The aim of this publication is to provide a single, centralised location for all associated government guidance on temporary admissions, facilitating ease of reference. 

Definition of Temporary Admission 

Temporary Admission (TA) is a Customs Special Procedure that allows for the temporary import of goods into the territory for a specific use, with duty and VAT relief applied upon import. 

Specific conditions must be met for each procedure.  Traders are expected to adhere to the obligations of the procedure before implementing Temporary Admission at import, and their consequent obligation to discharge the goods upon re-export.   

Temporary import measures can be used for a variety of temporary imports where goods are not intended to remain in the territory.  For example, this includes personal or professional equipment, such as for sporting events, as well as commercial purposes, including goods for import, exhibition, or commercial loans. 

Stipulations for using a Temporary Admission procedure include that the goods must be put to a use specified in the given procedure, they must be returned in an unaltered state (allowance is made for maintenance to keep the goods in their original imported state) and be re-exported within a set time period. 

A link to the handbook can be found below: 

Temporary Admission Customs Technical Handbook - Guidance - GOV.UK