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Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 20 August 2025.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Get help to classify pharmaceutical products used to treat or prevent diseases or ailments (in humans or animals), including comparators used in clinical trials and placebos.
Check if your item is a ‘worked specimen’ and does not need an Article 10 certificate for commercial use of endangered species.
Take goods temporarily out of Great Britain using ATA Carnet, Returned Goods Relief, declaration by conduct, oral declaration, Duplicate Lists.
Find out if your ivory item may qualify for the pre-1918 outstandingly high artistic, cultural or historical value exemption, how to apply and what to do if it is refused or revoked.
Food and drink labelling and packaging regulations - what you must show, warnings, health and organic labels and packaging standards.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
Find out how the ATA Carnet works, what to do at customs, and what happens if your goods are lost, destroyed or stolen.
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