Summary
This customs technical handbook applies to temporary imports into Great Britain and Northern Ireland.
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Imports to Great Britain are subject to:
- the Taxation (Cross-border Trade) Act 2018
- the Customs (Import Duty) (EU Exit) Regulations 2018
- the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- the Customs (Miscellaneous Amendments) Regulations 2025
Notices that have the force of law can be found at Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.
Imports to Northern Ireland are subject to the Union Customs Code. Information on special procedures in Northern Ireland can be found at European Commission special procedure’s guidance.
Information on moving goods between Northern Ireland and Great Britain can be found at Moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK.
Contents
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Outlines the Temporary Admission procedure and how it can be used.
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Provides information on the eligibility criteria and how to apply for Temporary Admission.
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Details what to do and responsibilities for transferring rights and obligations.
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Provides information on how to appeal if you disagree with a decision.
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Details of applying for an authorisation each Member State.
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Provides guidance for when a retrospective authorisation can be applied for.
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Details when you can use authorisation by declaration.
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Details when you can use authorisation by oral declaration.
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Details when you can make a declaration by conduct.
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Provides information on how to set up guarantees and when to use them.
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Information on specified purpose of use and associated conditions for goods imported to Temporary Admission.
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Rules and conditions for maintenance, repair and overhaul of goods under Temporary Admission.
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Time limits and extensions for goods under Temporary Admission.
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Details how long records should be kept and what information is required.
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Provides information on the methods of discharge, waste and scrap from destroyed goods, and alternative use of goods.
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Information on the Customs Declaration Service.
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Outlines where partial relief may be applicable.
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Defines SCDP and outlines details of use.
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Details how to use equivalence for goods entered to Temporary Admission.
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Information on customs supervision to ensure compliance with customs legislation.
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Provides information on customs debt and calculation of customs debt.
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Provides information on ATA carnets and documents used.
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Information on how to contact HMRC for further information.