Consultation outcome

Bringing goods into the UK temporarily - call for evidence

Updated 7 December 2023

This was published under the 2022 to 2024 Sunak Conservative government

1. Summary

Subject of this call for evidence

This call for evidence seeks views on how we can improve the Temporary Admission (TA) procedure in the UK as part of the government’s vision for the UK border to be the most effective in the world by simplifying procedures for traders and individuals. TA allows goods to be imported into the UK temporarily without payment of import duties, and some ways of using TA also simplify customs declaration requirements.

Scope of this consultation

This call for evidence invites respondents’ views on the following areas:

• eligibility for and restrictions on using TA
• accessing TA
• the costs and benefits of using TA
• how businesses and individuals find out about and understand TA
• how TA can be improved

Outside scope

ATA Carnets are another type of customs special procedure which suspends customs duty and import VAT on goods imported temporarily to the UK. They are not within the scope of this call for evidence because the rules on the use of ATA Carnets are set out in international agreements (the ATA and Istanbul international Conventions). However, HMRC continues to work with the London Chamber of Commerce and Industry (LCCI) to develop guidance on ATA Carnets for individuals and businesses. The LCCI is the national guaranteeing organisation for ATA Carnets in the UK and are responsible for all ATA Carnets issued from the UK as well as guaranteeing in-bound Carnets.

Changes to the rules for TA in other countries are also not within the scope of this call for evidence. The management and control of import and export procedures are the responsibility of the relevant customs authorities.

Who should read this

The government welcomes engagement from any individual or business that temporarily imports goods or belongings into the UK, including for cultural or sporting purposes. This call for evidence is likely to be of particular interest to traders, intermediaries, freight forwarders and hauliers. Business representative organisations, trade bodies or customs consultancies that help traders with their customs affairs will also have an interest.

Duration

This call for evidence will run for 12 weeks, starting on 29 June and ending on 22 September.

Lead official

This is a joint consultation led by HM Revenue and Customs (HMRC) and HM Treasury (HMT) Customs policy teams.

How to respond or enquire about this consultation

Any responses or queries regarding this consultation should be sent to [email protected].

Respondents may choose to respond to some or all of the questions in this document. HMRC and HMT welcome responses focused on the aspects of the customs regime that are most relevant to the respondent.

Additional ways to be involved 

HMRC and HMT are keen to collaborate with a wide range of stakeholders and will organise a number of engagement opportunities to ensure that views are heard from across the range of sectors who interact with the customs system. Please contact HMRC using the details above if you would like to be involved. 

After the consultation 

The government will publish a summary of responses after the call for evidence closes. Evidence submitted will be considered as part of the customs policy-making process, and there may be further consultation on specific policy reforms in the future.

2. Ministerial foreword

Since leaving the European Union, the United Kingdom has its own independent border strategy and the opportunity to innovate, to review and redefine our customs rules. In 2020, the UK Government developed the 2025 UK Border Strategy which sets out our vision to have the world’s most effective border. As part of this ambition, the government is undertaking several wide-ranging reviews into customs and border procedures to take advantage of these new flexibilities. This call for evidence to understand opportunities for improving the procedure for the temporary movement of goods into the UK, known as the TA procedure, is one such review.

Individuals and a broad range of businesses use TA to import goods temporarily into the UK without paying import duties. TA also supports streamlined processes for declaring goods that people bring across the border themselves. These benefits support businesses to import goods for short-term projects, exhibitions, or events and enable individuals visiting the UK to bring their possessions with them easily. TA is particularly important for sporting events and the creative arts sector and enables the leading role the UK plays on the international stage, hosting events such as Eurovision 2023 held in Liverpool and the 2022 Commonwealth Games held in Birmingham, watched by millions around the globe. Goods imported through Temporary Admission into Great Britain are valued in excess of £10 billion a year.

Rules and requirements apply when TA is used, as with any customs process. The government has reduced burdens on businesses using TA. For example, in January 2021 the government removed the need to provide a financial security for most businesses using TA (and certain other customs procedures) with prior authorisation. But some businesses and individuals tell us they still find aspects of using TA challenging or burdensome, or face barriers to accessing it. We now want to gain a deeper understanding of the issues, and the suggestions users may have for improving TA, to help us identify options for further improvement. Ultimately, we want to make TA as facilitative as we can, whilst still upholding our international obligations and preventing TA being misused to undercut the UK’s own domestic producers by avoiding duties or controls.

Through this call for evidence, we aim to gather insight from the widest possible range of individuals and businesses – including people who bring goods into the UK for short periods, perhaps to participate in sporting events or perform in concerts, even if they may not think of themselves as ‘importers’. We want to hear the views of traders of all sizes, all levels of experience from the largest high-volume traders to small and medium sized businesses who are just starting out their trading journey. We also want to hear from businesses that support importers that use TA, such as customs agents and freight forwarders. I look forward to hearing from you to help us ensure that this important aspect of our customs regime works as effectively as possible.

Rt Hon Victoria Atkins MP
Financial Secretary to the Treasury

3. Introduction

TA is a customs procedure that grants relief from import duties for eligible goods that are brought into the UK temporarily. The procedure is governed by comprehensive rules and requirements.

Eligibility criteria must be met to use TA. Not all goods are eligible for TA. Restrictions also limit how far someone with a business in, or who is a resident in, the UK can use TA, how long the goods can remain in the UK, and the uses to which the goods can be put – and these restrictions vary between different types of good.

There are three main ways to access TA. Prior authorisation from HMRC, subject to meeting certain criteria, allows a business to use TA without providing a financial security for the duty that would otherwise be payable. Alternatively, goods can be declared into TA without prior authorisation but a financial security is usually required. Individuals who move their own goods generally do not need to make an electronic declaration or provide a security to use TA without prior authorisation, as long as their goods are eligible (this also applies to businesses moving a low value consignment in a small vehicle themselves).

These rules and requirements mean there is a wide variety of experiences of using TA. Users have highlighted that certain of these rules can make TA difficult to access, administratively burdensome or less facilitative than required in some instances. For example, we know that time limits pose challenges in some scenarios; some users are frustrated that they are not eligible to seek prior authorisation; and some types of good that people need to import temporarily are not eligible for TA. The questions in this Call for Evidence aim to gather more evidence and insight about these and related issues. We also want to hear any suggestions people may have for improvement, including things we could learn from how TA works elsewhere.

By reviewing TA and gathering customer insights through our Call for Evidence we aim to consider how we can improve the TA procedure and simplify the process of using it for traders and individuals, while mitigating the risk of goods ending up on the UK market without UK duties being paid, and meeting international obligations (international treaties set a framework within which the UK and other countries must administer TA). This review can only consider TA in the UK and we note that the overall benefits for businesses and individuals of some options may be constrained by the rules other countries will apply to goods when they are exported to and return from the UK.

We welcome input on any aspect of TA and want to gain a better understanding of the following areas in particular:

• the barriers to accessing and using TA
• the friction points and areas of difficulty for users of TA
• ways in which TA can be made more facilitative to reduce burdens on users

The insights gathered through the Call for Evidence will carefully considered and applied throughout all stages of the review. This Call for Evidence sits alongside the separate improvement and simplification of processes and controls for importing goods within the Target Operating Model for the border. The insights gathered through this Call for Evidence will be carefully considered and applied throughout all stages of the review. We will publish an update in the autumn.

4. About you/your organisation

The following questions will help us understand the nature of your business and how this may relate to specific experiences with the UK’s customs regimes:

Question 1: What type of entity are you/is your organisation?

• individual
• business
• customs intermediary
• charity
• association

Question 2: How big is your business?

• micro (1 to 9 employees)
• small (10 to 49 employees)
• medium (50 to 249 employees)
• large (250+ employees)

Question 3: If you are an organisation, such as a trade representative body or association, what is your membership size?

• 1 to 9 members
• 10 to 49 members
• 50 to 249 members
• 250+

Question 4: What goods do you import/export?

Question 5: What is the nature of your trade?

Question 6: If you have used TA in the last 12 months to move goods to the UK, please answer the following questions:

• How many times have you used TA in the last 12 months?
• What is the approximate value of the goods imported over the last 12 months?
• What was the intended use of the goods in the UK?
• Which country/custom territory did you move goods from?

Question 7: If you use a customs intermediary (this is a business that makes customs declarations for you, such as a customs agent, logistics operator or courier), what services do they provide in relation to TA? Please also provide an indication of the charges you incur for these services.

5. Eligibility and restrictions

TA can be used for many categories of goods, including personal effects, but not all types of goods are permitted. The rules on who is eligible to use TA, and restrictions on how it can be used, vary for each of the 29 categories of eligible goods. The main conditions include:

• for most types of good, TA can only be used if the owner does not have a business premises in the UK and/or is not a UK resident (but a UK business or resident can use TA for certain goods, for example containers and pallets)

• goods must be re-exported within certain time limits, usually 6 to 24 months but this varies with the type of good and use

• goods are only eligible for TA if they will be used in a specific way while in the UK

• TA cannot typically be used if the importer intends to sell the goods in the UK, preventing its use for goods brought to the UK on a ‘sale or return’ basis (except where works of art, antiques and collectors’ items are imported for exhibition with view to sale)

We know some of these conditions may limit the value of TA to UK individuals and businesses. We would like to understand more about these issues and have set out examples below alongside our questions.

Eligibility criteria

Although UK businesses and residents can, in certain circumstances, qualify for TA, most types of goods can only be used by those based outside the UK. We would like to understand more about situations where UK businesses or UK residents are currently unable to use TA.

Case study 1

Resident R lives and works in the UK. They would like to occasionally sail their private yacht into the UK. The yacht was bought and registered in France.

Resident R is facing difficulty as the TA rules require the owner/registered keeper to be a non-UK individual.

Question 8: Have you considered using TA but were unable to as you did not meet the eligibility criteria for the procedure?

If so, please describe your experience and include any suggestions on how you think the eligibility criteria can be expanded/improved and the benefits this would have.

Time limits

Most goods can remain under TA for up to 24 months, however certain goods may have shorter time limits. Individuals and businesses have noted that the time limit for certain goods may not always reflect the importer’s needs.

For example, private means of road transport, such as a personal car, must be re-exported within 6 months, but some visitors will intend to stay in the UK for longer than 6 months; similarly, some testing equipment has a 6 month time limit but some tests may require longer than 6 months to complete.

Case study 2

Company C would like to temporarily import a prototype into the UK for testing before the goods are purchased by a prospective buyer. The testing is likely to take place over a period of up to 9 months.

Company C are able to use TA to temporarily import the prototype but will need to re-export this within 6 months because a stricter time limit applies to goods imported for testing a product where there is a prospective buyer.

Question 9: Have you found the time limit for re-exportation of goods using TA too restrictive? If so, please provide details including the impact on you/your business.

Types of Goods and Specific Use

Some types of good are ineligible for TA. For example, a business working on an infrastruture project may find that some equipment they need to temporarily import into the UK is eligible, whereas other equipment, for example equipment used for earth-moving projects, is ineligible.

Additionally, certain types of goods are only eligible for TA if they are put to a specific use. For example, medical equipment is only eligible if it is temporarily imported to a hospital which has urgent need of such equipment and intends to use it for diagnostic or therapeutic purposes.

Goods may also be ineligible if they will be used a certain way. For example, goods imported to be sold (including on a ‘sale or return’ basis) are ineligible for TA unless they are imported to be exhibited at an event which is not organised purely for the purpose of selling the goods. Some businesses have told us that this is overly restrictive.

We would like to understand how the restrictions on what goods are eligible for TA and the requirements around the uses to which they can be put, have impacted your experience using the TA procedure.

Case study 3

Retailer R operates a luxury, fine jewellery boutique selling rare jewellery pieces sourced worldwide. Retailer R would like to use TA to import jewellery temporarily into their store for potential sale. If the jewellery is subsequently not sold after import, it would then be re-exported outside of the UK.

However, under current TA facilitations, imports for ‘sale or return’ are not currently within the scope of the regime. Retailer R, therefore, faces liability to pay import duties on the jewellery they wish to import, even though a sale is not guaranteed.

Question 10: Have you considered importing goods to TA but been unable to do so as the goods did not meet the conditions for specific use? If so, please provide more detail including the impact on you/your business.

6. Accessing TA

Businesses and individuals have multiple options for how they can access TA:

• prior authorisation
• Authorisation by Declaration (AbD)
• oral or conduct declaration

Prior authorisation

This can be useful for traders regularly importing goods into the UK under TA. The trader receives prior authorisation from HMRC before they intend to import the goods, and in most cases can then use TA without providing a financial security for the import duties. To be authorised, the trader must meet certain criteria including being financially solvent, having a good history of compliance with customs requirements and having appropriate records.

Authorisation by Declaration (AbD)

Where a trader does not have prior authorisation, they can access TA when their electronic declaration is submitted at the border. However, a refundable financial security equivalent to the duty that would otherwise be payable is usually required. AbD can be helpful for traders who unexpectedly need to use TA, or only wish to do so occasionally.

Oral or conduct declaration

Many types of good do not require a formal customs declaration if they are accompanied by the person who owns them and no duty is payable (for example, because TA is used). Instead, they can be declared orally or by conduct. An oral declaration to TA involves the declarant speaking to a Customs Officer at the border and presenting a supplementary form. A declaration by conduct involves the declarant walking or driving through a customs control point (for example a green ‘nothing to declare’ channel) at a port with their goods. When declaring goods orally or by conduct, no financial security is required. A list of goods eligible for oral and conduct declarations is available online on GOV.UK. This option is particularly relevant for tourists and others who move their own goods, such as many touring musicians.

Third parties

Some third parties that manage customs processes on behalf of businesses and individuals (such as customs agents, freight forwarders) are not eligible for a prior authorisation. This is because it will often be difficult for them to demonstrate they can take responsibility for ensuring the goods are only used in the ways permitted whilst under TA. Stakeholders in the creative and sporting sectors have also suggested expanding the list of goods eligible for an oral or conduct declaration.

We would like to make TA more accessible and simpler to use, where possible. The following questions will explore your experiences of using the options detailed above.

Question 11: Have you accessed TA using a prior authorisation in the UK? If so, please describe your experience of using TA in this way, including any challenges you faced.

Question 12: Have you used authorisation by declaration to declare goods to TA in the UK? If so, please describe your experience including any challenges you faced.

Question 13: Have you used an oral or conduct declaration to declare goods to TA in the UK? If so, please answer the following questions:

• Which types of goods have you declared this way?
• please describe your experience including any challenges you faced

7. Costs and benefits of using TA

TA can offer significant benefits to individuals and businesses who use it. However, we know that aspects of using TA also involve costs and burdens and want to identify options to make it simpler and more cost-effective to use. This section explores the benefits of TA and challenges users have experienced.

Question 14: From your experience, what are the benefits of using TA for you/your business?

Question 15: What are the one-off and ongoing costs that you have incurred using TA (such as consultancy/agents fees, staff time, completing declarations)? Please provide details.

Question 16: Have you considered using TA to temporarily move your goods but subsequently decided against this option? If so, please explain what happened and why.

Question 17: Are there any other barriers preventing you from using TA or expanding your use of TA? If yes, please provide specific details including the impact on you/your business.

8. Finding out about and understanding TA

To maximise the benefits of TA, those who could benefit need to find out about it easily and understand how to use it. This section of questions explores current awareness of TA, and user experiences when of guidance and advice. To make TA as accessible as possible, it is important for help and advice to be simple, accessible to all who need it, and user-friendly.

HMRC’s guidance on TA is available publicly on the GOV.UK website.

Question 18: How can awareness and understanding of TA be increased amongst businesses, trade associations and individuals?

Question 19: Have you ever sought guidance and/or advice on TA? If so:

• On which aspect(s) of TA did you seek advice/guidance?
• From where did you get this advice/guidance?
• How well did the advice/guidance meet your needs?

Question 20: Have you ever experienced difficulty in understanding HMRC’s guidance and/or communication about TA? If so, how could HMRC improve its current TA guidance and communications? Please provide specific details.

9. Suggestions for improving TA

We are keen to hear suggestions for making TA more useful and more cost-effective. This includes any suggestions you may have based on your experiences using TA or similar procedures in other countries.

Question 21: What measures, process changes and additional easements do you think could be introduced to:

• increase the take up of TA?
• reduce the financial costs associated with using TA?

Please consider both short-term and long-term solutions.

Question 22: Have you used TA (or any similar procedure used to move goods into another country or customs territory) and think the UK could adopt or learn from these experiences? If so, please answer the following questions:

• Please describe your experiences (for example, similarities and differences) when compared to the UK’s TA procedure.
• Where were the goods imported to?
• What was the intended use of the goods?

10. Further suggestions

HM Treasury and HMRC are keen to hear wider ideas from a wide range of stakeholders about how the UK customs system could be reformed to make it simpler, easier to navigate and more responsive to stakeholders’ needs.

Question 23: Are there any further suggestions that you have for how the UK customs system could be reformed?

11. Summary of consultation questions

About you/your organisation:

Question 1: What type of entity are you/is your organisation?

• individual
• business
• customs intermediary
• charity
• association

Question 2: How big is your business?

• micro (1 to 9 employees)
• small (10 to 49 employees)
• medium (50 to 249 employees)
• large (250+ employees)

Question 3: If you are an organisation, such as a trade representative body or association, what is your membership size?

• 1 to 9 members
• 10 to 49 members
• 50 to 249 members
• 250+

Question 4: What goods do you import/export?

Question 5: What is the nature of your trade?

Question 6: If you have used TA in the last 12 months to move goods to the UK, please answer the following questions:

• How many times have you used TA in the last 12 months?
• What is the approximate value of the goods imported over the last 12 months?
• What was the intended use of the goods in the UK?
• Which country/custom territory did you move goods from?

Question 7: If you use a customs intermediary (this is a business that makes customs declarations for you, such as a customs agent, logistics operator or courier), what services do they provide in relation to TA? Please also provide an indication of the charges you incur for these services.

Eligibility for and restrictions on TA:

Question 8: Have you considered using TA but were unable to as you did not meet the eligibility criteria for the procedure?

If so, please describe your experience and include any suggestions on how you think the eligibility criteria can be expanded/improved and the benefits this would have.

Question 9: Have you found the time limit for re-exportation of goods using TA too restrictive? If so, please provide details including the impact on you/your business.

Question 10: Have you considered importing goods to TA but been unable to do so as the goods did not meet the conditions for specific use? If so, please provide more detail including the impact on you/your business.

Question 11: Have you accessed TA using a prior authorisation in the UK? If so, please describe your experience of using TA in this way, including any challenges you faced.

Question 12: Have you used authorisation by declaration to declare goods to TA in the UK? If so, please describe your experience including any challenges you faced.

Question 13: Have you used an oral or conduct declaration to declare goods to TA in the UK? If so, please answer the following questions:

• Which types of goods have you declared this way?
• please describe your experience including any challenges you faced

Costs and benefits of using TA:

Question 14: From your experience, what are the benefits of using TA for you/your business?

Question 15: What are the one-off and ongoing costs that you have incurred using TA (such as consultancy/agents fees, staff time, completing declarations)? Please provide details.

Question 16: Have you considered using TA to temporarily move your goods but subsequently decided against this option? If so, please explain what happened and why.

Question 17: Are there any other barriers preventing you from using TA or expanding your use of TA? If yes, please provide specific details including the impact on you/your business.

Finding out about and understanding TA:

Question 18: How can awareness and understanding of TA be increased amongst businesses, trade associations and individuals?

Question 19: Have you ever sought guidance and/or advice on TA? If so:

• On which aspect(s) of TA did you seek advice/guidance?
• From where did you get this advice/guidance?
• How well did the advice/guidance meet your needs?

Question 20: Have you ever experienced difficulty in understanding HMRC’s guidance and/or communication about TA? If so, how could HMRC improve its current TA guidance and communications? Please provide specific details.

Suggestions for improving TA:

Question 21: What measures, process changes and additional easements do you think could be introduced to:

• increase the take up of TA?
• reduce the financial costs associated with using TA?

Please consider both short-term and long-term solutions.

Question 22: Have you used TA (or any similar procedure used to move goods into another country or customs territory) and think the UK could adopt or learn from these experiences? If so, please answer the following questions:

• Please describe your experiences (for example, similarities and differences) when compared to the UK’s TA procedure.
• Where were the goods imported to?
• What was the intended use of the goods?

Further suggestions:

Question 23: Are there any further suggestions that you have for how the UK customs system could be reformed?

12. Glossary of terms

Term	Description
ATA Carnet	An ATA Carnet is an international customs document that permits duty-free and tax-free temporary import of goods for up to one year and serves as a guarantee to customs duties and taxes The term ‘ATA’ is a combination of the initial letters of the French words ‘Admission Temporaire’ and the English words ‘Temporary Admission’.
Authorisation by Declaration (AbD)	Where a trader does not have prior authorisation, they can access Temporary Admission through AbD, when their electronic declaration is submitted at the border. However, a refundable financial security equivalent to the duty that would otherwise be payable is usually required. AbD can be helpful for traders who unexpectedly need to use Temporary Admission , or only wish to do so occasionally.
C108 form	The C108 form form is a supplementary Customs document used to support an oral declaration at the border.
Customs Special Procedure	Customs Special Procedures allow you to store, temporarily use, process, or repair your goods and get relief from import duty, or in some cases suspension. These procedures help simplify customs processing and reduce import VAT and Customs Duty owed.
Customs Declaration	Any statement or action, in any form prescribed or accepted by the Customs, giving information or particulars required by the Customs. Notes: This term includes declarations made through electronic means. This term also covers action required on the part of passengers under the dual-channel (red/green) system.
Customs Duties	Duties laid down in the Customs tariff to which goods are liable on entering or leaving the Customs territory.
Customs Territory	Is a geographic territory with uniform customs regulations.
Declarant	Any person who makes a declaration for goods, or in whose name such a declaration is made.
Declaration by Conduct	Also referred to a declaration by any other act, this is the act of walking or driving through a customs control point (in other words, a green ‘nothing to declare’) channel at a port/airport.
Duty suspension	Duty suspension is a temporary reduction or elimination of the import tariffs paid on certain products.
Export	The act of taking out or causing to be taken out any goods from the Customs territory.
Freight forwarder	A freight forwarder, forwarder, or forwarding agent, is a person or company that organises shipments for individuals or corporations to get goods from the manufacturer or producer to a market, customer or final point of distribution.
Guarantee	A customs guarantee is an agreement to cover debts arising from customs duty, import VAT and excise.
Haulier	A business or a person involved in a business that transports good by road.
HMRC	HM Revenue and Customs (HMRC) is the UK’s customs and tax authority.
HMT	HM Treasury (HMT) is the government’s economic and finance ministry.
Import	The act of bringing or causing any goods to be brought into a Customs territory.
Intermediary	Customs intermediaries are businesses that help traders to move goods across borders. They offer a range of different services including providing/arranging transportation of goods, completing customs declarations and paying tariffs/import duties.
Istanbul Convention	The Istanbul Convention on Temporary Admission provides the minimum facilitations to international provisions governing the Temporary Admission procedure.
London Chamber of Commerce and Industry (LCCI)	The LCCI is the national guaranteeing organisation for ATA Carnets in the UK and are responsible for all ATA Carnets issued from the UK as well as guaranteeing in-bound Carnets.
Oral declaration	Speaking to a Customs Officer at the border and presenting a supplementary C108 form.
Prior authorisation	Prior authorisation refers to the process in which traders who frequently import goods under Temporary Admission in the UK obtain permission from HMRC before importing the goods. This authorisation allows them to utilise Temporary Admission without the requirement of providing a financial security for import duties in most cases.
Re-export	Exportation from a Customs territory of goods previously imported into that territory.
Relief from Import Duties and Taxes	Removes the need to pay import duties on specific goods provided they meet the specific reliefs’ eligibility and rules.
Temporary Admission (TA)	Temporary Admission is a Customs procedure that allows goods to be temporarily brought into the UK with relief from import duty.
Trade facilitation	The avoidance of unnecessary trade restrictions

13. The consultation process

This consultation is being conducted in line with the Tax Consultation Framework. There are 5 stages to tax policy development:

Stage 1: Setting out objectives and identifying options.

Stage 2: Determining the best option and developing a framework for implementation including detailed policy design.

Stage 3: Drafting legislation to effect the proposed change.

Stage 4: Implementing and monitoring the change.

Stage 5: Reviewing and evaluating the change.

This consultation is taking place during stages 1 of the process.

How to respond

A summary of the questions in this consultation is included in chapter 11.

Responses should be sent by 22 September 2023, by email to [email protected] or by post to:

HM Revenue and Customs

Customs Policy and Strategy (3rd floor)

14 Westfield Avenue

London

E20 1HZ

Please do not send consultation responses to the Consultation Coordinator.

Paper copies of this document or copies in Welsh and alternative formats (large print, audio and Braille) may be obtained free of charge from the above address.

All responses will be acknowledged, but it will not be possible to give substantive replies to individual representations.

When responding please say if you are a business, individual or representative body. In the case of representative bodies please provide information on the number and nature of people you represent.

Confidentiality

HMRC is committed to protecting the privacy and security of your personal information. This privacy notice describes how we collect and use personal information about you in accordance with data protection law, including the UK GDPR and the Data Protection Act (DPA) 2018.

Information provided in response to this consultation, including personal information, may be published or disclosed in accordance with the access to information regimes. These are primarily the Freedom of Information Act 2000 (FOIA), the DPA 2018, UK GDPR and the Environmental Information Regulations 2004.

If you want the information that you provide to be treated as confidential, please be aware that, under the Freedom of Information Act 2000, there is a statutory Code of Practice with which public authorities must comply and which deals with, amongst other things, obligations of confidence. In view of this it would be helpful if you could explain to us why you regard the information you have provided as confidential. If we receive a request for disclosure of the information we will take full account of your explanation, but we cannot give an assurance that confidentiality can be maintained in all circumstances. An automatic confidentiality disclaimer generated by your IT system will not, of itself, be regarded as binding on HM Revenue and Customs.

Consultation Privacy Notice

This notice sets out how we will use your personal data, and your rights. It is made under Articles 13 and/or 14 of the UK GDPR.

Your data

We will process the following personal data:

Name
Email address
Postal address
Phone number
Job title

Purpose

The purposes for which we are processing your personal data is: Bringing goods into the UK temporarily – call for evidence.

Legal basis of processing

The legal basis for processing your personal data is that the processing is necessary for the exercise of a function of a government department.

Recipients

Your personal data will be shared by us with HM Treasury.

Retention

Your personal data will be kept by us for 6 years and will then be deleted.

Your rights

You have the right to request information about how your personal data are processed, and to request a copy of that personal data.

You have the right to request that any inaccuracies in your personal data are rectified without delay.

You have the right to request that any incomplete personal data are completed, including by means of a supplementary statement.

You have the right to request that your personal data are erased if there is no longer a justification for them to be processed.

You have the right in certain circumstances (for example, where accuracy is contested) to request that the processing of your personal data is restricted.

Complaints

If you consider that your personal data has been misused or mishandled, you may make a complaint to the Information Commissioner, who is an independent regulator. The Information Commissioner can be contacted at:

Information Commissioner’s Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF

0303 123 1113 [email protected]

Any complaint to the Information Commissioner is without prejudice to your right to seek redress through the courts.

Contact details

The data controller for your personal data is HMRC. The contact details for the data controller are:

HMRC
100 Parliament Street
Westminster
London
SW1A 2BQ

The contact details for HMRC’s Data Protection Officer are:

The Data Protection Officer
HMRC
14 Westfield Avenue
Stratford
London
E20 1HZ

[email protected]

Consultation principles

This call for evidence is being run in accordance with the government’s Consultation Principles.

The Consultation Principles are available on the Cabinet Office website.

If you have any comments or complaints about the consultation process, please contact the Consultation Coordinator.

Please do not send responses to the consultation to this link.