Import goods to the UK temporarily
Use Temporary Admission to pay no duty on goods you temporarily import from outside the UK and then re-export.
Having a Temporary Admission authorisation will allow you to keep your imported goods in the UK in most cases for up to a maximum period of 24 months before being re-exported. You will not need to pay import duty or VAT on these goods.
In exceptional circumstances time limits may be extended.
You must apply for authorisation to use Temporary Admission.
Goods with different time limits
Some goods have a different time limit before they must be re-exported, you can check the time limits in the table.
| Goods | Time limit |
|---|---|
| Rail Transport | 12 months |
| Commercial Transport | over 24 months if approved by HMRC |
| Private road transport for students | no more than 24 months or as long as the student stays in the UK, for the sole purpose of study |
| Private road transport for people working for a set period | over 24 months if approved by HMRC |
| Private road transport (everything else including saddled animals and their vehicles) | 6 months |
| Private air transport | 6 months |
| Private sea and canal transport | 18 months in Northern Ireland, 24 months in Great Britain (England, Scotland and Wales) |
| Containers, including equipment and accessories | 12 months |
| Goods used for tests, experiments or demonstrations without financial gain | 6 months in Northern Ireland, 24 months in Great Britain |
| Works of art and antiques (imported for the purposes of exhibition, with a view to possible sale) | 24 months in Northern Ireland, 48 months in Great Britain |
| Goods delivered by the owner for inspection to someone in the UK who has the right to purchase them after inspection | 6 months |
| Other goods imported occasionally | 3 months |
Professional hire transport
If transport is temporarily imported into the UK and has been returned to a professional hire service in the UK, you will have 6 months after the transport enters the UK to re-export.
You’ll have 6 months after the transport enters the UK and 3 weeks after the re-hiring contract ends to re-export when the transport is re-hired by the professional hire service to individuals:
- outside the UK
- living in the UK
The transport’s entry date is the same as the hiring agreement’s end date, unless you prove an actual entry date.
Road transport hired and used by someone in the UK with a completed contract from a professional car hire service must be re-exported within 3 weeks.
Moving goods
Moving your goods within the same authorisation
This can be done by noting in your records the new location of the goods.
Moving your goods to another authorisation holder
If you want to move your goods to another Temporary Admission authorisation holder, this can be done by simply making a note in your records. This note should include details of when the goods moved and the name and authorisation number of the recipient. The receiver of the goods will need to make a declaration when they get the goods for your liability to be discharged.
Transfer of rights and obligations
Under Temporary Admission, you can transfer your rights and obligations to another person who does not have to hold a Temporary Admission authorisation.
Temporary Admission with partial relief
If your goods do not appear on the list of eligible goods, or the use you want to put them to is not covered, you may still be able to get a reduction in your duty payment.
You’ll pay the import VAT due at the time of import, subject to import VAT conditions, and 3% of the full customs import duty due at the time of import per month if your goods are:
- intended for re-export from the UK
- not going to be changed or altered, except for any routine maintenance that might be needed
- not consumable goods
- not solely liable to import VAT
A full authorisation is required.
Discharging your goods
To discharge your goods, you can:
- re-export your goods outside the UK
- declare the goods to inward processing (if you want to process them beyond carrying out repairs) or customs warehousing (for example, if you want to store them prior to re-export)
- release them to free circulation, but you will then need to pay the duty and import VAT that was suspended at import
- destroy the goods, but you must tell us before you do
Check if you need to apply for a license to export your goods.
If your goods are of a cultural or artistic nature, or a motor vehicle over 50 years old, you may need an export licence from Arts Council England website.
Updates to this page
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The time limits for which certain goods can remain before they must be re-exported have been updated.
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A link to check if you need to apply for a license to export your goods has been added to the 'Discharging your goods' section of the guide.
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The guidance has been updated due to UK transition.
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First published.