Temporary Importations (TI)
All of the information shown below has been taken from the Public Notice: 200 Temporary Importation. ukimports.org
Please note: Goods being brought into the UK on a temporary basis can usually claim relief from import duties and VAT. However, conditions DO apply, so please ensure that you read through this section thoroughly and email us, should you have any questions. ukimports.org
Goods must be imported for a specified use. They cannot be processed or repaired other than routine maintenance necessary to preserve them in the condition they were imported. If goods are imported for process or repair or simply to be stored without use before re-export, alternative reliefs may be available under inward processing relief (IPR) or Customs warehousing.
Other conditions also apply according to the type of goods and use made of them. ukimports.org
If you are importing:
- any goods subject to surveillance licences, or any textile products that require documentary proof of origin which normally require a DTI import licence you can enter them to TI relief without presentation of the necessary documentation, however you will need to present the documentation if the goods are later released from TI to free circulation, see paragraph 7.9 of Notice 200.
- firearms and ammunition or nuclear materials – a valid import licence must be obtained and endorsed with each entry (for further information contact the DTI Import Licensing Branch ILB Enquiry Point, Tel: 01642 364333/334 Fax: 01642 364269 or email firstname.lastname@example.org). For firearms or shotguns a UK police British Visitor's Permit will be required (further details are available on the Home Office website www.homeoffice.gov.uk).
- licensable goods subject to quantitative import restrictions or tariff quotas a licence will not be required and any quantitative import restriction or quota will not apply when goods are entered to TI.
- goods where a preferential duty rate is available at import a preferential rate cannot be claimed when goods are entered to TI, see also paragraph 7.11 of Notice 200
- animals and animal products – if you intend to import certain animals or products they may only be imported at approved Border Inspection posts for checks by health officials to be made. ukimports.org
Agents, freight forwarders or fast parcel operators who complete customs entries on behalf of an importer or deliver goods to the place where they will be used, cannot claim relief in their own name if they are not responsible for using the goods or arranging for them to be used on their behalf. ukimports.org
- a written declaration on Form C 88 (SAD) – 'Simplified authorisation';
- an oral declaration supported by an inventory document Form C 108; or
- going through the green 'nothing to declare' channel or its equivalent (declaration by any other act). Authorisations using the oral declaration or declaration by any other act procedures cannot be used for firearms and ammunition see also 'Prohibited Items', above. ukimports.org