Temporary Importations (TI)

Site updated regularly - Page last updated February 2013

Temporary Import

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

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General conditions for relief

Except for goods identified in paragraphs 4.18, 4.22, 4.23, 4.24 or 4.25 of Notice 200, goods must be intended for re-export from the EC within a specified time. The maximum periods of use for each TI relief are also identified in Notice 200.

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

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Goods subject to import prohibitions, restrictions or licensing requirements

TI relief does not remove the need to comply with any import/export prohibitions or restrictions, for example for drugs, counterfeit/pirated goods or endangered species(including derivatives such as ivory, furs and goods made from skins).

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 enquiries.ilb@dti.gsi.gov.uk). 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

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Who can use TI?

Relief can only be claimed by the person who actually uses the goods or arranges for them to be used on their behalf. In most cases this will usually be the person shown as the consignee. If the consignee is not the user or the person on whose behalf the goods will be used, they must ensure the person claiming relief is clearly identified when the goods are imported. Depending on the type of goods and use, that person may need to be established outside the Community.

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

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How do I apply for relief?

To claim relief you will need to make a declaration to TI. Under the procedures covered in this Section, each importation is treated as a separate application for authorisation. If the declaration to TI is accepted, the person claiming relief, will be the authorisation holder. They will be responsible for any customs charges on the goods declared whether or not they own them. Depending on the type of goods and what they will be used for, application can be made at the time of import by:

- 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

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Can I apply for relief after import?

If you enter goods in error to free circulation or to another customs procedure instead of TI, you may subject to certain conditions, be able to apply for a retrospective authorisation, see Retrospective TI authorisation, below. ukimports.org

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Retrospective TI authorisation

Can l apply for a retrospective authorisation?

You can but it may only be issued in certain circumstances. All requests are considered on an individual basis. You will need to produce records to support your application and show that the goods in question were, or are, eligible for relief.

For an application to be considered, the following criteria must be met:

- the application must be made within 12 months of the date of entry, please note this period cannot be extended;

- exceptional circumstances must apply retrospection cannot be used as a regular or recurring form of authorisation;

- there is no obvious negligence or attempted deception;

- the maximum periods of use of the goods must not have be exceeded;

- you can provide evidence to show that all the requirements to claim TI are satisfied; and

- any relevant documents and declarations can be amended. ukimports.org

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How do l apply for a retrospective authorisation?

You will need to apply for a Simplified authorisation on Form C 88 quoting the appropriate CPC for the TI relief to be claimed. Send this together with reasons why the authorisation is required to the supervising office in Salford. Your application should also include a copy of the original documentation.

If relief could have been claimed under the 'oral declaration' or 'any other act' procedures explained in paragraphs 3.6 and 3.7 of Notice 200, but the goods were incorrectly declared to free circulation or another customs procedure, an application for retrospective Simplified authorisation will still need to be made. Security will also be required.

Retrospection cannot be backdated more than one year from the date your completed application is received. ukimports.org

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The information shown on this page is only a small section of the detailed information on this complex subject that can be found in the Public Notice 200. If you feel that this is a subject that you would like more information on, then please take some time to read the full notice. ukimports.org

Click here to read / download Public Notice 200

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