Temporary Movement of Goods

What is Returned Goods Relief?

Returned Goods Relief allows certain goods to be re-imported into the UK, within three years of original export, free from Import VAT and duty.  

Examples of goods that the University can use Returned Good Relief for:

• goods returned after being exported on exhibition or loan
• goods that were used for a research project

Goods under Returned Goods Relief cannot be processed or repaired in anyway, unless the work carried out on the goods was routine maintenance.

How do I apply for Returned Goods Relief?

To apply, please, contact the Tax Team with details of the goods you intend to import, what they will be used for, where they will be used and how long they will be in the UK.

Further information:

HMRC Guidance – Returned Goods Relief

What is Temporary Admission?

Temporary Admission allows certain goods to enter the UK temporarily to then be re-exported within two years free from Import VAT and duty.

Examples of goods that the University can use Temporary Admission for:

• goods for exhibition
• medical, surgical and laboratory equipment on loan
• samples
• a temporary part of a machine or machine while you repair the main one*
• goods used for tests, experiments or demonstrations without financial gain*

*Certain goods may have to be re-exported before the end of the two year period.

HMRC have produced a list of eligible goods for Temporary Admission. Goods under Temporary Admission cannot be altered or changed in anyway.

How do I apply for Temporary Admission?

It is recommended to apply at least a month before the goods will be arriving into the UK so HMRC have time to process the application. To apply, please, contact the Tax Team with details of the goods you intend to import, what they will be used for, where they will be used and how long they will be in the UK. Goods must be re-exported under Temporary Admission to meet the conditions of this method.

Further information:

HMRC Guidance – Import goods to the UK temporarily

HMRC Guidance - Apply to import goods temporarily to the UK

HMRC Guidance – Check if you can get import duty relief on goods using Temporary Admission

What is an ATA Carnet?

An ATA Carnet (Temporary Admission) allows you to temporarily export goods between countries that are part of the ATA Carnet system to then return these goods back to the UK. It acts as a passport to goods and allows savings on Import VAT and Customs Duty. The ATA Carnet is presented to Customs when you move between countries borders. If you are moving professional equipment between countries for research projects then an ATA Carnet may be a good option.

What can an ATA Carnet be used for?

To temporarily export certain goods for use outside the UK. These goods must remain unaltered and uncharged during the duration on the ATA Carnet. An ATA Carnet can’t be used for hiring out or selling goods. You can use one ATA Carnet for multiple goods, as long as these goods are listed on the ATA Carnet.

How long is an ATA Carnet valid for?

12 months from the date of issue. To extend how long you can use the goods, you’ll need to get a replacement carnet.

How much does an ATA Carnet cost?

If purchased through Thames Valley Chamber of Commerce, the issuing fee is £224.40 for members or £374.40 for non-members. The University doesn’t hold a membership so we would pay the non-member rate.

What countries are in the ATA Carnet system?

Here is a list of countries that accept ATA carnets. Countries have their own rules about what goods you can bring in using an ATA Carnet and how you use them. Some goods have special conditions and if you don’t follow these, Customs may direct that your goods follow normal customs import rules.

How do I apply for an ATA Carnet?

ATA Carnets are available to purchase from London Chamber of Commerce or one of the authorised issuing chambers. Our local Chamber of Commerce is Thames Valley. If you need any help, please, contact the Tax Team.

Further information:

UK Government guidance – ATA Carnet

London Chamber of Commerce – ATA Carnet

Thames Valley Chamber of Commerce – ATA Carnet