Temporary Admission UK 2026 – Import Goods Temporarily Without Duty

What is Temporary Admission (TA) in the UK?

Temporary Admission is a special customs procedure that allows goods to be brought into the United Kingdom from another country (including the EU/Poland) without paying all or part of the customs charges (duty and VAT), provided that the goods:

• Are re-exported from the UK in an unaltered state or after permitted processing, or
• Are not sold in the UK (no transfer of ownership may occur)

The TA procedure is governed by HMRC Notice 3001 and the UK Customs and Excise Management Act. It is the UK equivalent of the European special procedure under the Union Customs Code (UCC Art. 210–225).

Inward Processing (IP) procedure

Inward Processing (IP) is a variant of TA designed for goods imported into the UK for the purpose of processing or repair, followed by re-export (as a finished product or waste).

Examples of IP use cases:

• Components from the EU brought into the UK for assembly into a finished product and then exported outside the UK
• Goods brought into the UK for repair/servicing and returned to the owner in the EU
• Raw materials for production where the finished product is exported outside the UK

IP conditions:

• An IP authorisation from HMRC is required — application submitted to the HMRC Customs Authorisation team
• Obligation to maintain IP stock records
• Defined period for re-export (typically 6 months to 2 years)
• IP discharge when the procedure is closed: proof that the goods left the UK or were exhausted in production

Outward Processing (OP) procedure

Outward Processing (OP) is the reverse of IP — it allows goods to be exported from the UK to another country for processing, then the finished product is re-imported to the UK with reduced duty.

Import duty under OP is calculated only on the value added outside the UK (the processing value), not on the full value of the finished product. This represents a significant saving where processing abroad is costly.

Example: clothing exported from the UK to Poland for embroidery and returned as a finished product — duty is payable only on the value of the labour added in Poland.

Returned Goods Relief (RGR) – goods returning to the UK

Returned Goods Relief (RGR) is a simplified form of TA for goods that previously left the UK and are now returning. Conditions:

• The goods were previously exported from the UK as goods "in free circulation"
• The goods return in the same condition or after minor repairs
• The return takes place within 3 years of the original export
• Proof of the original export is held (export declaration, IE599)

RGR provides full duty relief. Import VAT may still be payable unless an additional relief applies (e.g. ToR — Transfer of Residence).

Full vs partial duty relief under TA

Documents and guarantee for Temporary Admission

The standard TA procedure in the UK (without an ATA Carnet) requires:

• Customs declaration C88/E2 in the CDS system with procedure code 53 (Temporary Admission)
• Goods description — detailed, with serial numbers (if applicable) to facilitate identification on re-export
• Customs guarantee — security for the customs charges during the TA period. Options: Comprehensive Guarantee, Single Guarantee or cash deposit. Amount: 100% of the potential duty and VAT on the goods' value.
• Ownership/lease documents — rental agreement, lease, pro-forma invoice showing that the goods are not being sold

Guarantee costs depend on the value of the goods and the duration of the TA. Easy Clearance can assist in obtaining a customs guarantee — contact us for a quote.

Temporary Admission vs ATA Carnet – comparison

The ATA Carnet is an international customs document issued by chambers of commerce (in Poland by the Polish Chamber of Commerce — KIG) under the Istanbul Convention. It acts as a "passport for goods" — replacing the customs declaration and guarantee in member countries of the convention (including the UK).

More about the ATA Carnet: ATA Carnet UK – Trade Fairs, Exhibitions and Professional Equipment.

When to choose TA and when to choose an ATA Carnet?

Choose Temporary Admission (CDS):

• Goods do not fall within ATA Carnet categories (e.g. machinery on a construction site, industrial equipment on long-term hire)
• You need IP/OP with goods processing
• The TA period is longer than 12 months
• You want to use RGR for returning UK goods

Choose an ATA Carnet:

• Trade fairs, exhibitions, conferences — demonstration equipment
• Commercial samples
• Professional equipment (camera operators, musicians, sportspeople)
• You want to cross the UK border multiple times with the same equipment
• You value a simple border procedure

Temporary Admission procedure costs

Easy Clearance service fees for the Temporary Admission procedure:

• TA entry clearance: from £45 to £150
• TA discharge clearance (exit): from £45 to £150
• Customs guarantee: individual quote (depends on goods value and TA duration)

Indicative price ranges — exact quote after document submission.

FAQ — Temporary Admission UK

How long can Temporary Admission last in the UK?

The duration of TA depends on the category of goods. Standard full relief lasts up to 24 months. Equipment for trade fairs and demonstrations — typically up to 24 months. Inward Processing — up to 24 months (may be extended to 5 years for goods with long production cycles). Partial relief — maximum 36 months. After expiry the goods must be re-exported or full customs duties must be paid.

What happens if the goods are not returned from the UK by the deadline?

Failure to discharge TA on time results in the relief lapsing. HMRC will assess full customs charges (duty + VAT) on the value of the goods, and the customs guarantee will be called upon. Interest may also be charged. The importer may apply for an extension before the deadline — HMRC considers such applications on a case-by-case basis.

Does Temporary Admission work when re-exporting goods back to Poland (EU)?

Yes — TA in the UK covers imports into the UK from any country, including Poland/EU. The TA procedure is discharged by re-exporting the goods from the UK — for example back to Poland. On export from the UK a CDS export declaration must be filed, which will close the TA procedure and release the customs guarantee.

Official sources

• GOV.UK: Temporary Admission — HMRC Notice 3001, 2026
• GOV.UK: Inward Processing Relief — HMRC, 2026
• GOV.UK: Returned Goods Relief — HMRC, 2026
• KIG: ATA Carnet — Polish Chamber of Commerce