Temporary Admission Explained: How to Bring Goods Into the UK Without Paying Duty or VAT

What Is Temporary Admission?

Temporary Admission (TA) is a customs procedure that allows businesses to bring goods into the UK temporarily without paying import duty or VAT, as long as the goods are re‑exported within a set timeframe and used for an approved purpose.

It’s one of the most valuable reliefs for businesses that only need goods in the UK for a short period — but it must be used correctly to stay compliant.

Why Temporary Admission Matters

Temporary Admission can significantly reduce costs for businesses that:

• Exhibit goods at trade shows
• Bring equipment into the UK for short‑term use
• Import tools for professional work
• Transport horses for competitions
• Bring in samples for demonstrations
• Import scientific or testing equipment

If the goods are not staying in the UK permanently, TA can eliminate unnecessary duty and VAT charges.

How Temporary Admission Works

Under TA, goods can enter the UK duty‑free and VAT‑free if:

• They are used for an approved purpose
• They are not altered or consumed
• They are re‑exported within the allowed timeframe
• You meet all record‑keeping and compliance requirements

You may need prior authorisation depending on the type of goods and how often you use the scheme.

Goods Commonly Eligible for Temporary Admission

 Exhibition and Event Goods

• Trade show displays
• Demonstration equipment
• Promotional materials

 Professional Equipment

• Tools for construction or repair
• Film and photography equipment
• Medical or scientific instruments

 Commercial Samples

• Product samples for sales meetings
• Prototype items

 Animals

• Horses for racing or competition
• Animals for shows or exhibitions

 Testing and Analysis Equipment

• Laboratory instruments
• Measuring devices

Not all goods qualify — consumables, items for sale, and goods intended for processing are excluded.

Key Conditions You Must Meet

To use Temporary Admission correctly, you must:

• Use the goods only for the approved purpose
• Not sell, hire out, or dispose of the goods in the UK
• Re‑export the goods within the permitted timeframe
• Keep full records for HMRC
• Apply for authorisation if required
• Use the correct customs procedure codes

Failure to meet these conditions can result in duty and VAT becoming payable.

How Long Can Goods Stay in the UK Under TA?

The allowed period varies depending on the type of goods, but typically:

• Up to 6 months for most equipment
• Up to 24 months for certain categories
• Extensions may be possible in specific cases

You must re‑export the goods before the deadline to avoid charges.

How to Apply for Temporary Admission

There are two main routes:

1. Authorisation by Declaration

Used for occasional or low‑risk imports.
You simply declare the TA procedure on your customs entry.

2. Full Authorisation

Required for frequent or complex use.
You must apply to HMRC in advance and meet stricter compliance requirements.

A customs specialist can help determine which route is appropriate.

Common Mistakes When Using Temporary Admission

Businesses often run into issues because they:

• Fail to re‑export goods on time
• Use the goods for unapproved purposes
• Don’t keep proper records
• Apply the wrong procedure codes
• Don’t obtain authorisation when required
• Assume all goods qualify
• Forget to close the TA procedure correctly

Incorrect use can lead to duty/VAT charges, penalties, or loss of authorisation.

Temporary Admission vs. Other Duty Relief Schemes

TA is often confused with other reliefs. Here’s how it differs:

Scheme	Purpose	Duty/VAT	Key Condition
Temporary Admission	Temporary use	Suspended	Goods must be re-exported
Inward Processing (IP)	Processing/repair	Suspended	Goods must be processed then re-exported
Returned Goods Relief (RGR	Goods returning to UK	Zero	Must be UK-origin or previously exported
Customs Warehousing	Storage	Suspended	Goods stored under customs control

Choosing the right scheme depends on how the goods will be used.

How We Help With Temporary Admission

We support businesses with:

• Determining whether TA is the right relief
• Preparing and submitting TA declarations
• Applying for full authorisation
• Advising on eligible goods and permitted uses
• Ensuring correct procedure codes
• Managing re‑export and closure of the TA procedure
• Maintaining compliance records for HMRC

Our goal is simple: help you use Temporary Admission correctly and avoid unnecessary duty and VAT.

Explore More in Our Knowledge Hub

You can also read:

• Understanding Duty Relief Schemes
• Importer Checklists
• HS Code Guides
• Port Guides
• Customs Glossary

If you want help using Temporary Admission or checking whether your goods qualify, our customs specialists are ready to support you.

Get in touch for expert Temporary Admission guidance and compliance support.