Eligible goods and conditions of use
Information on specified purpose of use and associated conditions for goods imported to Temporary Admission.
Goods imported to Temporary Admission must be used for a specific purpose and must also meet the conditions associated. This is often referred to as ‘specific use’, or in some cases, ‘prescribed use’.
Full details of eligible goods (including relevant conditions) are available within the Temporary Admission reference document which is given effect by the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision) (EU Exit) Regulations 2020, and is amended by The Customs (Miscellaneous Amendments) Regulations 2025.
Goods eligible for the Temporary Admission procedure are outlined below and can be declared to the procedure using a Full Authorisation or an Authorisation by Declaration. Some goods are eligible for an oral declaration or a declaration by conduct, this will be outlined below respectively.
Prohibited and restricted goods cannot be declared orally or by conduct. Where your goods are subject to additional controls, for example, they require a permit or a licence, you must present these to Border Force.
If you wish to import goods which do not qualify under the below conditions, you may be eligible to apply for partial relief.
This is not an exhaustive list. If you would like to import any goods to TA which are not listed below, please contact HMRC for further guidance.
Additional procedure codes are a three digit code used on an import declaration to identify any supplementary conditions that apply to the intended use of the goods. The APCs which apply to goods eligible for TA will be outlined below respectively. This is not an exhaustive list of APCs. If you would like to import any goods to TA which are not listed below, contact HMRC for further guidance.
Includes spare parts, accessories and equipment where they are temporarily imported to be exported separately or as part of pallets.
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Sections 1 to 2
Additional Procedure Code (APC): D01
Declarant: UK and non-UK established
- includes spare parts, accessories and equipment where they are temporarily imported to be re‐exported separately or as part of a container
- the container has been durably marked in an appropriate and clearly visible place with all of the following information:
- the identification of the container’s owner or operator — this may be shown by either its full name or by an established identification system (not including symbols such as emblems or flags)
- the container’s identification marks and numbers, given by the owner or operator
- the tare weight of the container (including all of its permanently fixed equipment)
- the containers are used in maritime activities, or for any other container using an ISO standard prefix consisting of four capital letters ending in ‘U’ — the identification of the owner or principal operator and the container’s serial number and check digit shall adhere to the International Standard ISO 6346 and its annexes
- Containers must be monitored by a person established in the United Kingdom or by a person established outside the United Kingdom who is represented in the United Kingdom — that person must, upon request, provide HMRC with detailed information concerning the movements of each container including the dates and places of its entry and discharge
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Sections 3 to 4
Additional Procedure Code (APC): D02
Declarant: UK and non-UK established
- includes spare parts, accessories and equipment for means of transport
- road, rail, air, sea and inland waterways transport must be registered outside Great Britain and the Isle of Man in the name of a person established outside Great Britain and the Isle of Man, or where they are not registered, they are owned by a person established outside Great Britain and the Isle of Man (unless specified otherwise)
- where the means of transport is used privately by a third person established outside Great Britain and the Isle of Man, full relief from import duty is to be given provided that that person is duly authorised, in writing, by the person authorised to declare the goods for a temporary admission procedure
Rail transport
Must be put at the disposal of a person established in the United Kingdom under an agreement whereby each person may use the rolling stock of the other within the framework of that agreement.
Maximum period: 12 months
These goods can be declared orally or by conduct
Reference Document: Section 7
Additional Procedure Code (APC): D03
Declarant: UK and non-UK established
Privately used means of sea and inland waterways transport
Maximum period: 24 months in Great Britain (18 months in Northern Ireland)
These goods can be declared orally or by conduct
Reference Document: Section 7
Additional Procedure Code (APC): D03
Declarant: Non-UK established
More information can be found at sailing a pleasure craft that is arriving in the UK.
Road transport registered in the United Kingdom where a trailer is coupled to the means of transport
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Section 7
Additional Procedure Code (APC): D03
Declarant: UK and non-UK established
Means of transport used in connection with an emergency situation
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Section 7
Additional Procedure Code (APC): D03
Declarant: UK and non-UK established
Means of transport used by a professional hire firm for the purpose of export
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Section 7
Additional Procedure Code (APC): D03
Declarant: UK and non-UK established
Commercially used means of transport (excluding rail)
Maximum period: duration required for transport operations (up to 24 months or longer if approved by HMRC)
These goods can be declared orally or by conduct
Reference Document: Section 6
Additional Procedure Code (APC): D03
Declarant: UK and non-UK established
Privately used road transport by students
HMRC may request evidence of educational status and a completed C110.
Maximum period: duration of the student’s stay in the UK for study purposes
These goods can be declared orally or by conduct
Reference Document: Section 6
Additional Procedure Code (APC): D03
Declarant: Non-UK established
Privately used road transport by persons on assignments
- private use of the means of transport is allowed for journeys between the place of work and the place of residence of the employee, or with the purpose of performing a professional task of the employee as stipulated in the contract of employment
- the individual must be employed by the owner, hirer or lessee of the means of transport who is established outside Great Britain and the Isle of Man
- HMRC may request a copy of the contract of employment and a completed C110
Maximum period: duration of the person’s stay in the UK for the assignment
These goods can be declared orally or by conduct
Reference Document: Section 8
Additional Procedure Code (APC): D03
Declarant: UK and non-UK established
Other privately used road transport (including saddle and draught animals and the vehicles drawn by them)
Maximum period: 6 months
These goods can be declared orally or by conduct
Reference Document: Section 6 to 9
Additional Procedure Code (APC): D03
Declarant: Non-UK established
Privately used air transport
Maximum period: 6 months
These goods can be declared orally or by conduct
Reference Document: Section 6 to 9
Additional Procedure Code (APC): D03
Declarant: Non-UK established
Professional hire services
Transport returned to a UK or Isle of Man hire service
Maximum period: 6 months from the date of entry (based on the hiring agreement date unless actual entry date is proven)
These goods can be declared orally or by conduct
Reference Document: Section 8
Additional Procedure Code (APC): D03
Declarant: habitually resident in the UK
Transport re-hired to a person outside the UK or Isle of Man or a UK resident
Maximum period: the earlier of, 6 months from the date of entry or 3 weeks after the rehiring contract is concluded
These goods can be declared orally or by conduct
Reference Document: Section 7 to 8
Additional Procedure Code (APC): D03
Declarant: habitually resident in the UK
Privately used road transport hired by a UK or Isle of Man resident under a written contract that has concluded
Maximum period: 3 weeks
These goods can be declared orally or by conduct
Reference Document: Section 7 to 8
Additional Procedure Code (APC): D03
Declarant: habitually resident in the UK
Privately used road transport by individuals with a Ukraine Permission Extension visa
- as part of the application process, HMRC may request a copy of the visa and a completed C110 to confirm eligibility for TA
- further information is available at bringing a Ukrainian vehicle into the UK tax and registration
Maximum period: duration of the visa under the scheme
These goods can be declared orally or by conduct
Reference Document: Section 6
Additional Procedure Code (APC): D03
Individual uses the means of transport privately and occasionally at the request of the registration holder
The registration holder must be in the United Kingdom at the time.
Maximum period: 6 months
These goods can be declared orally or by conduct
Reference Document: Section 8
Additional Procedure Code (APC): D03
Declarant: habitually resident in the UK
Individual has hired the means of transport under a written contract and uses it privately
The means of transport must be used for one of the following purposes:
- to return to their place of residence in the United Kingdom
- to leave the United Kingdom, or to leave Great Britain for a destination in Northern Ireland
Maximum period: earlier date of, 6 months from the date of entry of the means or transport or the end of 3 weeks after the conclusion of the contract on the rehiring
These goods can be declared orally or by conduct
Reference Document: Section 8
Additional Procedure Code (APC): D03
Declarant: habitually resident in the UK
Individual has hired a means of road transport under a written contract concluded with a professional car hire service and uses it privately
Maximum period: 6 months
These goods can be declared orally or by conduct
Reference Document: Section 8
Additional Procedure Code (APC): D03
Declarant: habitually resident in the UK
Means of transport registered under a temporary series in the United Kingdom
The means of transport must be imported temporarily with a view to export in the name of one of the following persons:
- a person established outside Great Britain and the Isle of Man
- an individual who has his or her habitual residence inside the United Kingdom where that person is preparing to transfer normal residence to a place outside Great Britain and the Isle of Man
Maximum period: 6 months
These goods can be declared orally or by conduct
Reference Document: Section 9
Additional Procedure Code (APC): D03
Declarant: habitually resident in the UK or non-UK established
The goods are personal effects and must be reasonably required for the journey or must be intended to be used for sports purposes. Examples of personal effects include:
- clothing
- toilet articles
- personal jewellery
- still and motion picture cameras together with a reasonable quantity of film and accessories
- portable slide or film projectors and accessories together with a reasonable quantity of slides or films
- video cameras and portable video recorders with a reasonable quantity of tapes
- portable musical instruments
- portable gramophones with records
- portable sound recorders and reproducers (including dictating machines) with tapes
- portable radio receivers
- portable television sets
- portable typewriters
- portable calculators
- portable personal computers
- binoculars
- perambulators
- wheelchairs
- sports equipment such as:
- tents and other camping equipment
- fishing equipment
- climbing equipment
- diving equipment
- firearms for sporting and or hunting purposes and associated ammunition of an individual
- non-motorised bicycles
- canoes or kayaks less than 5.5 meters long
- skis
- tennis rackets
- surfboards
- windsurfing equipment
- hang-gliders and delta wings
- golfing equipment
- portable dialysis and similar medical apparatus and the disposable items imported for use with them
- pets belonging to travellers
- other articles clearly of a personal nature
Examples of sporting goods include:
- track and field equipment, such as:
- hurdles
- javelins
- discuses
- poles
- shots
- hammers
- ball game equipment, such as:
- balls of any kind
- rackets
- mallets
- clubs
- sticks and the like
- nets of any kind
- goal posts
- winter sports equipment, such as:
- skis and sticks
- skates
- bobsleighs
- curling equipment
- sportswear
- shoes
- gloves
- headgear of any kind
- water sports equipment, such as:
- canoes and kayaks
- sail and row boats
- sails
- oars and paddles
- surf boards and sails
- motor vehicles and craft, such as:
- cars
- motor bicycles
- motorboats
- equipment for miscellaneous events, such as:
- firearms for sporting and or hunting purposes and associated ammunition of an individual
- non-motorised bicycles
- archer’s bows and arrows
- fencing equipment
- gymnastics equipment
- compasses
- wrestling mats and tatamis
- weight-lifting equipment
- riding equipment
- sulkies
- hang-gliders
- delta wings
- windsurfing equipment
- climbing equipment
- auxiliary equipment, such as:
- measuring and score display equipment
- blood and urine test apparatus
Maximum period: 24 months
Most of these goods can be declared orally or by conduct
Prohibited and restricted goods cannot be declared orally or by conduct (for example, where an import or export licence is required).
Where your goods are subject to additional controls (for example, they require a permit or a licence), you must present this evidence to Border Force.
More information on how to declare personal goods can be found at check how to declare personal goods you bring into or take out of the UK
Reference Document: Section 10
Additional Procedure Code (APC): D04
Declarant: Non-UK established
More information can be found at how to declare personal goods you bring into or take out of the UK and bringing pets to Great Britain.
Materials must either be:
- used on a vessel engaged in international maritime traffic
- unloaded from such a vessel and temporarily used ashore by the crew
- used by the crew of such a vessel in cultural or social establishments managed by non‐profit making organisations or in places of worship where services for seafarers are regularly held
Maximum period: 24 months
Goods used on a vessel engaged in international maritime traffic can be declared orally or by conduct
Reference Document: Section 11
Additional Procedure Code (APC): D05
Declarant: UK and Non-UK established
Goods must be used in connection with measures taken to counter the effects of disasters or similar situations affecting the United Kingdom.
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Section 12
Additional Procedure Code (APC): D06
Declarant: UK and Non-UK established
Equipment must be dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it’s intended for diagnostic or therapeutic purposes.
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Section 13
Additional Procedure Code (APC): D07
Declarant: UK and Non-UK established
Must be owned by a person established outside Great Britain and the Isle of Man.
Maximum period: 24 months
These goods can be declared orally
Reference Document: Section 14
Additional Procedure Code (APC): D08
Declarant: UK and Non-UK established
- must be owned by a person established outside Great Britain and the Isle of Man
- veterinary procedures and treatments are allowable under TA. HMRC may request medical evidence and importers must ensure they comply with welfare regulations
Maximum period: 24 months
Reference Document: Section 14
Additional Procedure Code (APC): D08
Declarant: UK and Non-UK established
Goods intended to be used in frontier zones must be:
- equipment owned and used by persons established in a frontier zone of a third country adjacent to the frontier zone in the United Kingdom where the goods are to be used
- goods used for projects for the building, repair or maintenance of infrastructure in such a frontier zone in the United Kingdom under the responsibility of public authorities
Maximum period: 24 months
Reference Document: Section 15
Additional Procedure Code (APC): D09
Declarant: UK and Non-UK established
Full relief from import duty is to be given in respect of the following goods:
- media carrying sound, image or data supplied free of charge and used for the purposes of demonstration prior to commercialisation, producing soundtrack, dubbing or reproduction
- material used exclusively for publicity purposes, which includes means of transport specially equipped for those purposes
Maximum period: 24 months
Reference Document: Section 16
Additional Procedure Code (APC): D10 to D11
Declarant: Non-UK established
Professional equipment must be:
- owned by a person established outside Great Britain and the Isle of Man
- imported either by a person established outside Great Britain and the Isle of Man, or by an employee of the owner established in the United Kingdom or the Isle of Man
- used by the importer or under supervision of the importer, except in cases of audio-visual co‐productions
Temporary Admission is not suitable for professional equipment which is used for:
- the industrial manufacture of goods
- the industrial packaging of goods
- the exploitation of natural resources (does not apply in relation to goods that are hand tools)
- the construction, repair or maintenance of buildings (does not apply in relation to goods that are hand tools)
- earth moving and like projects (does not apply in relation to goods that are hand tools)
Examples of professional equipment include:
- press equipment
- personal computers
- typewriters
- cameras (film and electronic)
- sound or image transmitting, recording or reproducing apparatus, such as:
- tape and video recorders
- video Reproducers
- microphones
- mixing Consoles
- loudspeakers
- sound or image recording media
- testing and measuring instruments and apparatus
- oscillographs
- tape and video recorder test systems
- toolboxes and bags
- video generators
- lighting equipment, such as:
- spotlights
- converters
- tripods
- operational accessories, such as:
- cassettes
- exposure meters
- lenses
- tripods
- accumulators
- battery belts
- battery chargers
- monitors
- sound broadcasting equipment, such as:
- telecommunication equipment
- broadcast transmitter receivers
- transmitters
- terminals connectable to network or cable
- satellite links
- audio frequency production equipment, such as:
- sound pick up
- recording or reproducing apparatus
- testing and measuring instruments and apparatus (as listed above)
- sound recording media
- television broadcasting equipment, such as:
- television cameras
- testing and measuring instruments and apparatus (as listed above)
- transmission and re-transmission apparatus
- communication apparatus
- lighting equipment (as listed above)
- editing equipment
- Operational Accessories, such as:
- clocks
- stop watches
- compasses
- lenses (as listed above)
- tripods (as listed above)
- battery chargers
- cassettes (as listed above)
- generating sets
- transformers
- batteries and accumulators
- heating, air conditioning and ventilating apparatus
- sound or image recording media
- musical Instruments
- costumes
- scenery and other stage properties
- pedestals
- make-up material
- hairdryers
- vehicles for specific purposes, such as:
- television accessories vehicles
- video tape recording vehicles
- sound recording and reproducing vehicles
- slow motion vehicles
- light vehicles
- cinematographic equipment, such as:
- cameras (film and electronic)
- testing and measuring instruments and apparatus (as listed above)
- camera “dollies” and booms
- lighting equipment (as listed above)
- editing equipment
- sound or image recording or reproducing apparatus (as listed above)
- costumes
- scenery and other stage properties
- pedestals
- make-up material
- hairdryers
- vehicles for cinematographic purposes
other equipment:
- equipment for erection for example, testing, commissioning, checking, control, maintenance or repair of machinery, plant, MoT
- tools
- measuring, checking or testing equipment and instruments, such as:
- for example, temperature, pressure, distance, height, surface, speed
- electrical instruments (for example, voltmeters, ammeters, measuring cables, comparators, transformers, recording instruments)
- jigs
- apparatus for photographing machines and plant during or after erection
- apparatus for survey of ships
Equipment for various professionals
- businesspersons, consultants, productivity experts, accountants:
- personal computers
- typewriters
- sound or image transmitting, recording or reproducing apparatus
- calculating instruments and apparatus
- topographical survey or geophysical prospecting experts:
- measuring instruments and apparatus
- drilling equipment
- transmission and communication equipment
- pollution combating experts:
- instruments and apparatus
- medical professionals (for example, doctors, surgeons, veterinary surgeons, midwives):
- instruments and apparatus
- entertainers, theatre companies, orchestras
- all articles used for performances, such as:
- musical instruments
- costumes
- scenery
- lecturers:
- equipment to illustrate lectures
- photographers:
- cameras (all kinds)
- cassettes
- exposure meters
- lenses
- tripods
- accumulators
- battery belts
- battery chargers
- monitors
- lighting equipment (as listed above)
- fashion goods and accessories for models
- vehicles for specialised uses
- mobile inspection units
- traveling workshops
- traveling laboratories
- fairground amusements (requiring specialized knowledge or skills)
Certain kinds of professional equipment can be declared orally:
- instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant
- radio and broadcasting equipment, including a vehicle adapted for use in the production of such broadcasts made by such equipment, may be declared orally by an individual established outside the UK (prior approval by the National Temporary Admissions Section (NTAS) is required at least 5 working days before planned date of importation)
- professional equipment temporarily imported for sole use at an international event:
- not organised for the commercial sale of the goods
- examples include official sports event, an international conference or a major film production
- may be declared orally or by conduct
Maximum period: 24 months
Reference Document: Section 17
Additional Procedure Code (APC): D12
Declarant: UK and Non-UK established
Including accessories integral to the use of the portable musical instrument (for example, microphone, amplifier)
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Section 17
Additional Procedure Code (APC): D12
Declarant: Non-UK established
The following conditions must be fulfilled:
- they are owned by a person established outside Great Britain and the Isle of Man
- they are imported by not for profit public or private scientific, teaching or vocational training establishments and are exclusively used in teaching, vocational training or scientific research, under the responsibility of the importing establishment
- they are imported in reasonable numbers, having regard to the purpose of the import
- they are not used for purely commercial purposes
Examples of pedagogic and scientific equipment include:
- sound or image recorders or reproducers such as:
- slide and filmstrip projectors
- cinematographic projectors
- back projectors and episcopes
- video equipment
- closed circuit television equipment
- sound and image media such as:
- slides
- filmstrips and microfilms
- cinematographic films
- sound recordings (magnetic tapes, discs)
- videotapes
- specialised material such as:
- bibliographic equipment and audio visual material for libraries
- mobile libraries
- language laboratories
- simultaneous interpretation equipment
- other material such as:
- wall charts
- models
- graphs
- maps
- plans
- photographs and drawings
- instruments, apparatus and models designed for demonstration purposes
- collections of items with visual or audio pedagogic information prepared for the teaching of a subject (study kits)
- instruments, apparatus, tools and machine tools for learning a trade or craft equipment
- specially adapted or designed vehicles for use in relief operations which are imported for the training of persons involved in relief operations
- other goods imported in connection with educational, scientific or cultural activities:
- costumes and scenery items sent on loan free of charge to dramatic societies or theatres
- music scores sent on loan free of charge to music theatres or orchestras
Maximum period: 24 months
Reference Document: Section 18
Additional Procedure Code (APC): D13
Declarant: UK and Non-UK established
Packaging imported must be:
- filled and intended for export, whether empty or filled
- empty and intended for export, when filled
Maximum period: 24 months
These goods can be declared orally or by conduct
Reference Document: Section 19
Additional Procedure Code (APC): D15
Declarant: UK and Non-UK established
The following conditions must be fulfilled:
- they are owned by a person established outside Great Britain and the Isle of Man
- they are used in manufacturing by a person established in the United Kingdom and more than 50% of the production resulting from their use is exported
Maximum period: 24 months
Reference Document: Section 20
Additional Procedure Code (APC): D16
Declarant: UK and Non-UK established
Special tools and instruments must be:
- owned by a person established outside Great Britain and the Isle of Man
- made available to a person established in the United Kingdom for the manufacture of goods and more than 50% of the resulting goods are exported
Maximum period: 24 months
Reference Document: Section 21
Additional Procedure Code (APC): D17
Declarant: UK and Non-UK established
Goods are eligible in any of the following situations:
- they are subject to tests, experiments or demonstrations
- they are subject to a satisfactory acceptance test provided for in a sales contract
- they are used to carry out tests, experiments or demonstrations without financial gain
Maximum period: 24 months (in Northern Ireland, a maximum period of 6 months applies for goods used to carry out tests, experiments or demonstrations without financial gain declared under [D20])
Reference Document: Section 20
Additional Procedure Code (APC): D18, D19, D20
Declarant: UK and Non-UK established
Samples must be solely used for being shown or demonstrated in Great Britain or the Isle of Man, provided that the quantity of the samples is reasonable having regard to that use.
Maximum period: 24 months
Reference Document: Section 23
Additional Procedure Code (APC): D21
Declarant: UK and Non-UK established
Replacement means of production must be temporarily made available to a customer by a supplier or repairer pending delivery or repair of similar goods.
Maximum period: 6 months
Reference Document: Section 24
Additional Procedure Code (APC): D22
Declarant: UK and Non-UK established
Goods must either be:
- exhibited or used at a public event not purely organised for the commercial sale of the goods
- obtained at such events from goods declared for a temporary admission procedure
- delivered by the owner for inspection to a person in the United Kingdom who has the right to purchase them after inspection
- goods, other than newly manufactured goods, imported with a view to their sale by auction
Maximum period: 24 months (a maximum period of 6 months goods delivered by the owner for inspection to a person in the United Kingdom who has the right to purchase them after inspection)
Reference Document: Section 25
Additional Procedure Code (APC): D23, D24, D26
Declarant: UK and Non-UK established
Works of Art, Collectors Item’s and Antiques for sale in certain situations
Goods must either be:
- exhibited, with a view to possible sale
- exhibited or use at a public event not purely organised for the commercial sale of the goods
- obtained at such events from goods declared for a temporary admission procedure qualifying works of art, collectors’ items and antiques (listed below)
Works of Art
-
Pictures, collages and similar decorative plaques, paintings and drawings executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes. Hand decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (Classification code 9701)
-
Original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (Classification codes 9702 10 00 and 9702 90 00)
-
Original sculptures and statuary, in any material, provided that they are executed entirely by the artist. Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (Classification codes 9703 10 00 and 9703 90 00). In exceptional cases, HMRC may permit this limit of eight copies to be exceeded for statuary casts produced before 1 January 1989
-
Tapestries (Classification code 5805 00 00) and wall textiles (Classification code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
-
Individual pieces of ceramics executed entirely by the artist and signed by that artist
-
Enamels on copper, executed entirely by hand and limited to eight numbered copies, bearing the signature of the artist or the studio excluding articles of jewellery and goldsmiths’ and silversmiths’ wares
-
Photographs taken by the artist, printed by that artist or under their supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
Collectors’ items
-
Postage or revenue stamps, postmarks, first‐day covers, pre‐stamped stationery and the like, used or if unused not current and not intended to be current (Classification code 9704 00 00)
-
Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (Classification code 9705)
Antiques
Goods, other than works of art or collectors’ items, which are more than 100 years old (Classification codes 9706 10 00 and 9706 90 00).
Maximum period: 48 months (GB) 24 months (NI)
Reference Document: Section 25A
Additional Procedure Code (APC): D23, D24, D25, D26
Declarant: UK and Non-UK established
Goods which are:
- not listed in any other section of this document
- listed but which do not satisfy conditions for relief set out in the relevant section
May be eligible where those goods are imported only occasionally for a period not exceeding three months.
Maximum period: 3 months
These goods may be declared orally or by conduct in exceptional circumstances if prior approval is obtained from HMRC
Reference Document: Section 26
Additional Procedure Code (APC): D29
Declarant: Non-UK established
Where the import of the goods will have no economic effect on the United Kingdom, full relief from import duty is to be given in respect of either:
- goods that are not listed in any other section of this document
- goods that are so listed but which do not satisfy conditions for relief set out in the relevant section
Maximum period: 24 months
These goods may be declared orally or by conduct in exceptional circumstances if prior approval is obtained from HMRC
Reference Document: Section 27
Additional Procedure Code (APC): D28
Declarant: Non-UK established
Goods must be used for repair and maintenance, including overhaul, adjustments and preservation, of goods released for a temporary admission procedure.
Maximum period: 24 months
These goods may be declared orally or by conduct
Reference Document: Section 28
Additional Procedure Code (APC): D27
Declarant: UK and Non-UK established
Where those goods are intended to be moved or used in the context of military activities under cover of a NATO form 302, full relief from import duty is to be given in respect of:
- equipment and stores issued to a military unit to enable that unit to carry out its duties
- equipment issued as personal items to military personnel to enable that person to carry out their duties
Goods ‘moved or used in the context of military activities’ are goods that are either:
- moved or used in activities arranged by or under the control of, UK military authorities or the military authorities of a country with which the UK government has concluded an agreement to carry out military activities within the UK
- moved or used in the context of any military activities undertaken under the North Atlantic Treaty, signed in Washington D.C. on 4 April 1949
‘Military exercises under cover of a NATO form 302’ include:
- military exercises carried out by armed forces of NATO forces, whether or not that exercise is part of a NATO activity
- activities carried out as part of a NATO ‘Partnership for Peace’ programme
Maximum period: 24 months (or longer if international agreements allow)
Reference Document: Section 26
These goods can be declared by conduct
Additional Procedure Code (APC): D29
Declarant: UK and Non-UK established