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HMRC internal manual

Customs Freight Simplified Procedures

Entry in the Declarant's Records (EIDR): diversions of Temporary Admission (TA) to home use using EIDR

This procedure is only available where a full TA authorisation is held, which includes CFSP EIDR.

The authorisation holder must also comply with the full CFSP EIDR criteria and conditions (see CFSP13250 and CFSP17450 for details). For guidance on TA please see Guidance R2-1.

There is no mandatory requirement for auction houses to enter the goods to TA using CFSP or to divert the goods to home use. Where CFSP is used, diversion is achieved by making an entry in the EIDR records (see CFSP04750). CPC 40 53 000 must be quoted on the SDI. For the diversion of goods imported for exhibition purposes with a view to sale, such as works of art, collectors items, and antiques, or goods other than newly manufactured imported with a view to sale at auction, CPC 40 53 F41 must be quoted on the SDI.

If prior notification of removal is required, customs must be notified of the intention to release the goods (see CFSP04500).

Where goods are sold, the TA authorisation holder may delay diverting the goods for up to 30 days after receipt of payment to allow them time to make arrangements with the customer but the goods may not be released to the buyer until the diversion is made. The diversion is made when details of the goods are entered in the TA authorisation holders ‘stock records’ (these stock records may be combined with the EIDR records if required). This entry in the records establishes the base date for the submission of the SDI and the tax point for the payment of duties.

Certain works of art, antiques and collectors’ items (defined in Council Directive 2006/112/EC Annex IX) are entitled to a reduced valuation at importation that gives an effective VAT rate of 5%. Auction houses who declare works of art, collector’s items and antiques to TA are able to suspend import VAT and provide security at the reduced rate. Any further supplies subject to VAT must be charged at the full rate.

In addition to the standard CFSP requirements regarding the entry in the EIDR records (see CFSP04750) the TA authorisation holder must ensure diversion is made on the basis of the sales value of the goods and provide a copy of the sales invoice when the SDI is submitted.