Temporary Admission customs technical handbook

Maintenance, repair and overhaul (MRO) of goods under Temporary Admission

Rules and conditions for maintenance, repair and overhaul of goods under Temporary Admission.

Once goods are placed under TA, they can undergo routine maintenance and repairs to preserve their condition.  

The following operations are allowable under TA: 

• overhaul (including repairs necessary while the goods are under TA and where repairs are not the intended purpose for import) 
• maintenance including adjustments and measures to preserve the goods and to ensure their compliance with the technical requirements for their use under the procedure

Goods must be put to a specific use in the first instance and cannot be declared to TA for the sole purpose of repair or maintenance. If you are temporarily importing goods for repair or processing, Inward Processing may be an option.

Inward Processing (IP) is another Customs Special Procedure suspending duties and VAT for goods imported into the UK for processing or repair.

Example 1

If an aircraft routinely enters GB under TA due to its commercial operations (for example, carrying passengers) and requires overhaul or maintenance while in GB, then this overhaul or maintenance is allowed under TA. If an aircraft is imported for the sole purpose of repair this would not qualify under the conditions for TA, and the importer should consider using IP instead.

Example 2

A painting is imported into the UK for exhibition purposes and arrives with minor damage sustained during transit, necessitating small repairs. This is permitted under TA. However, if the painting was to undergo significant alterations (such as restoration) this would fall outside the scope of TA, and the importer should consider using Inward Processing IP instead.