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Temporary admission—goods

Temporary admission provides for the relief from duty and VAT of imported goods which are to be reexported after use for a temporary period (normally up to two years, depending on the nature of the goods and the use to which they are put). The relief is governed by T(CT)A 2018, Sch 2, Pt 6 and secondary legislation made thereunder¹A temporary admission authorisation² allows the importer to keep certain imported goods in the UK for up to two years before being exported, without payment of import duty or VAT. The goods eligible for temporary admission are:

1. Ìý

   •ÌýÌýÌýÌý Animals

2. Ìý

   •ÌýÌýÌýÌý Containers

3. Ìý

   •ÌýÌýÌýÌý Disaster relief material

4. Ìý

   •ÌýÌýÌýÌý Educational material and scientific equipment

5. Ìý

   •ÌýÌýÌýÌý Goods for exhibitions or sale

6. Ìý

   •ÌýÌýÌýÌý Goods used to carry out tests or subject to tests

7. Ìý

   •ÌýÌýÌýÌý Means of transport

8. Ìý

   •ÌýÌýÌýÌý Spare parts, accessories and equipment for containers, pallets, or means of transport

9. Ìý

   •ÌýÌýÌýÌý Medical, surgical and laboratory equipment

10. Ìý

    •ÌýÌýÌýÌý Moulds, dies,