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HMRC internal manual

Customs Special Procedures Manual

Temporary removals: goods for display at fairs/galleries/exhibitions in the UK

Goods should not be temporarily removed from the customs warehouse procedure to fairs, gallery displays or exhibition in the UK. Under these circumstances the trader should either make:

  • a declaration made to free circulation with customs duty and import VAT paid (the goods can then move on commercial documentation), or
  • a declaration is made to Temporary Admission (TA) relief where the first use is in the UK – (see SPE guidance and Notice 3001 Annex C paragraph 3.16 for further information) with the appropriate security provided.

If (incidentally) the goods are sold (other than by retail sale) the goods must still be returned to the customs warehouse to discharge the temporary removal procedure, before release to free circulation (with the appropriate duties and taxes paid) can be made. We would expect this to be the exception rather than the rule.