Temporary admission: simplified customs procedure for the Commonwealth Games
Published 27 August 2013
© Crown copyright 2013
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This publication is available at https://www.gov.uk/government/publications/temporarily-importing-goods-from-outside-the-eu/temporary-admission-simplified-customs-procedure-for-the-commonwealth-games
This page has been archived. This guidance only applied for the Glasgow 2014 Commonwealth Games.
TA is a customs procedure that allows you to use goods in the UK temporarily if they are imported from countries outside the EU. Under the simplified TA procedure in place for Glasgow 2014, any customs charges normally due on importation will not need to be paid, provided that the goods are exported outside the EU after use. The goods can only remain on temporary importation whilst they are being used for the express purpose of their importation, which in this instance is the Glasgow 2014 Commonwealth Games. Once this use ceases then the goods need to be immediately re- exported as TA is no longer valid. Glasgow 2014 goods must be exported at the point the games end. If goods entered by TA are not exported, you will have to pay the customs charges due on the goods.
For all Commonwealth Games Family members, a formal customs declaration or financial security will not normally be required for goods used but the UK customs authorities reserves the right to require both if there is a doubt as to whether the imported goods will, in fact, be exported. The link below provides access to a PDF of the form and further information on completing it.
Different types of goods allowed under Temporary Admission
The following list provides examples of the types of goods that can be temporarily imported for use at the Glasgow 2014 Commonwealth Games under TA:
- any sports equipment necessary for training or competition at the Glasgow 2014 Commonwealth Games
- any new or used personal effects
- wheelchairs, including electrical wheelchairs
- any professional equipment, such as broadcasting and press equipment (including vehicles)
- professional make-up and cosmetics
- medical equipment
- computer equipment
- vehicles
- firearms and ammunition
You can find further guidance on which goods qualify in Public Notice 200.
Find Notice 200: Temporary Admission on the HMRC website.
To reduce the risks of spreading animal and plant pests and diseases, please ensure that any equipment is thoroughly cleaned prior to departure. Ensure that there is no soil, seeds or other parts of plants, insects or their eggs attached to the tyres or frames (for example, bicycles and wheelchairs or vehicles operated by media or other organisations, even rugby boots are required to be soil free if coming from outside the EU). Containers or other equipment used for transport should be cleaned in a similar way.
Value of goods under Temporary Admission
There is no maximum value limit to goods brought in for the Glasgow 2014 Commonwealth Games under the simplified TA.
Treatment of goods under Temporary Admission
The goods must be exported in the same state they were in when imported. You can, however, repair the goods to preserve them in the same condition. If they become damaged beyond repair on arrival or while in the UK they can be destroyed but you will need prior approval from the UK customs authorities for permission to destroy. They will not need to be exported but any waste from the destruction that has a commercial value will be liable to UK customs charges based on the value of the waste.