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Posted Tue, 01 Feb 2022 14:52:10 GMT by Petra Sefton
Good afternoon, we have some goods coming in from an EU supplier , these will be on loan to us for 6 months. They are new samples to be used for demonstration and testing in the UK and returned back to supplier later. The goods comply with the rules of origin and would qualified for a 0% preferential tariff under the UK-EU deal. We intend to use "temporary admission" special procedure but I was wondering if we could instead declare the goods into free circulation under preference ? Simply, is "temporary admission" mandatory in this case and is there any benefit of using it if there is no duty payable on the goods? Thank you.
Posted Wed, 09 Feb 2022 15:52:38 GMT by HMRC Admin 19
Hi,

Temporary Admission is not mandatory and is a choice whether you import for consumption or free circulation. 

Having a Temporary Admission authorisation will allow you to keep your imported goods in the UK for up to 2 years before being re-exported. You will not be required to pay import duty or VAT on these goods.

Please find more information by using the following link:

Import goods to the UK temporarily

Thank you.
 

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