Applying for Temporary Admission

Provides information on the eligibility criteria and how to apply for Temporary Admission.

Who is eligible to apply for Temporary Admission

You are eligible to apply if you are the person: 

  • using the goods
  • arranging an import declaration for the goods to be used on your behalf
  • importing goods on behalf of your customers

The use of Temporary Admission in Great Britain, which includes England, Scotland, and Wales, will depend on whether you are established inside or outside the UK. Each category of goods eligible for TA has its own rules on establishment.

In Northern Ireland, the use of Temporary Admission will be determined by whether you are established inside or outside the customs territory of the EU.

You can verify if you are established inside or outside the UK to claim relief on import duty at check if you’re established in the UK for customs.

How to apply for Temporary Admission

Goods can be declared to Temporary Admission in the following ways:  

  • full authorisation 
  • an authorisation that covers Northern Ireland and the EU 
  • retrospective authorisation  
  • authorisation by declaration 
  • oral declaration 
  • crossing the border ‘by any other act’ (declaration by conduct)

Full authorisation

To apply for a full authorisation, you must: 

  • be financially solvent
  • have a good history of compliance
  • have or be able to maintain appropriate records

If you are applying for a full authorisation to use Temporary Admission in Great Britain, you will not need a Customs Comprehensive Guarantee (CCG) unless HMRC tells you one is required when you apply. 

If you are established in Northern Ireland (NI), you can apply to use Temporary Admission in NI but you will be required to provide a CCG.

How to apply for full authorisation

To apply online for a full authorisation, you’ll need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply. 

If you cannot do this online, you can use the print and post form to apply for full authorisation. As you cannot save your progress, you may want to get all your information together before you start.  

The application form for a full TA authorisation is called an SP5, and you will need the following information:

  • your Economic Operator Registration and Identification (EORI) number, if you do not already have an EORI number, you must apply for one before filling out the form
  • details of the goods that you want to import, including commodity codes, description, quantity, and value 
  • details of how you plan to use the goods (including any additional addresses and any sub-contractors’ details) 
  • details of the guarantee you hold (if required)

You should apply at least one month before you intend to start importing goods as HMRC need this time to process your application. You cannot start importing goods under a full TA authorisation until your application has been approved. 

If you’re applying for an authorisation in Northern Ireland and Great Britain, you will need to fill the form out separately for each.

Full authorisations for customs intermediaries

Customs intermediaries, agents and freight forwarders can be authorised for TA if the following conditions are met: 

  • the authorisation must be in their own name, and they are responsible for using the goods or arranging for them to be used on behalf of the importer
  • the agents must offer additional services beyond purely completing import and export declarations and transporting the goods to and from an event or exhibition (for example, safe carriage, display and security around the goods during their time in the UK — this could also include arranging for the goods to be displayed, assembling the goods or using the goods themselves)
  • the authorisation holder must be in control of the goods and will be liable to any potential customs duty and import VAT debt

If your application is approved

If an application is approved a letter will be issued that sets out the conditions of the authorisation, details will include:

  • the effective start and end date of the authorisation  
  • what information to include on an import declaration 
  • what records to keep and for how long  
  • the type of goods you are authorised to import  
  • the time period in which you need to discharge the goods

Managing your authorisation

A full authorisation may be granted for a period between 3 to 5 years. The duration of the authorisation may be determined by the details provided in the application. The period granted for a full authorisation does not imply that the goods can remain under Temporary Admission for the full duration of the authorisation, as the time limits for eligible goods apply regardless of how long your authorisation lasts. You can use your full authorisation multiple times during its validity period, but you must ensure that each use complies with the relevant conditions for the goods involved.    

The authorisation letter and the attached SP5 (a copy of the returned application form) must be kept safe and made available at the request of HMRC. Access to any premises covered by this authorisation should also be given at the request of HMRC.  

Please ensure you provide your Economic Operator Registration and Identification (EORI) number, authorisation number, company name and postal address whenever you contact the supervising office. Your designated supervising office and associated contact details will be listed in your authorisation letter.

BT-NCH
HM Revenue and Customs
BX9 1GZ
Email: customsauthorisations@hmrc.gov.uk
Phone: 0300 322 9453
Monday to Thursday 9am to 4pm
Friday 9am to 3pm (excluding bank holidays)

You must notify the supervising office of any changes. This includes any changes to:  

  • persons or legal entities named on this authorisation   
  • the goods and processes, including Procedure Code (PC) and commodity code updates  
  • addresses where the goods will be used 

You must also inform HMRC immediately of an event that results in the business entering into administration or an insolvency arrangement.

You must ensure that, if you wish to import goods that are not covered by your TA authorisation (that is not described in the SP5 or associated annexes), you obtain approval from your supervising office prior to the entry of the goods to your authorisation.

Authorisation holders who, for reasons beyond their control, are unable to put the goods to the specific use outlined in their letters, are required to advise their supervising office of the facts without delay. There may be options for the authorisation holder that may not result in customs duty liability.

Responsibilities of the authorisation holder

As the Temporary Admission (TA) authorisation holder, you are responsible for ensuring that any goods you import under your full authorisation comply with the conditions set out in your authorisation letter and this handbook. This includes ensuring your goods are put to a prescribed use and that they are re-exported on time. If you are unsure whether the goods can be discharged from Temporary Admission within the permitted time frame, you can apply for an extension. More information can be found at the time limits for goods under temporary admission section of this handbook.

You must ensure that goods imported under this authorisation are declared using the Customs Declaration System (CDS).

The following details must be included on the customs import declaration:  

  • the description(s) of the goods and commodity code(s) entered on the customs import declaration, which should correspond to those stated on your SP5
  • procedure codes must be declared on importation on the customs import declaration
  • the authorisation number and the name and address of the supervising office stated in the authorisation letter

More information on how to declare goods to TA using CDS can be found at the customs declaration service section of this handbook. 

Information on the use of procedure codes and additional procedure codes for TA in the UK trade tariff appendix 1 and 2 can be found at CDS Declaration and Customs Clearance Request Instructions (UK Trade Tariff: volume 3 for CDS). 

If there are any changes in circumstances that may affect the conditions outlined in the authorisation letter you should contact your supervising office. 

Where discrepancies are identified between goods that have been released to the procedure and goods that have physically been imported, then the holder of the authorisation must ensure that the customs declaration is duly amended and appropriate evidence held to be made available to the supervising office. This must be completed within 90 days of submitting the initial import declaration.