Statutory guidance

Reference document for Temporary Admission: eligible goods and conditions for relief

Check the new version of the Temporary Admission document for goods that can benefit from Customs Duty reliefs.

From:
HM Revenue & Customs and HM Treasury
Published
17 December 2020
Last updated
7 June 2022 — See all updates

Documents

Temporary Admission: Eligible Goods and Conditions for Relief (version 4.1), dated 1st June 2022

ODT, 38.9 KB

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Details

This document lists the goods that can be declared to the Temporary Admission procedure and therefore benefit from reliefs from Customs Duty. This list is exhaustive meaning no other goods, other than those that appear on the list, may be declared to the Temporary Admission procedure.

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020, which give effect to the Temporary Admission document, are amended by The Customs (Miscellaneous Amendments) Regulations 2021, so that they reference the Temporary Admission: Eligible Goods and Conditions for Relief’ document published on 16 April 2021.

Published 17 December 2020
Last updated 7 June 2022 + show all updates

  1. Updated with: 'Temporary Admission: Eligible Goods and Conditions for Relief (version 4.1), dated 1st June 2022'.

  2. The attachment and 'Details' section has been updated.

  3. The 'Details' section that explains what the guidance document is about has been updated.

  4. First published.

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