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Purpose of the procedure

The temporary admission procedure allows the use of chargeable goods, intended for re-export, in the customs territory of the UK, with total or partial relief from import duties¹ and without their being subject to commercial policy measures, where those goods undergo no change other than normal depreciation due to the use made of them².

The procedure operates by giving either total relief or partial relief from import duties. The cases and the special conditions under which the temporary importation procedure may be used with total relief from import duties are to be determined in accordance with the procedure³. Temporary admission is useful for temporary imports such as samples, professional equipment, items for auction (and then re-export), exhibition or demonstration. If the goods are not altered within the UK, TA should mean that no duty or import VAT will be payable. Eligibility for TA relief is based upon the goods concerned, their use before re-export and occasionally conditions on ownership. An ATA carnet can also be used to claim