Guidance

Apply to import goods temporarily to the UK

Apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.

From:
HM Revenue & Customs
Published
20 January 2020
Last updated
10 March 2023 — See all updates

Goods placed under Temporary Admission are not intended to undergo any change, except normal depreciation caused by the use they were made for.

Who can apply

You can apply if you’re the person using the goods or you’re arranging an import declaration for the goods to be used on your behalf.

Using Temporary Admission in Great Britain (England, Scotland and Wales) will depend on if you’re established inside or outside the UK.

Using Temporary Admission in Northern Ireland will depend on if you’re established inside or outside the customs territory of the EU.

You can check if your goods require you to be established inside or outside the UK to claim relief on import duty.

You must also:

  • be financially solvent
  • have a good history of compliance with customs requirements
  • have (or be able to keep) appropriate records

You cannot apply if you’re a:

  • freight forwarder
  • fast parcel operator
  • customs agent

Specialised customs agents in the art or thoroughbred racehorses (including breeding) sector can be authorised for Temporary Admission in their own name if they:

  • make sure the goods are put to their prescribed use
  • arrange for the goods to be used for their prescribed use on behalf of the importer

Before you apply

Before you start the application process, you need to have the following information to hand:

  • your EORI number ― unless importing non-commercial goods
  • details of where your records are (or will be) held
  • how the goods will be received ― for example, imported as freight or post
  • where the goods will be declared to Temporary Admission
  • confirmation of if you’ll be using simplified declarations
  • details of your guarantee (if applicable) ― check if you need a customs guarantee
  • where your goods will be used
  • how long the goods will be in UK

How to apply

There are 6 types of authorisation you can get to use Temporary Admission:

  • full
  • by declaration
  • an authorisation that covers the Northern Ireland and the EU
  • retrospective
  • oral declaration
  • crossing the border ‘by any other act’

Full authorisation

To apply online for a full authorisation, you’ll need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

Apply online for full authorisation.

If you cannot do this online, you can use the print and post form to apply for full authorisation. As you cannot save your progress, you may want to get all your information together before you start.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email [email protected] and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Email HMRC to ask for the form in Welsh.

You should apply at least one month before you start importing as we need this time to process your application. If we need longer, we’ll contact you with a new date.

If you’re applying for authorisation in Northern Ireland and Great Britain, you need to fill the form out separately for each.

Authorisation by declaration

Authorisation by declaration is when we authorise you by accepting your import declaration at the border.

You cannot use this if:

  • you’re using simplified import declarations
  • you’re using equivalence
  • you’re requesting retrospective or backdated authorisation
  • the goods are subject to anti-dumping Duty measures

Authorisations covering Northern Ireland and the EU

These authorisations give you cover for all your activities across Northern Ireland and the EU. For example, if goods are being exhibited in Belfast, Paris and then Vienna.

There are 2 options of either:

  • using the authorisation by declaration method ― the declaration must be made to the place where the goods are to be used first
  • completing a full authorisation ― the application must be made to the place where the goods are to be first used

If your application is going to be made to HMRC, you should email [email protected] with your:

  • name
  • contact email address
  • address of your Northern Ireland operation
  • Economic Operator Registration and Identification number (XI Prefix)

We’ll reply within 5 days and provide a link to the EU Trader Portal where you can access the application form.

Retrospective authorisation

In special situations, you can apply for authorisation after you’ve imported your goods. This is called a retrospective authorisation.

We will only authorise you if you’ve not been given a retrospective authorisation in the last 3 years.

You’ll need to show us records that prove that:

  • the goods are eligible
  • you have a business need
  • you have followed the Temporary Admission procedure

You’ll also need to send us a:

  • letter saying why you need this type of authorisation
  • list of imports you want to include in the retrospective period

The maximum period for a retrospective authorisation is 12 months before the date you apply.

If you’re asking to retrospectively renew an expired authorisation, a retrospective authorisation can be backdated to the date that the previous authorisation expired.

To apply for a retrospective authorisation, you need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you apply.

Apply online for full retrospective authorisation.

If you cannot do this online, you can use the print and post form to apply for full retrospective authorisation. As you cannot save your progress, you may want to get all your information together before you start.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email [email protected] and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Email HMRC to ask for the form in Welsh.

Authorisation by oral declaration

When you arrive at the border, you can make an oral declaration by submitting form C108. As you cannot save your progress, you may want to get all your information together before you start.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email [email protected] and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Email HMRC to ask for the form in Welsh.

For most goods, you can do this without prior approval from HMRC.

You should present 2 printed copies of the completed form to UK Border Force officers. Copy 2 will be returned to you.

Eligible goods for oral declarations include:

  • pallets and their accessories
  • personal effects
  • portable music instruments (and portable accessories integral to their use)
  • sports goods
  • medical, surgical and laboratory equipment
  • reusable packaging
  • containers
  • radio and television production and broadcasting equipment (you must get prior approval from HMRC, meaning you need to submit form C108 at least 30 days before you intend to import the goods).

Oral declarations cannot be accepted at Roll On Roll Off (RoRo) locations, for example Dover and Eurotunnel. It is advisable to check ahead with the location the goods are moving through if you want to declare it in this way.

If you’re importing reusable packaging or containers, you can make an oral declaration but you do not need to complete form C108.

Check the full list of eligible goods, uses and conditions.

Declarations by crossing the border ‘by any other act’

When you arrive at a point of exit or entry for Great Britain (England, Scotland and Wales), you can make a ‘declaration by conduct’ by:

  • walking through a customs control point (this can be a green channel signed ‘nothing to declare’) with the goods, if you’re an individual on foot
  • driving (or being driven) past a customs control point with the goods inside your vehicle, if you’re importing or exporting goods in a vehicle
  • continuing your journey onward journey, if there are no customs control points

You do not need to fill out any forms as the act of crossing the border counts as your declaration. It can only be used for goods that have specific uses.

After you apply

When we authorise you, you’ll get a letter that sets out the authorisation conditions.

Conditions include things like:

  • paying Customs Duty and other charges
  • keeping detailed records

You should write to the address on your letter if you want your authorisation to be:

  • amended
  • renewed
  • cancelled

If your information changes after you’ve applied

We may need to contact you after you apply. This could be to request additional information or to organise a site visit.

If any of your contact details change (for example, your address or telephone number) you must let us know by email or by writing to the address on the acknowledgement letter we sent you.

We may delay or refuse your application if you do not provide all the information we need to complete it.

You should also write to us if there has been a change to your business which may affect your authorisation, such as:

  • changing your trading name
  • being taken over by another business

Putting goods into a temporary storage facility

You can delay the full customs declaration and payment of import VAT and duty for up to 90 days by putting your goods into a temporary storage facility.

Other ways to pay less duty or import VAT

Find out more information about other ways to:

Multi state authorisation

You can only apply for a multi state authorisation that covers sites in Northern Ireland and the EU if you’re established in Northern Ireland.

Updates to this page

Published 20 January 2020
Last updated 10 March 2023 + show all updates

  1. Oral declarations cannot be accepted at Roll On Roll Off (RoRo) locations. You should check ahead if you want to declare it in this way. To make an oral declaration for radio and television production broadcasting equipment, you must have prior approval from HMRC. Guidance on declarations by crossing the border ‘by any other act’ has been updated.

  2. Information about what to do if your contact details change after you've applied has been added.

  3. Information about not being able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system from 1 October 2022 has been added.

  4. Guidance about applying for authorisation by oral declaration has been updated.

  5. This page has been updated with information about using temporary admission in Northern Ireland.

  6. This page has been updated to explain that goods placed under Temporary Admission are not intended to undergo any change, except normal depreciation caused by the use they were made for.

  7. This page has been updated because the Brexit transition period has ended.

  8. This page has been updated because the Brexit transition period has ended.

  9. This page has been updated with information about multi state authorisations in Northern Ireland from 1 January 2021.

  10. An online form has been added.

  11. Form C108 has been added to the 'Authorisation by oral declaration' section so that an oral declaration can be submitted.

  12. First published.

Sign up for emails or print this page

Contents

Related content