Apply to import goods temporarily to the UK

Who can apply

You can apply if you’re the person using the goods or you’re arranging an import declaration for the goods to be used on your behalf.

Using Temporary Admission in Great Britain (England, Scotland and Wales) will depend on if you’re established inside or outside the UK.

Using Temporary Admission in Northern Ireland will depend on if you’re established inside or outside the customs territory of the EU.

You can check if your goods require you to be established inside or outside the UK to claim relief on import duty — Check if you can get import duty relief on goods using Temporary Admission.

You must also:

• be financially solvent
• have a good history of compliance with customs requirements
• have (or be able to keep) appropriate records

You cannot apply if you’re a:

• freight forwarder
• fast parcel operator
• customs agent

Specialised customs agents in the art or thoroughbred racehorses (including breeding) sector can be authorised for Temporary Admission in their own name if they:

• make sure the goods are put to their prescribed use — find prescribed uses in Check if you can get import duty relief on goods using Temporary Admission
• arrange for the goods to be used for their prescribed use on behalf of the importer

Before you apply

Before you start the application process, you need to have the following information to hand:

• your EORI number ― unless importing non-commercial goods
• details of where your records are (or will be) held
• how the goods will be received ― for example, imported as freight or post
• where the goods will be declared to Temporary Admission
• confirmation of ifwhether you’ll be using the simplified declarationsdeclaration procedure
• details of your guarantee (if applicable) ― check if you need a customs guarantee
• where your goods will be used
• how long the goods will be in the UK

How to apply

There are 6 types of authorisation you can get to use Temporary Admission:

• full authorisation
• authorisation by declaration
• an authorisation that covers the Northern Ireland and the EU
• retrospective authorisation — this is a full authorisation where you request the start date to be before the date of application
• oral declaration
• crossing the border ‘by any other act’

Full authorisation

ToYou’ll apply online for a full authorisation, you’ll need to havesign ain Governmentto Gatewayapply userfor IDfull andauthorisation. password. If you do not already have asign userin ID,details, you can create onethem when you first apply.

Apply online for full authorisation.

If you cannot do this online, you can use the print and post form to apply for full authorisation. As you cannot save your progress, you may want to get all your information together before you start.

Email HMRC to ask for the form in Welsh.

You should apply at least one month before you start importing as we need this time to process your application. If we need longer, we’ll contact you with a new date.

Authorisation by declaration

Authorisation by declaration is when we authorise you by accepting your import declaration at the border.

You cannot use this if:

• you’re using simplified import declarations for import
• you’re using equivalence
• you’re requesting retrospective or backdated authorisation
• the goods are subject to anti-dumping Dutyduty measures

AuthorisationsAuthorisation coveringthat covers Northern Ireland and the EU

TheseThis authorisationsauthorisation givegives you cover for all your activities across Northern Ireland and the EU. For example, if goods are being exhibited in Belfast, Paris and then Vienna.

ThereTo areapply 2for optionsthis ofauthorisation, either:

• using the authorisation by declaration method ― the declaration must be made to the place where the goods are to be used first
• completing a full authorisation ― the application must be made to the place where the goods are to be first used

If your application is going to be made to HMRC, you should email admin.uum.cdms@hmrc.gov.uk with your:

• name
• contact email address
• address of your Northern Ireland operation
• Economic EORI Operator Registration and Identification number (XIstarting Prefix)XI

We’ll reply within 5 days and provide a link to the EU Trader Portal where you can access the application form.

Retrospective authorisation

In specialexceptional situations,circumstances, you can apply for authorisation after you’ve imported your goods. This is called a retrospective authorisation.

We will only authorise you if you’vewe’ve not been given you a retrospective authorisation in the last 3 years.

You’ll need to showinclude us records with your application that prove that:

• the goods are eligible
• you have a business need
• you have followed the Temporary Admission procedure

You’ll also need to sendinclude us a:

• letter saying why you need this type of authorisation
• list of imports you want to include in the retrospective period

The maximum period for a retrospective authorisation is 12 months before the date you apply.

If you’re asking to retrospectively renew an expired authorisation, a retrospective authorisation can be backdated to the date that the previous authorisation expired.

ToYou’ll apply for a retrospective authorisation, you need to havesign ain Governmentto Gatewayapply userfor IDretrospective andauthorisation. password. If you do not already have asign userin ID,details, you can create onethem thewhen first time you first apply.

Apply online for full retrospective authorisation.

If you cannot do this online, you can use the print and post form to apply for full retrospective authorisation. As you cannot save your progress, you may want to get all your information together before you start.

Email HMRC to ask for the form in Welsh.

Authorisation by oral declaration

When you arrive at the border, you can make an oral declaration by submitting form C108. As‘Temporary youAdmission cannotinventory/document saveto yoursupport progress,an youoral maycustoms wantdeclaration’.

1. Get to get all of your information together before you start. You will fill in this form online and you cannot save your progress.

2. Fill in form C108.

3. Print 2 copies of the form to present when you arrive at the border.

Email HMRC to ask for the form in Welsh.

For most goods, you can do this without prior approval from HMRC.

You should present 2 printed copies of the completed form to UK Border Force officers. Copy 2 will be returned to you.

Eligible goods for oral declarations include:

• pallets and their accessories
• personal effects
• portable music instruments (and portable accessories integral to their use)
• sports goods
• medical, surgical and laboratory equipment
• reusable packaging
• containers
• radio and television production and broadcasting equipment (you must get prior approval from HMRC, meaning you need to submit form C108 at least 30 days before you intend to import the goods).

Oral declarations cannot be accepted at Roll On Roll Off (RoRo) locations, for example Dover and Eurotunnel. It is advisable to check ahead with the location the goods are moving through if you want to declare itthem in this way.

Check the full list of eligible goods, uses and conditions in Check if you can get import duty relief on goods using Temporary Admission.

Declarations by crossing the border ‘by any other act’

When you arrive at a point of exit or entry for Great BritainBritain, (England, Scotland and Wales), you can make a ‘declaration by conduct’ by:

• walking through a customs control point (this can be a green channel signed ‘nothing to declare’) with the goods, if you’re an individual on foot
• driving (or being driven) past a customs control point with the goods inside your vehicle, if you’re importing or exporting goods in a vehicle
• continuing your journey onward journey, if there are no customs control points

You do not need to fill out any forms as the act of crossing the border counts as your declaration. It can only be used for goods that have specific uses.

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• amended
• renewed
• cancelled

If your information changes after you’ve applied

We may need to contact you after you apply. This could be to request additional information or to organise a site visit.

If any of your contact details change (for example, your address or telephone number) you must let us know by email or by writing to thethe address address on the acknowledgement letter we sent you.

We may delay or refuse your application if you do not provide all the information we need to complete it.

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