For goods imported from outside of the UK, you may need prior authorisation from HMRC. You must apply for prior authorisation at least 30 days before you intend to import the goods.

Private use of the means of transport allows for the employee to make journey either:

• between their place of work and their place of residence
• with the purpose of performing a professional task, as detailed in the contract of employment

Some goods can be declared without filling in forms by using oral declaration or making a declaration by conduct. Not all locations can allow these types of declarations, so you should check ahead if you want to declare goods in this way.

Processing and repairs are not permitted under the Temporary Admission. Maintenance is allowed, including:

• overhaul
• adjustments
• measures to preserve the goods
• measures to make sure the goods comply with the technical requirements for their use under the procedure

Animals

If you’re established inside or outside the UK, you can claim relief on animals you own.

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Containers

If you’re established in the UK, you can declare using oral declaration or by making a declaration by conduct.

The containers must have clear, visible markings in place showing:

• identification of the container owner or operator
• the container identification marks and numbers
• the tare weight of the container (including its permanently fixed equipment)

Containers used in maritime activities

Container used in maritime activities or using an ISO standard prefix (consisting of 4 capital letters ending in ‘U’) must display:

• identification of the owner or principal operator
• the container’s serial number
• the digits that must comply with the International Standard ISO 6346 and its annexes

Authorisation by declarations must be monitored by a person established in the UK. A person outside the UK can also monitor the declaration if they are represented in the UK.

We reserve the right to ask for detailed information about the movement of each container.

Disaster relief material

Full relief is only available if the goods are used to counteract the effects of the disaster, or similar situations that affect the UK.

You can be established in the UK to declare goods to this relief.

This can be declared using oral declaration or by making a declaration by conduct.

Educational material and scientific equipment

To receive relief, the educational material and scientific equipment must be:

• owned by a person established outside the UK
• imported by not-for-profit public or private scientific, teaching or vocational training establishments, and used only in teaching, vocational training or scientific research
• imported in reasonable numbers, in line with the purpose of the import
• used for more than just commercial purposes

You can be established in the UK to declare goods to this relief.

Prior authorisation is needed.

Goods for exhibitions or sale

Full relief can be given when these goods are:

• exhibited or used at a public event (not purely organised for commercial sale)
• delivered by the owner for inspection to a person in the UK, who has the right to purchase them after inspection
• works of art, collectors’ items or antiques imported for an exhibition, with a view to possible sale

You can be established in the UK to declare goods to this relief.

Works of art — examples of acceptable goods

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 (CN code 9701).

Original engravings, prints and lithographs — impressions produced in limited numbers directly in black and white or in one colour, 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 (CN code 9702 10 00 and 9702 90 00).

Original sculptures and statuary, in any material, provided they are executed entirely by the artist. Sculpture casts, the production of which is limited to 8 copies and supervised by the artist or his successors in title (CN code 9703 10 00 and 9703 90 00). In exceptional cases, HMRC can allow the limit of 8 copies be exceeded for statuary casts produced before 1 January 1989.

Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs given by artists, provided there are no more than 8 copies of each.

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

Enamels on copper, executed entirely by hand, limited to 8 numbered copies bearing the signature of the artist or the studio. This excludes articles of jewellery and goldsmiths’ and silversmiths’ wares.

Photographs taken, printed or supervised by the artist, signed, numbered and limited to 30 copies. All sizes and mounts included.

Collectors’ items — examples of acceptable goods

Included under CN code 9704 00 00 postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like. Used, or if unused, not current and not intended to be current (CN code 9704 00 00).

Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (CN code 9705).

Antiques — examples of acceptable goods

Goods, other than works of art or collectors’ items, which are more than 100 years old (CN code 9706 10 00 and 9706 90 00).

Prior authorisation is needed.

Goods used in frontier zones

You can receive relief for the following goods intended to be used in frontier zones:

• equipment owned and used by persons established in a frontier zone of a third country, adjacent to the frontier zone in the UK where the goods are to be used
• goods used for the building, repair or maintenance of infrastructure in the frontier zone in the UK, that is under the responsibility of public authorities

You can be established in the UK to declare goods to this relief.

Prior authorisation is required.

Goods used to carry out tests or subject to tests

You can receive relief for these goods if they are:

• subject to tests, experiments or demonstrations
• used to carry out tests, experiments or demonstrations without financial gain
• subject to a satisfactory acceptance test provided for in a sales contract

You can be established in the UK to declare goods to this relief.

Prior authorisation is required.

Goods moved or used under form NATO 302

You can receive full relief for the following goods intended to be moved or used in military activities, under cover of NATO form 302:

• stores and equipment issued to a military unit to enable them to carry out their duties
• equipment issued as personal items to military personnel to enable them to carry out their duties

You can be established in the UK to declare goods to this relief.

These goods can be declared by making a declaration by conduct.

Means of transport

Relief is available for road, rail, air, sea and inland waterways transport when they are either:

• registered outside the UK in the name of a person established outside the UK
• owned by a person established outside the UK

The means of transport must be used by a person established outside the UK. There are further conditions that must be met for persons established in the UK or who have their residence in the UK.

This can be declared using oral declaration or by making a declaration by conduct.

Private use

If a third person established outside the UK uses the means of transport, that person must be authorised in writing by the person who is authorised to declare goods to Temporary Admission.

Commercial use

This includes the:

• transport of persons for payment
• commercial transport of goods for some or no payment

Persons established in the UK

To receive relief, at least one of the following conditions must be met:

• rail transport is used under an agreement where each person can use the rolling stock of the other
• a trailer is coupled up to the means of transport that is registered in the UK
• the means of transport are used in connection with an emergency
• transport is used by a professional hire firm ready for export

Individuals who have their residence in the UK

To receive relief, individuals must meet at least one of the following conditions:

• use the means of transport privately, as instructed by the registration holder who is in the UK at the time of use
• hire the means of transport under a written contract with a professional car hire service to use privately to either:
  • return to their place of residence in the UK
  • leave the UK
• be employed by the transport owner, hirer or lessee who is established outside the UK, and use the means of transport commercially or privately

Private use of the means of transport allows for the employee to make journey either:

• between their place of work and their place of residence
• with the purpose of performing a professional task, as detailed in the contract of employment

The person using the means of transport must provide a copy of the contract of employment if asked by HMRC.

Transport registered under a temporary series in the UK

Full relief is available for transport registered under a temporary series in the UK, with the intention of exporting in the name of either:

• a person established outside the UK
• an individual who has habitual residence inside the UK, and is preparing to transfer normal residence to a place outside the UK

Exceptional circumstances

Full relief can be given when the means of transport is used commercially for a limited period by persons established in the UK.

Spare parts, accessories and equipment for containers, pallets, or means of transport

Full relief from import duty is available for spare parts, accessories and equipment for:

• containers
• pallets
• means of transport

Relief is available when the goods are temporarily imported to be re-exported separately or as part of containers, pallets or as a means of transport.

You can be established in the UK to declare goods to this relief.

These goods can be declared using oral declaration or by making a declaration by conduct.

Medical, surgical and laboratory equipment

These goods must be:

• dispatched on loan at the request of a hospital or medical institution
• urgently needed to make up for the inadequacy of its own facilities
• intended for diagnostic or therapeutic purposes

You can be established in the UK to declare goods to this relief.

These goods can be declared using oral declaration or by making a declaration by conduct.

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

Relief is available for these goods if they are both:

• owned by a person established outside the UK
• made available to a person established in the UK for the manufacture of goods with 50% of the resulting goods being exported

The person declaring these goods must be established in the UK.

Prior authorisation is needed.

Pallets

Full relief from import duty is available for pallets.

You can be established in the UK to declare goods to this relief.

Pallets can be declared using oral declaration or by making a declaration by conduct.

Personal effects and goods for sports purposes

Full relief is available for goods imported by travellers when the goods are either:

• personal effects reasonably required for the journey
• intended to be used for sports purposes

In this section, a traveller is an individual who is not normally resident in the UK and enters temporarily.

These goods can be declared using oral declaration or by making a declaration by conduct.

Professional equipment

Professional equipment must be:

• owned by a person established outside the UK
• imported by a person established outside the UK or by an employee of the owner established in the UK
• used by the importer or under their supervision, except in cases of audio-visual co-productions

Prior authorisation is needed.

Professional equipment not suitable for import relief

Relief cannot be given to professional equipment that is used for the:

• industrial manufacture of goods
• industrial packaging of goods
• exploitation of natural resources (does not apply to hand tools)
• construction, repair or maintenance of buildings (does not apply to hand tools)
• projects which involve earth moving (does not apply to hand tools)

Portable musical instruments

Full relief can be given for portable musical instruments (and portable accessories integral to their use) temporarily imported by travellers in order to be used as professional equipment.

In this section, a traveller is an individual who meets at least one of the following conditions::conditions:

• enters the UK temporarily, not as a resident there
• returns to the UK where they are normally a resident, after being temporarily outside the UK
• temporarily leaves the UK where they are resident
• leaves the UK after a temporary stay without being a normal resident there

These goods can be declared using oral declaration or by making a declaration by conduct.

Replacement means of production

Goods that a supplier temporarily makes available to a customer whilst they are waiting for delivery or repair of similar goods are suitable for relief.

You can be established in the UK to declare goods to this relief.

Prior authorisation is needed.

Reusable packaging

Relief is available for reusable packaging that is not intended for sale and is either imported:

• as filled and intended for export, filled or empty
• empty and intended for export filled

You must be established in the UK to declare goods to this relief.

Reusable packaging can be declared using oral declaration or by making a declaration by conduct.

Samples

Sample goods must be solely used for being shown or demonstrated in the UK. The imported sample quantities must be of a reasonable amount and in line with their use.

You can be established in the UK to declare goods to this relief.

Prior authorisation is needed.

Sound, image or data-carrying media and publicity material

Relief is available for media carrying sound, image or data that is:

• supplied free of charge
• used for demonstration purposes
• commercialised and used for producing soundtrack, dubbing or reproduction

Relief is also available for material used exclusively for publicity purposes, including a means of transport specially equipped for those purposes.

You must be established outside of the UK.

Prior authorisation is needed.

Spare parts, accessories and equipment

To receive import relief, the goods must be used for repair and maintenance (including overhaul, adjustments and preservation).

You can be established in the UK to declare goods to this relief.

Special tools and instruments

Relief is available for these goods if they are both:

• owned by a person established outside the UK
• made available to a person established in the UK for the manufacture of goods with 50% of the resulting goods being exported

You can be established in the UK to declare goods to this relief.

Prior authorisation is needed.

Welfare material for seafarers

Full relief from import duty is available on welfare materials for seafarers if the materials are at least one of the following:

• used on a vessel engaged in international maritime traffic
• unloaded from a vessel and temporarily used ashore by the crew
• used by the crew of 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

You can be established in the UK to declare goods to this relief.

These goods can be declared using oral declaration or by making a declaration by conduct.

Other goods

Import relief is also available for other goods that are not mentioned in this guidance, or that do not comply with the conditions in this guidance. These are goodgoods imported either:

• occasionally, for no longer than 3 months
• without having any economic effect on the UK

Prior authorisation is needed.