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HMRC internal manual

Customs Special Procedures Manual

General relief:Basic conditions of relief

There are a number of different TA reliefs covering various types of goods and uses. Each of these reliefs are subject to certain basic conditions and requirements. Any application for TA must be made in the Member State where the goods are first used.

Notice 3001 Annex C summarises each of the TA reliefs available and the specific conditions applicable, these conditions apply regardless of the type of authorisation used. In general any relief will be subject to the following requirements:

  • Except for goods imported for sales at events, there must be an intention to re-export goods outside the EC; Regulation 952/2013 Article 250(1)
  • The goods must be intended to be used **for a specific purpose within a specified period and without having undergone any change except normal depreciation due to the use made of them;* Regulation 952/2013  Article 250(2)(a)*
  • The person claiming relief must be the person who uses the goods or arranges for them to be used on their behalf.
  • The goods must not be used within the Union for any purpose other than the use identified under the relief applied for (if any change will be made the authorisation holder must contact their supervising office);
  • It must be possible to supervise and monitor use of the relief without having to introduce administrative arrangements disproportionate to the needs involved, Regulation  No 952/2013  Article 250(2)(b)
  • Goods entered to TA relief must remain in the same state. Only running repairs, maintenance or overhaul and adjustments that become necessary as a result of the use may be carried out. Commission Delegated Regulation No 2015/2446 Article 204
  • Note: in addition to these requirements certain TA reliefs can only be claimed if the goods are owned and / or used by a person established outside the customs territory of the EU.

If goods are temporarily imported for repair, renovation or refurbishment relief may be available under Inward Processing arrangements (IP).