Time limits for goods under Temporary Admission
Time limits and extensions for goods under Temporary Admission.
Goods which are imported into the UK under the Temporary Admission procedure must remain in the UK on a temporary basis and must be intended for re-export within a specific time frame.
The time limit (or period of discharge) for TA will depend on the nature of the goods, the reason for their import and how they are declared to the procedure.
Once goods are no longer being used in the approved manner under TA, they must be discharged from the procedure, even if this is before the prescribed time limit elapses.
When declared to TA using a full authorisation, the maximum period goods can remain under the procedure for the same purpose and under the same authorisation holder is 24 months (with the exception of artwork, collectables and antiques which is 48 months).
Certain goods will have shorter maximum periods, and the time limits related to the goods you’re permitted to import into TA will be specified in your authorisation letter. More information can be found in the eligible goods and conditions of use section of this handbook.
If goods are placed under another special procedure following a period of Temporary Admission (TA), and subsequently re-enter TA (for example, Temporary Admission to Customs Warehousing to Temporary Admission), the combined duration of both TA periods must not exceed 24 months.
If you require a longer TA period, you can request an extension by contacting the supervising office. This must be done before the initial period for discharge expires.
Extensions may be approved in exceptional circumstances and are reviewed on a case by case basis.
Goods declared to TA using an authorisation by declaration, oral declaration, or a declaration by conduct must usually be exported within 24 months. However, particular goods have stricter time limits, these are outlined in eligible goods and conditions of use section of this handbook.
If you’re unable to re-export or appropriately discharge your goods before the TA period expires, you can request an extension. More information on discharge can be found in the discharging goods from Temporary Admission section of this handbook.
The process for applying for an extension will depend on how the goods were declared to TA. You must apply for an extension before the initial period for discharge expires.
If you have declared your goods to TA using your full authorisation, you can apply for an extension in writing to the supervising office (detailed in your authorisation letter).
You should apply for the extension before the initial period for discharge expires.
If you have declared your goods to TA using an authorisation by declaration, you can apply for an extension by emailing HMRC’s National Temporary Admission Section at ntis@hmrc.gov.uk.
If you have declared private means of transport to TA using an oral declaration and submitted a C110 form, you can apply for an extension by emailing HMRC at citex.temporaryadmissionsteam@hmrc.gov.uk or by calling 0300 322 7064.
If you have declared goods to TA using an oral declaration and submitted a C108 form, you can apply for an extension by emailing HMRC’s National Temporary Admission Section at ntis@hmrc.gov.uk.