Temporary Admission or TA can help you showcase your products around the world, often without costing customs duty or import VAT. Let's see what it's for and how it works.
Temporary Admission or TA is a customs procedure that allows you to import certain goods into another country temporarily without payment of customs duty and import VAT
The rules on Temporary admission come from the Convention On Temporary Admission (Istanbul Convention).
What goods can be imported under TA?
Examples of such goods are samples, professional equipment for repairing goods you have sold, items for auction, exhibition or demonstration.
How can that help my business grow?
Sending your goods around the world duty-free allows you to showcase them wherever your customers are. Using TA gets them in and out of the country in no time. So, let's use TA to grow faster and sell more globally.
How do I get approved for it?
Eligibility for temporary admission relief is based on the type of goods concerned and their use before they are re-exported.
When you import goods using temporary admission, there are some general rules that you must follow.
In addition, there are other rules that only apply to the specific type of goods you import. These other rules are explained under the specific category of goods to which they apply (see also UK document below for reference)
Usually, to use TA, a business needs to be financially solvent, have a good history of compliance with customs requirements and have (or be able to keep) appropriate records. Freight forwarders, fast parcel operators or customs agents usually cannot apply.
General rules for getting temporary admission relief
The general rules for obtaining temporary admission relief are:
Goods remaining unchanged — the goods may not undergo any change, except normal depreciation.
Identification — it must be possible to identify the goods at re-export. For this reason, customs may apply marks or seals to the goods at importation.
Import and re-export procedures — you should present the goods to Revenue at the point of import and re-export. See procedures at importation and procedure at re-export.
Prohibited or restricted goods — some goods are prohibited, while others are subject to conditions or may require a licence. See information on prohibitions and restrictions.
You cannot use temporary admission to import goods to process or repair them.
But you usually can bring in the tools used by engineers to repair faulty goods.
TA may only be used when the business (holder of the procedure) is established outside the country where the goods are to be imported, except where otherwise provided for.
How long can my goods stay abroad?
TA allows for a limited period (usually a max. 2 years) of the use of third-country goods in the country. In the time set by the Customs. a business needs to ensure the re-export of the goods at the time of importation. here are some exceptions to the 24 months period, depending on the category of goods. These time limits are set out under the specific category of goods. Where an ATA carnet covers the goods, they must be re-exported before the ATA carnet expires. If the goods are not exported within the specified time limit, import duties may apply.
Do I need to leave a guarantee or security?
You will usually have to provide security to cover the import charges normally payable on the goods. You can provide security by using a valid ATA carnet or paying a deposit Customs at import for the amount of duty payable (the authorities will refund this when the goods are re-exported). Or provide a guarantee signed off by a credit or financial institution or an insurance company accredited with the Central Bank.
In the EU, you can apply for a comprehensive guarantee as a form of security to cover potential or existing customs debt. You can apply for a comprehensive guarantee through the CDS system (see below).
Usual types of authorisations which may be available
Full: Apply with the authorities - this can take a month are more. Online access to government systems is required. In the EU, for example, you can apply for temporary admission electronically using the EU wide Customs Decision System (CDS). When your application is processed in CDS you will receive an authorisation number. You quote your authorisation number in box 44 of all import and export declarations for your goods.
By a declaration: Authorisation by declaration is when the authorities authorise a business by accepting your import declaration at the border.
Retrospective: In special situations, businesses can apply for authorisation after importation.
Oral declaration: When a business representative arrives at the border, they may make an oral declaration. Eligible goods for oral declarations may include
pallets and their accessories
medical, surgical and laboratory equipment
radio and television production broadcasting equipment.
In some cases, pre-approval may be required
Crossing the border ‘by any other act’: The act of crossing the border counts as your declaration. You do not need to fill out any forms.
What businesses need to think about before applying
details of where your records are or will be held
how the goods will be received – for example, imported as freight or post where the goods will be declared to Temporary Admission
whether you’ll be using simplified declarations or not
details of your guarantee (if applicable)
where your goods will be used
how long the goods will be in your country
how to apply.
Training covering Temporary Admission by Customs Manager Ltd.
Click below to find out more
How Customs Manager Ltd can help
We can assist you to evaluate if temporary admission is right for you and help you apply. We can verify if you meet the conditions by the authorities and help you set up a compliant system with efficient processes and procedures to ensure you do not fall foul of regulations and rules. Talk to a real Customs Manager today and ask a question in the chat box.
Temporary Admission: Eligible Goods and Conditions
Apply to import goods temporarily to the UK - GOV.UK
Guidance from Irish Revenue
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