Temporary Admission

🔓Understand how temporary admission allows eligible goods to enter a customs territory for a limited purpose, and when relief from import duties may be available.

What does Temporary Admission mean?

Temporary admission is a customs procedure that allows eligible goods to enter a customs territory for a defined purpose and period, subject to specified conditions.

Depending on the applicable rules, the goods may qualify for total or partial relief from import duties.

The procedure is commonly used for goods that are intended to be re-exported rather than permanently imported.

Examples may include:

• Exhibition equipment.

• Professional equipment.

• Certain commercial samples.

• Equipment used for qualifying projects or events.

• Goods intended for testing or demonstration.

Eligibility, permitted uses, time limits and the level of duty relief depend on the applicable customs legislation and any relevant international arrangements.

Temporary admission does not automatically exempt goods from every tax, licence, safety requirement or other regulatory obligation.

Don't confuse it with

Permanent Importation

Permanent importation generally involves importing goods for use or consumption in the customs territory under the applicable import procedure.

Temporary admission is intended for qualifying goods that will normally be re-exported within the permitted period.

Customs Transit

Transit allows goods to move between specified locations under customs control and prescribed conditions.

Temporary admission concerns the permitted temporary use or presence of eligible goods.

Temporary Exportation

Temporary exportation involves goods leaving a customs territory temporarily, often with a view to their subsequent return.

Temporary admission concerns goods entering a customs territory temporarily.

Why does it matter?

Temporary admission can help businesses avoid the cost and administrative burden of permanent importation where goods are only needed temporarily.

It may support:

• International exhibitions.

• Trade fairs.

• Equipment demonstrations.

• Professional assignments.

• Certain sporting or cultural events.

• Temporary use of qualifying machinery or equipment.

However, failure to comply with the procedure can result in duty liabilities, penalties or other enforcement action.

In practice

A company based outside the UK sends specialist equipment to London for a qualifying trade exhibition.

The company determines whether the equipment is eligible for temporary admission and identifies the appropriate customs procedure. It prepares the required documents and, where applicable, obtains an ATA Carnet or makes other permitted arrangements.

The equipment is used for the authorised purpose and subsequently re-exported within the applicable time limit. The company retains the evidence needed to demonstrate that the procedure was correctly completed.

What should you check?

• Are the goods eligible for temporary admission?

• What purpose and use are permitted?

• Is total or partial duty relief available?

• What is the applicable time limit?

• Is an ATA Carnet available and appropriate?

• Is a customs declaration or guarantee required?

• Are the goods correctly identified in the supporting documentation?

• How will the business demonstrate re-export or otherwise discharge the procedure?

Customs Manager takeaway

Temporary admission can reduce the cost of bringing eligible goods into a country for temporary use, but relief depends on meeting the applicable conditions.

Businesses should plan the procedure before the goods move and maintain evidence until the customs obligations have been discharged.

Go Deeper

Explore Customs Manager's Knowledge Hub and training resources for guidance on temporary admission, customs procedures and international equipment movements.

Identify. Understand. Act. Build Expertise.

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