top of page

Temporary Admission: Showcase your products to the world or repair goods sold

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.

  1. When you import goods using temporary admission, there are some general rules that you must follow.

  2. 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)

Essential prerequisites

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:

  1. Goods remaining unchanged — the goods may not undergo any change, except normal depreciation.

  2. 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.

  3. 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.

  4. 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

  • personal effects

  • sports goods

  • medical, surgical and laboratory equipment

  • reusable packaging

  • containers

  • 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

Download • 220KB

Apply to import goods temporarily to the UK - GOV.UK

Apply to import goods temporarily to the
Download • 180KB

Guidance from Irish Revenue

Apply for temporary admission electronic
Download • 130KB

About Customs Manager Ltd.

We are on a mission to empower people with import, export and transport responsibilities with helpful advice, insightful training and relevant trade intelligence services. We offer consultancy and expert advice, training (live, in-house and on-demand), support for your import and export business and customs clearance/broker services into the UK (Great Britain) and Northern Ireland. We devote all our passion and energy to helping businesses grow faster cross-border. Working with us means having your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. We even file customs declarations for you.

Join us on Social Media

· YouTube

· Twitter

· ·Linked In


Hey, I got told I need to subscribe and pay to ready your expert blogs! Where is my free stuff?

Well, remember the old saying, there is no such thing as a free lunch! Expert content creation takes time and effort, not even mentioning the years of learning and studying the geeky subjects of customs, export controls and free trade agreements. So, if you like what we are doing, please help out and subscribe to our annual plan, allowing you to access expert content for a low price affordable to any business and any customs manager / global trade professional.

As a Premium Subscriber, you get VIP treatment and access to new, fresh content every week. You also get access to the entire library of advice, more than 400 blog entries and counting. We also monitor legislation for you and let you know of all the changes, so you never miss an important legal change. At the same time, you save valuable time by engaging our dedicated trade specialists to carry the monitoring out for them. Premium subscribers also unlock all other content on the Customs Manager’s Ltd. website, including our hubs and resources helping you to stay compliant in daily tasks. Being a paying subscriber provides you with vital thought leadership development to empower you to trade effectively, efficiently and, of course, compliantly, across borders. And if you want us to cover other countries than the EU, UK and a bit of the US, then just ask. Reach out in the chat or by email.

Important Notice

Customs Manager Ltd. owns the copyright in this information.

You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes.

However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain.

In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise.

This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional.

In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

23 views0 comments
bottom of page