TA entry by entering ‘Z/ZZZ/’ (followed by the date of the entry to TA in the format yymmdd), (followed by the TA C88 entry number)


44


Additional information - enter ‘SPOFF’ (this means a supervising office statement) and the supervising office address National Temporary Admission Section, Customs House, Furness Quay, Salford MX50 3XN


54


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


If you do not use the TA re-export CPC in the 31 53 series (or in the case of filled packings, fail to enter the identifier PAL06 in box 44 of the export C88 (SAD)), this will be an unlawful removal from Customs supervision and may result in relief being denied even if the goods are re-exported.

Note: a standard full pre-shipment declaration C88 (SAD) is also required if you re-export TA goods liable to import VAT only to the Channel Islands or any other special territories (see paragraph 10.2). Consignment Note and Customs declarations (CNCD's) cannot be used to re-export TA goods to the Channel Islands.

7.3 Re-exporting goods from the EU via another EU Country

If you re-export goods entered to a TA Simplified or Simplified Single authorisation via another EU Country you have the following options, you can:

Option


Description


send the goods to the customs office of exit from the EU under the Community Transit procedure using the New Computerised Transit System (NCTS)


in box 1 of the NCTS declaration the status of the goods must be declared as T1 and in box 44 enter 'TA Goods' . For further information about NCTS and Community Transit see the Tariff Volume 3 Part 2 and on our website under Businesses & Corporations/Import & Export


complete a standard full pre-shipment declaration in the UK as explained in paragraph 7.2


in box 29 enter the code for the office where the goods will exit the EU, these codes are in the format of the prefix for the EU Country of exit followed by a 6 character reference (a list of the relevant codes is provided on the EU Commission website


An export accompanying document (EAD) produced by the UK office of export must travel with the goods to the office of exit from the EU. The EAD must be presented at the office of exit from the EU to be stamped, this must be returned to the National Clearance Hub in Salford to close the re-export movement


7.4 Re-exporting goods that were imported by Oral declaration

You will need to present copy 2 of the Form C108/Commission model inventory document that was agreed and certified by customs when the goods were imported. Customs will stamp the 'Remarks of the office of discharge' part of the C108/Commission model inventory document and return the form to you. You must send the certified form to TATR at the address shown in paragraph 3.6 to discharge your TA liability.

7.5 Re-exporting goods that were imported by ‘any other act’

For eligible goods that were declared at import by 'any other act' (see paragraph 3.7), the declaration for re-export is considered to be made and accepted when you leave the EU.

7.6 Postal exports (Royal Mail)

Complete a re-export declaration as explained in paragraph 7.2 and enter code ‘5’ in box 25 of the declaration. When the entry is accepted and you have received your message to proceed you can post your goods. You must clearly mark your package (s) with:

  • 'TA goods' together with your original C88(SAD) import entry number and your VAT number (if you are registered), and
  • your C88 (SAD) re-export entry number.

When the goods are posted obtain a Royal Mail certificate of posting noting your C88 re-export entry number as your evidence of re-export.

7.7 Re-export of cultural goods or vehicles over 50 years old

You will need an individual export licence for …


when …


certain cultural goods, works of art, collectors items and antiques


they are re-exported outside the EU or if such goods are sent to another EU Country


a motor vehicle


it is sent to another EU Country, if on the date the vehicle leaves the UK it is:


  • over 50 years old, and
  • valued at £65,000 or more,

except where the vehicle was:


  • temporarily imported for attendance at or participation in a race, rally or non-commercial exhibition, and
  • on the date the vehicle leaves it has been in the UK for less than three months

a motor vehicle


it is re-exported outside the EU, if it is over 75 years old and valued at £43,484 or more


You can get the licence from the Export Licensing Unit at the Arts Council England. You should present the export licence to us at the time of shipment.

For further information about the export licence requirements go to the Arts Council website or contact the Arts Council England 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: http://www.artscouncil.org.uk

7.8 Diverting goods to free circulation

If you decide to keep TA goods indefinitely in the EU you will need to divert them to free circulation. This means removing them from relief and paying the duty and/or import VAT that was relieved at import. To do this you will need to make a C88 (SAD) declaration to CHIEF, Section 14 explains how to complete the declaration. Compensatory interest may also be charged depending on the type of goods and, where applicable, the form of security taken, see paragraph 8.5.

The diversion entry should be made as soon as the goods are no longer being used under relief. You may not release the goods until the declaration to free circulation has been accepted.

For goods entered to a relief covered in paragraphs 4.18, 4.22, 4.23, 4.24 and 4.25, the diversion entry for any goods sold should be presented within 30 days of your receipt of payment together with a copy of the sales invoice. The goods should not be released to the buyer until the declaration to free circulation has been accepted. Except for these reliefs diversion to free circulation should not be a regular form of disposal. In all other cases, the reasons why goods are not being re-exported should be provided with the diversion entry.

If the goods are subject to import licence restrictions see paragraph 7.9.

7.9 Diverting goods subject to import licence restrictions

If you intend to divert TA goods to free circulation that are subject to licence restrictions you must obtain a licence. For further information contact:

Department for Business, Innovation and Skills
Import Licensing Branch
Queensway House
West Precinct
Billingham
TS23 2NF

Phone: 01642 364333/364334
Email: enquiries.ilb@bis.gsi.gov.uk
Website: http://www.bis.gov.uk

You will need to complete your diversion entry as explained in paragraph 7.8. In box 44 of the C88 enter the appropriate licence details and in the ‘reason’ field the words 'commercial policy', see box 44 completion notes in the Tariff Volume 3 Part 3 and Tariff Volume 3 Appendix C11.

7.10 Diverting goods subject to tariff quotas or ceilings

You must check if quantitative restrictions apply at the time of diversion. Tariff Volume 1, Part 8 provides general information about Tariff quotas and basic details are listed in Volume 2 Part 2 of the Tariff at the end of the chapter covering the commodity code for your goods. If you need further information you can contact:

HM Revenue & Customs
Central Tariff Quotas Unit (CTTQ)
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Phone: 01702 36 6787/7963/1930
See Notice 375 - Tariff quotas

7.11 referential duty rates on diversion

Any preferential duty rate available at import cannot be claimed when goods are entered to TA but if a preferential rate is also available at the time of diversion it may be claimed. Further information about preferences can be found in the Tariff, Volume 1, Part 7 and from the Customs Helpline. See Notice 826 Tariff preferences: imports.

7.12 Destruction

If goods are defective, contaminated, obsolete or otherwise unsuitable and you want to destroy them, you must write to your supervising office for approval before the goods are destroyed. You will need to explain:

  • why you need to destroy the goods
  • where you would intend to destroy them, and
  • what waste/scrap would result from destruction.

If the waste/scrap resulting from destruction has any commercial value, duty and import VAT will be due on the value and at the rate applicable to the waste/scrap. If you destroy goods without our permission you may be charged on the full value and the rate applicable to the goods when they were entered to TA.

7.13 Evidence of disposal

When you dispose of TA goods you must keep the following evidence. This should be supported by commercial records clearly identifying the goods. Re-export C88 (SAD) declarations must be made using CPC 31 53 000.

If you use an agent, freight forwarder or fast parcel operator to complete entries on your behalf, they must provide you with the official evidence of disposal or a reference to the official evidence.

Type of disposal


Evidence to be produced


C88 (SAD) declaration for re-export outside the EU from the UK.


the 'Goods Departed Message' (available via CHIEF), or commercial documents that include the Declaration Unique Reference number (DUCR) (commercial documents without a reference to the DUCR cannot be accepted


Note: The Goods Departed Message or DUCR only provide the start of an audit trail needed to carry out checks to verify that goods were re-exported using the correct CPC.


Re-export outside the EU via another EU Country, see paragraph 7.3.


  • a copy of the NCTS acceptance advice or Transit accompanying document (TAD), or
  • export accompanying document (EAD) endorsed by the EU Country where the goods left the EU, or
  • an INF6 stamped by the office of discharge in the EU Country of exit from the EU.

Re-export outside the EU as accompanying baggage.


Copy 3 of Form C88 (SAD) presented to the export officer at the place of export from the EU for certification of shipment.


Transfer to another person in the UK who declared the goods to TA, Inward Processing (IP), Customs Warehousing (CW) or a Free Zone (FZ). (see Section 6).


the commercial receipt issued by the consignee and:


  • a copy of the consignees C88(SAD) acceptance advice declaring the goods to TA, IP, CW or FZ, or
  • reference to the consignees C88 (SAD) declaration entry number.

Transfer to a TA full, single or integrated authorisation holder using the ‘three SAD copies’ procedure, see paragraphs 6.4


SAD copy 1 and the commercial receipt issued by the consignee


Transfer to another EU Country (see Section 6).


a copy of the NCTS acceptance advice or Transit accompanying document (TAD). If this is not available Form INF 6 with the 'Office of discharge' box stamped by the receiving EU Country.


By post.


see paragraph 7.6


Re-export of goods entered by oral declaration (see paragraph 7.4).


C108/inventory document endorsed by UKBA at re-export.


Diversion to free circulation (see paragraph 7.8).


C88(SAD) Diversion declaration entry number or copy of the acceptance advice


7.14 Customs debt

Customs duties and/or import VAT relieved under TA will be due:

  • if a condition for placing the goods under TA was not fulfilled at the time they were declared for TA
  • if you fail to meet an obligation that is a requirement under the TA relief claimed
  • if you remove the goods from official control such as using an incorrect export CPC
  • if the goods are not re-exported, or put to an eligible disposal (the debt is incurred at the time the goods are diverted).

Interest for late payment – in addition to any compensatory interest that may be due (see Section 8) - interest for late payment will be charged on any customs duty debt that is not paid within 5 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 Customs procedures and Customs debt.

The current Departmental rate of interest can be obtained from the Customs Helpline or on our website, go to www.hmrc.gov.uk under the quick links ‘Rates & tables> import & export> Departmental Interest Rates.’ tab.

8.Compensatory interest

8.1 Why is compensatory interest charged?

It is charged to prevent users who divert goods gaining a financial advantage over those who import directly for use in free circulation, who will not have had the benefit of deferring the payment of duty due on the same goods at import.

8.2 How is compensatory interest calculated?

Compensatory interest is calculated from the first day of the month following the date goods were entered to TA in the EU to the last day of the month in which the goods are diverted. The minimum charging period is one month, no interest is due for periods less than one month.

Where TA goods were declared for entry into a customs warehouse, free zone or IP before diversion, any time spent under these procedures will be included in the charging period.

If you send or receive goods from another EU Country, Form INF6 (see paragraph 6.3) may be used to establish the date when the goods first entered TA in the EU.

Example one


 

Goods are imported and entered to TA on


08/04/08


Duty on goods


£510


Date goods are diverted to free circulation on


19/12/08


Compensatory interest rate applicable to this period is


10%


Period applied for interest purposes is 01/05/08 to 31/08/08


Eight months


Compensatory interest due


£510 × 10/100 × 8/12 = £34


Present diversion entry on C 88 (SAD) using


CPC 40 53 000


Example two


 

Goods are imported and entered to TA on


01/08/08


Duty on goods


£950


Date goods are diverted to free circulation


28/09/08


Compensatory interest rate applicable to this period is


10%


Period applied for interest purposes is 01/09/08 to 30/09/08


One month


Compensatory interest due


£950 × 10/100 × 1/12 = £7.92


As the amount of interest that would be due is less than €20 no compensatory interest is due


Example three


 

Goods are imported and entered to TA on


01/08/08


Duty on goods


£950


Date goods are diverted to free circulation


28/08/08


As the charging period for interest purposes is less than one month no compensatory interest is due


8.3 Compensatory interest rate

The UK and Euro zone interest rates are available on our website, go to www.hmrc.gov.uk under quick links > Rates & Tables > Import and Export > Compensatory interest rate, or from the Customs Helpline Tel 0845 010 9000.

You should use the rate applicable at the time the customs debt is incurred, see paragraph 7.14. This rate applies to the whole period for which interest is due. If goods were first entered to TA in another EU Country, the rate for that country will apply.

8.4 Payment of compensatory interest

Where due you must pay the compensatory interest with your C88 (SAD) declaration when you pay the duty and import VAT. You will need to quote CPC 40 53 000 in box 37 and show the amount of interest in box 47 using tax type ‘D10’ (see Tariff Volume 3 Appendix C6). The interest payment is not subject to VAT, and the potential VAT at import is not subject to interest. Paragraph 7.8 and Section 14 explain how to complete the diversion entry.

8.5 Circumstances when compensatory interest will not be due

Reason/goods


The period for interest is less than one month


The amount of interest that would be due is less than €20


Duty was secured by cash deposit at least equal to the amount of duty due


Goods are diverted to free circulation to allow export preference to be claimed (for example, on products produced using TA goods)


You are diverting to free circulation waste/and or scrap resulting from the destruction of TA goods (see paragraph 7.12)


Personal effects diverted to free circulation


Disaster relief material diverted to free circulation (see paragraph 4.6)


Sound, image or data carrying media or publicity material diverted to free circulation (see paragraph 4.10)


Goods subject to satisfactory acceptance tests diverted to free circulation (see paragraph 4.18)


Goods for exhibition or use at a public event diverted to free circulation, see paragraph 4.22 (on diversion use CPC 40 53 F41)


Goods for approval diverted to free circulation, see paragraph 4.23, (on diversion use CPC 40 53 F41)


Works of art, collectors items and antiques diverted to free circulation, see paragraph 4.24, (on diversion use CPC 40 53 F41 )


Goods other than newly manufactured ones with a view to sale by auction diverted to free circulation, see paragraph 4.25 (on diversion use CPC 40 53 F41)


You can prove that it has become impossible or uneconomic to re-export the TA goods. You will need to complete a C88 (SAD) entry to divert the goods as explained in paragraph 7.8 and place the amount of compensatory interest on deposit. Written evidence to support your claim (for example, a note of confirmation from the supplier refusing to accept the goods on return) must accompany your diversion entry. You must ensure that the evidence demonstrates that the circumstances did not arise from negligence or deception and that it is impossible or uneconomic to carry out the re-exportation of the goods. You should also explain how the circumstances have changed since the goods were imported.


9.Security and guarantees

(Referred to in paragraph 2.6).

9.1 General

Security is required on most temporary importations to cover the full amount of charges (including customs duty and import VAT) that could become due if any conditions for relief are not met or the goods are not re-exported using the correct procedures. Section 4 identifies whether or not security is normally required.

Where security for the import VAT potentially due has been provided, this does not entitle you to claim the VAT back. VAT can only be reclaimed when it has been paid to release the goods to release to free circulation.

9.2 Bonds

Bonds are no longer accepted as a method of security.

9.3 Reduced value for security on works of art, collectors' pieces or antiques

A reduced value for security can be applied for works of art and second hand goods - see Notice 702 Imports and Section 12. If you are claiming a reduced valuation for VAT for security purposes you should provide certificates of antiquity and evidence of authenticity.

9.4 Methods of providing security

Security can be provided by cash deposit or guarantee. If you are a regular importer, you may lodge a single guarantee which we will adjust accordingly as you import goods to TA. Your supervising office can explain and advise you of any forms you will need to complete.

For details about individual guarantees or a guarantee account contact NIDAC (National Import Duty Adjustment Centre), Custom House, Furness Quay, Salford, Manchester, M50 3XX. Phone: 0161 261 5508.

When you complete your import declaration you will need to indicate in box 47e of the C88 entry the method of payment for providing security using 'MOP' codes. Where security is required, notes in the Tariff Volume 3 Appendix E3 for the TA CPC used will list the 'MOP' codes available.

9.5 How do l re-claim my security or guarantee?

You will need to provide evidence that you have:

  • re-exported the goods, see Section 7
  • transferred the goods to another person authorised for TA, see Section 6
  • declared them to IP, CW, FZ procedures or sent them to another person who has declared them to these procedures, see Section 6
  • diverted the goods to free circulation, see paragraph 7.8, or
  • for goods imported for a specific purpose, that you have met any conditions attached to their import. For example, for TA tools and instruments referred to in paragraph 4.16, evidence that 100 per cent of the goods manufactured using them have also been exported or, for moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles referred to in paragraph 4.15, that at least 75 per cent of the production resulting from their use has also been exported.

Any documentation should be forwarded to your supervising office.

If you have a guarantee account this will be adjusted accordingly against each corresponding import. If security was provided by deposit this will be refunded/adjusted.

If you do not provide satisfactory evidence, you will be notified when any cash deposit/guarantee will be brought to account. Where no security was necessary, a demand will be issued for the duty, import VAT and where applicable any compensatory interest due. If you are subsequently able to provide acceptable evidence of disposal you may be able to apply for repayment using Form C&E 285.

If you are unable to provide satisfactory evidence of disposal, you should contact your supervising office and forward copies of the evidence that you have. Each case will be considered on its own merits according to the evidence presented.

Note: If you repeatedly fail to provide evidence of disposal use of TA may be withdrawn.

10.List of countries inside/outside the EU for customs and VAT purposes

(Referred to in paragraph 2.7)

The Customs territory of the EU includes the territorial waters, inland maritime waters and airspace of EU Countries.

10.1 Territories inside the EU for customs duty and VAT purposes

Country


Austria


Latvia


Azores


Lithuania


Balearic Islands


Luxembourg


Belgium


Madeira


Bulgaria


Malta


Cyprus in accordance with the provisions of the Act of Accession


Monaco


Czech Republic


Netherlands


Denmark


Poland


Estonia


Portugal


Finland


Slovakia


France


Romania


Germany


Slovenia


Greece


Spain


Hungary


Sweden


Republic of Ireland


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


Italy


 

The release from customs supervision in any of the above territories will result in a demand for duty, import VAT and compensatory interest (if applicable).

10.1 Territories inside the EU for Customs duty purposes but not for VAT

Country


Aland Islands


Guadeloupe


Andorra (only tariff Chapters 25 onwards)


Martinique


Canary Islands


Mount Athos (Agion Poros)


Channel Islands


Reunion


French Guiana


San Marino


The re-export under customs supervision of goods to any of the above territories will discharge 'VAT only' TA. However, it will not discharge TA where duty or duty and VAT were relieved on entry to the EU.

10.2 Territories outside the EU for customs duty and VAT purposes

Country


Andorra (Tariff Chapters 1-24)


Faroe Islands


Busingen


French overseas territories (other than those listed in paragraph 10.2)


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.

11.Oral procedure (Form C108)

(Referred to in paragraph 3.6)

C108 - Temporary Admission - Inventory/document to support an oral customs declaration

12.Works of art, collectors' items and antiques

Annex IX of Council Directive 2006/112/EC, referred to in paragraphs 4.24 and 9.3.

(a) 'Works of art' shall mean:

Description of goods


Specific CN Code (where applicable)


Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas.


9701


Original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process.


9702 00 00


Original sculptures and statuary, in any material, provided that they are executed entirely by the artist, sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title, on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989.


9703 00 00


Tapestries, and,
Wall textiles


made by hand from original designs provided by artists, provided that there are not more than eight copies of each.


5805 00 00
6304 00 00


Individual pieces of ceramics executed entirely by the artist and signed by him.


-


Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmiths' and silversmiths' wares.


-


Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included.


-


(b) 'Collectors' items' shall mean

Description of goods


Specific CN Code (where applicable)


Postage or revenue stamps, postmarks, first day covers, pre-stamped stationary and the like, used, or if unused not current and not intended to be current.


9704 00 00


Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest.


9705 00 00


(c) 'Antiques' shall mean:

Description of goods


Specific CN Code (where applicable)


Objects other than works of art or collectors items which are more than 100 years old.


9706 00 00


13.Other types of authorisation

(Referred to in paragraphs 4.25, 4.27 and 6.4).

13.1 General

If you are a regular TA user you may want to consider applying for a full, single or an integrated TA authorisation, see paragraphs 13.3, 13.4, and 13.6. These authorisations require prior customs approval before they can be used. You will still have to complete an import entry each time you enter goods to TA but you will be able to cover a series of imports under the same TA authorisation. You will also be able to apply for:

  • approval of one or more different TA reliefs under the same authorisation
  • standing authority of up to 3 years to enter goods to TA (the maximum periods of use for each particular TA relief approved will still apply)
  • a standing guarantee to cover the maximum value of specific goods, this removes the need to provide separate security for each entry made
  • use of certain simplifications for transfers, import or export procedures that are not available using the Simplified, Oral or 'Any other act' authorisations covered in Section 3
  • Partial relief.

13.2 Partial Relief

Partial Relief may be available if your goods are either not covered by any of the TA reliefs in Section 4 or are listed but do not comply with the conditions identified for relief provided they:

  • are still intended for re-export outside the EU
  • will not be altered or changed except for routine maintenance necessary to preserve them in the same condition they were imported
  • are not consumable goods, and
  • are not goods liable to import VAT only

With Partial Relief import VAT must be paid at import and security for customs duties due will be required. For each month the goods remain in the EU, 3% of the customs duties due will be deducted from the security. When the goods leave the EU any remaining balance of security will be repaid.

You can make an application for partial relief under a full, single or integrated TA authorisation. You will not be able to import any goods until your application is approved. If authorisation is granted all your imports to TA with partial relief must made using CPC 53 00 D51.

13.3 Full authorisation

This can be applied for where all entries to or from TA and all uses under TA are only carried out within the UK. You should apply at least one month before you intend to import by completing Form C&E 1331. The form is available on our website, go to www.hmrc.gov.uk and under ‘quick links’ select 'find a form' or call the Customs Helpline, they can also tell you where to send your completed application.

If your application is agreed you will be issued a TA authorisation stating the terms and conditions of approval and a TA authorisation number. The authorisation number must be quoted in box 44 on all the entries you make to TA using the Full authorisation. Except where the Full authorisation is for TA with partial relief you will need to quote CPC 53 00 000 in box 37 of your (if the goods are liable to import VAT only you will need to use CPC 53 00 001).

If you wish to import goods before a decision on your application is made you will need to follow the procedures outlined in Section 3.

13.4 Single authorisation

You might want to apply for this type of authorisation if you regularly enter goods to TA for use in the UK that will subsequently be used by you or other users under your authorisation in other EU Countries There is no need for you and other users to have a legal relationship but you will remain liable and responsible for the goods.

Subject to prior agreement from other EU Countries involved, the authorisation will allow the goods to remain under the same TA authorisation and will usually enable you to move goods between EU countries without having to use Community Transit (NCTS) procedures.

13.5 How to apply for a single authorisation

You must apply in the EU Country where the goods will be first used. As the application has to be considered by each EU Country where goods will subsequently be used, you should apply at least two months before the first intended entry. You will not be able to import or receive TA goods using the authorisation until the result of your application is known.

Application needs to be made using an EU model format form (Commission Regulation 2454/93 Annex 67) This is available on our website, go to www.hmrc.gov.uk and under ‘Businesses & Corporations’ select Import & Export> Forms>Application for authorisation to use a customs procedure with Economic Impact (explanatory notes for the form are listed under Application for authorisation – explanatory notes), you can also refer to the guidance notes provided on Form C&E 1331. If you are applying in the UK the Customs Helpline can tell you where to send your completed application.

You must ensure you provide the following details:

  • the names and addresses of all users, both in the UK and in other EU Countries
  • the goods to be entered
  • how they will be used in each EU Country
  • who will use the goods in each EU Country
  • the address of the Customs office for each location
  • any simplified procedures for entry, transfer or discharge you wish to use
  • what records will be available covering the use of goods in the UK and other EU Countries
  • how transfer of goods between users included in the application will be made
  • confirmation that all users named in your application are aware that use of goods will be subject to TA conditions
  • how security if required will be provided, see Section 9.

We are not able to provide a list of customs offices in other countries you may need to obtain this information from the users in those countries. Normally other EU countries will accept applications in English but we may need to ask you for a translation of your application, or parts of it, in the language of the other EU countries involved.

If the office that will be responsible for your authorisation is content with the supervision arrangements, your application will be forwarded together with a draft authorisation to each of the Customs authorities where the goods will be used for their agreement. If it is agreed you will be issued an authorisation detailing the terms and conditions of use and a TA authorisation number. The supervising office responsible for your authorisation will be stated in your authorisation.

13.6 Integrated authorisation

An integrated authorisation can be used to cover imports of goods you want to use under TA and other Customs procedures such as IP, Customs warehousing, OPR, PCC, End Use or Freezone. For example, if you import goods for repair or restoration under IP or hold them in storage under Customs warehousing, before exhibiting them under TA. How you declare goods between customs procedures covered by the authorisation will be agreed and stated in the authorisation.

13.7 How to apply for an integrated authorisation

If the application predominantly covers TA you should use Form C&E 1331 referred to in paragraph 13.3. If the main customs procedure required is not TA, for example Inward Processing, you should complete the application form appropriate for that procedure (Form C&E 810) with any additional requirements for TA added to that form.

If you want to apply for an integrated single authorisation, you will need to use the model format form referred to in paragraph 13.5.

13.8 Authorisation number

When you are granted a full or integrated TA authorisation you will be issued a TA authorisation number.

For single authorisations you will be issued an authorisation number if it is issued in the UK. If the authorisation is issued by another EU Country you may not be issued a UK authorisation number unless the EU Country of issue has required that goods under the authorisation must be sent to the UK using Community Transit procedures, see paragraph 6.2.

The authorisation number must be quoted on all C88 (SAD) entries to or from TA that are made under the authorisation. It will be issued in the Local Control Office (LCO) scheme format which has four fields:

  • the first field is the prefix for the Customs procedure authorised, although the correct prefix for Temporary Admission is 'TA' this prefix cannot currently be entered on CHIEF, for authorisation number purposes only the prefix 'TI’ will therefore be used.
  • the second field is a four digit code that identifies the supervising office
  • the third field is a three digit local HMRC reference number
  • the last field shows the year the authorisation expires

Details about the LCO scheme format are given in the Tariff.

13.9 How to cancel your authorisation

If you want to cancel your authorisation write to your supervising office to confirm the date you wish it to be cancelled from. You will not be able to enter any further goods for relief under the authorisation from the date it is cancelled.

You must also advise your supervising office if you have any goods on hand and whether you will:

  • continue to use them under TA as approved under your authorisation, or
  • confirm the date by which they will be declared for re-export or other disposals explained in Section 7 (this should be within 30 days of their last use)

Note: you must not release the goods to someone else within UK/EU …

who will …


until …


exceptions …


use them in free circulation


your diversion entry to free declaration has been made and accepted by us, see paragraph 7.8


none


use them under their own TA authorisation


their declaration to TA has been made and accepted by us, see paragraph 6.1


where you and the person you are transferring the goods to are both approved to use simplified transfer procedures (two SAD copies or commercial documents), in this case the goods can be sent together with your transfer document.


Notes on Form C&E 1331 explain the simplified transfer procedures available and your authorisation letter will explain what documents to use


declare them to IP, customs warehousing or Free Zone


their declaration to IP/ CW/FZ has been made and accepted by us, see paragraph 6.1


none


14.Diverting TA goods to free circulation - completing a C88 (SAD) declaration

(Referred to in paragraph 7.8)

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).

Where CIE entry is made send this to the supervising office referred to in paragraph 3.4 or 3.6 as appropriate.

Note: CIE entry declarations are likely to take longer to be cleared than DTI entry declarations.

You must not use blanket commodity codes or show any information as 'various'. If you have Form INF6 for goods that were entered to TA in another EU Country, the information you need will be given on Form INF6 and send the form with your diversion entry .

Box


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 TA authorisation holder, see paragraph 2.4


3


Forms


Enter the number of continuation sheets used or if none 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 goods will be delivered and their EORI number (further information about EORI is available on the HMRC website under 'Economic Operator Registration and Identification (EORI) Scheme')


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 & 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 goods were 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 & Invoice Price


The currency and value of the goods when they were declared to TA


25


Mode of transport at the border


Coded as applicable for when the goods were imported eg 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 goods being diverted will be available for examination. Location codes are listed in the Tariff Volume 3 Appendix C2 and C3.


31


Packages and description of goods


The normal trade description for the goods including the means of identification that clearly establishes they are the same goods that were originally entered to TA


32


Item number


The item number up to the total entered in Box 5


33


Commodity code


The CN code for the goods 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 goods were initially dispatched to the UK


36


Preference


Enter the 3 digit code to identify whether a reduction in or relief from import duty applies eg ‘100’ for no preference


37


CPC


40 53 000
40 53 F41
for goods under TA relief covered in paragraphs 4.18, 4.22, 4.23, 4.24 and 4.25


40


Previous document


Give details of the entry that initially declared the goods to Temporary Admission by entering ‘Z/ZZZ/’ (followed by the date of the entry to TA in the format yymmdd)/(followed by the C88 number or C108 reference number for the TA entry)


(see Tariff Volume 3 Appendix C12)


42


Item price


Enter the price of each item described in Box 31 (this should be the same as on the TA entry identified in Box 40) except where box 37 is CPC 40 53 F41 where it will be the sales invoice price (a copy of the sales invoice must be provided)


44


Additional Information


Enter your supervising office address as a ‘SPOFF’ Statement (see Tariff Volume 3 Part 3, Appendix C9). For Simplified authorisations this will be NTAS (see paragraph 3.4), for oral declarations this will be TATR (see paragraph 3.6)


46


Statistical value


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


47


Calculation of Taxes


Complete the following fields (a) to (e) to show the amount of duty and/or import VAT due. Compensatory interest will also be due unless security on entry to TA was provided by cash deposit or the goods were declared for TA under CPCs 53 00 D51, 53 00 D03, 53 00 D04, 53 00 D06, 53 00 D10, 53 00 D11, 53 00 D19, 53 00 D18, 53 00D20, 53 00 D24, 53 00 D25, 53 00 D26


a) Type - enter the appropriate code for the tax type(s) applicable ie


A00 = Customs duty
B00 = VAT
D10 = compensatory interest – if applicable, details of any compensatory interest due should be entered in Box 44 using AI Code GEN45 as follows:


Duty due on the diverted goods x compensatory interest rate applied x period goods were held under TA and the amount of interest due


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


15.Glossary

Term


Description


Anti-Dumping Duty


A customs duty on imports providing a protection against the dumping of goods in the EU at prices substantially lower than the normal value.


ATA carnet


An international customs document for temporary importation and exportation regulated under the terms of the ATA or Istanbul Convention.


C 88 (SAD)


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


CAP


Common Agricultural Policy.


CFSP (Customs Freight Simplified Procedures)


Simplified procedure for the importation of third country goods including the simplified declaration procedure and local clearance procedure.


CHIEF


(Customs Handling of Import and Export Freight). The Customs entry processing computer system.


CIE


Customs input of entries to CHIEF.


Community


Member States of the European Union.


Community Transit


A customs procedure that allows non EU goods on which duty has not been paid to move from one point in the EU to another.


Countervailing duty


A customs duty on goods which have received government subsidies in the originating or exporting country.


CPC (Customs Procedure Code)


A 7-digit code used on C88 (SAD) declarations to identify the type of procedure for which the goods are being entered and from which they came. Details of CPCs can be found in The Tariff.


Customs charges


  • customs duties
  • import VAT
  • specific customs duty (previously CAP charges)
  • Anti-Dumping Duty
  • Countervailing Duty, and,
  • excise duties.

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
  • Temporary Admission
  • Community Transit under the New Computerised Transit System (NCTS)
  • Customs warehousing - Notice 232
  • Inward Processing (IP) - Notice 221 and Notice 221A
  • Processing under Customs Control (PCC) - Notice 237
  • Outward Processing Relief (OPR) - Notice 235
  • Exportation - Notice 275

Customs warehouse


A system or place authorised by customs for the storage of non-Community goods under duty and/or VAT suspension - see Notice 232.


DTI


Direct Trader Input to CHIEF.


EU


European Union.


EU Country


Member country of the European Union - see Section 10


Euro (€)


European currency unit.


Excise duty


A duty chargeable, in addition to any customs duty that may be due, on the goods listed in The Tariff, Volume 1 Part 12 paragraph 12.1.


Free Circulation


Goods imported from outside the EU are in free circulation within the EU when:


  • all import formalities have been complied with and,
  • all import duties, levies and equivalent charges payable have been paid and have not been fully or partly refunded.
  • Goods that originate in the EU are also in free circulation.

Free Zone


A designated area into which non-EU goods may be moved and remain without payment of customs duty and/or VAT otherwise due at importation.


Helpline


The Customs Helpline. The phone number is 0845 010 9000.


HMRC


HM Revenue & Customs.


INF6 (C1245)


Information sheet 6 is a document used when Temporary Admission goods travel between EU Countries. It provides details of the goods at the time of their first entry to TA in the EU. It does not replace the C88 (SAD).


IP (Inward Processing )


A customs procedure providing relief from import duty on goods imported to the EU or removed from a customs warehouse, for process and export outside the EU - see Notices 221 and 221A.


Member State


Member country of the European Union - see Section 10.


PCC (Processing under Customs Control)


A system of import duty relief for goods imported or transferred from another customs regime for processing into products on which less or no duty is payable - see Notice 237.


Person established in the EU


In the case of a natural person, any person who is normally resident there.


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


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

Person established outside the EU


In the case of a natural person, any person who is not normally resident there.


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


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

Pre-entry


Notification to customs of your intention to export the goods by the submission of an entry.


Preference


Arrangements which allow reduced or nil rates of customs duties to be claimed on eligible goods imported from certain non-EU countries.


SAD (Single administrative document)


Document used throughout the EU for making import/export declarations – the UK version is Form C88.


'TA' goods


'Temporary Admission' goods.


Tariff


The Tariff consists of 3 volumes –


Volume 1 contains essential background information for importers and exporters, contact addresses for organisations such as Department for Business, Innovation and Skills, Department of Environment, Food and Rural Affairs and Forestry Commission. It also contains an explanation of Excise duty, Tariff Quotas and many similar topics.


Volume 2 contains the 16,000 or so Commodity Codes set-out on a Chapter by Chapter basis. It lists duty rates and other directions such as import licensing and preferential duty rates.


Volume 3 contains a box-by-box completion guide for C88 (SAD) entries, the complete list of Customs Procedure Codes (CPCs), Country / Currency Codes, lists of UK ports and airports both alphabetically and by their legacy Entry Processing Unit (EPU) numbers, and further general information about importing or exporting.


The Tariff is available on an annual subscription and is also available at some larger libraries. You can buy the Tariff in printed and CD ROM formats or subscribe to the new e-service from the Stationary Service referred to in paragraph 1.5.


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 can 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 0845 010 9000.

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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$START-DATA$ title=Temporary Admission^ summary=Claiming relief from customs charges on non-EU goods temporarily imported for use in the EU.^ doctype=PublicNotice^ date=10-Feb-2014^ author=hd114469^ $END-DATA$
 
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