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Posted Thu, 23 Sep 2021 08:21:36 GMT by carol conway
We need a piece of equipment servicing, the servicing is done yearly as part of the contract and must be done by the supplier in Holland, we will pay for servicing and parts but do not know which parts will be used until the service. I understand the company can use TA or an ATA carnet to bring in their van, equipment, parts and tools how do we account for the parts as they will be brought in by the company but they won't invoice us until they know what parts are needed. Thanks.
Posted Fri, 01 Oct 2021 11:52:47 GMT by HMRC Admin 19
Hi,

Temporary Admission procedure and ATA Carnets are intended for eligible goods that are temporarily entering Great Britain for eligible purposes, they can not be used for goods that are being moved for sale.

However, in limited circumstances, Temporary Admission procedure allows subsequent sale of certain goods such as works of art and antiques. In the rare circumstances where goods that were initially imported under Temporary Admission, are sold, another customs declaration will be required for these goods to remove them from Temporary Admission procedure and declare them to Great Britain free circulation paying all the relevant duties. Further detailed guidance can be found at:

Reference document for Temporary Admission: eligible goods and conditions for relief

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

Apply to import goods temporarily to the UK 

How to use your ATA Carnet 

Commercial goods such as parts intended for sale in Great Britain that are traveling with the traveller would fall under the procedures applicable to merchandise in baggage and should be declared according to the guidance at: 

Bringing commercial goods into Great Britain in your baggage 

Releasing the goods to free circulation

Notify the National ATA Carnet Unit as soon as you know the goods will not be re-exported, do not wait until the carnet is due to expire.
Confirm with the National ATA Carnet Unit whether you will be submitting a C88 (SAD) declaration to Customs Handling of Import and Export Freight (CHIEF), Customs Declaration Service (CDS), or if you want the unit to submit a claim against the carnet through the international guarantee chain to the LCCI.
The following links give guidance on making a customs declaration:

Making a full import declaration

Search the register of customs agents and fast parcel operators

Thank you.
Posted Fri, 01 Oct 2021 13:28:14 GMT by carol conway
I have read all the pages above, is my understanding correct? Temporary admission does not apply as the parts are not on the list of eligible items. Only option The repair company party A - bring their small van into UK, they carry their goods as Merchandise in Baggage, as their parts on their van exceed £1500 they have to make an full import Declaration before they leave Holland, they will have to do a full stocktake of everything on their van then make an item by item valuation and import entry for over 200 different items/parts to a customs broker. They arrive at our premises, party B, make the repair and use 10 parts to service our machine. Party A leaves UK and has to make a full export declaration for parts leaving UK, so same as on entry but less parts used. Party B receive an invoice next month from Party A for the 10 parts used, party B do not need to make an import declaration as HMRC already know how many parts are left in the UK - import of parts less export of parts. This seems like a lot of bureaucracy if this is the only option.
Posted Wed, 20 Oct 2021 09:01:43 GMT by HMRC Admin 2
Hi,

We can confirm that your understanding is correct in terms of the record keeping requirements and the requirement for making a full export declaration by company A. A customs declaration will be required for the goods that are being imported to the UK and an export declaration will be required for the goods that are leaving the UK. If the value of commercial goods exceeds £1500 (at import or export) in GB, a full declaration will be required. You can find detailed criteria when a full import or export declaration will be required when moving commercial goods as accompanied goods here:

Bringing commercial goods into Great Britain in your baggage

Taking commercial goods out of Great Britain in your baggage

The UK is no longer part of the EU and businesses are required to meet the relevant customs requirements for record keeping, declaring the goods and paying the duties where applicable when moving their goods between the UK and the EU. 

If the whole consignment of goods is eventually taken out of the UK, a duty repayment claim may be considered by the duty repayment centre under rejected imports provisions provided the relevant evidence is provided. Duty repayment claims are considered on case by case basis and they are processed and authorised by the duty repayment team who can be reached (externally) at: ndrc.nch@hmrc.gov.uk  or 03003227064 (option 2).  You can find the process of submitting a duty repayment claim for full import declarations here:

How to apply for a repayment of import duty and VAT if you've overpaid (C285)

When goods move between the UK and the EU they can benefit from duty relief at import under the EU-UK TCA if the goods meet the relevant rules of preferential origin.

Rules of origin for goods moving between the UK and EU

Company A may want to consider claiming preference (customs duty relief) on goods when they are imported to the UK if goods are of EU preferential origin and they meet the relevant origin requirements. This will not remove the need for record keeping and making customs declarations. 

Company A may want to consider storing their goods in the UK on long term basis in a customs warehouse which suspends customs duty and import VAT while goods remain in a customs warehousing (storage) procedure. If goods are sold, they can be removed from the customs warehouse and declared to free circulation (through another declaration) paying all the duties if applicable. Preference under EU-UK TCA can still be claimed when goods are released to free circulation from a customs warehouse. Goods that are not sold can remain in the customs warehouse and no duties will be payable if they are re-exported from the  UK. Using a customs warehouse will not reduce the requirement for record keeping and customs declarations. A full import declaration is required when declaring goods to the customs warehousing procedure. You can find detailed guidance here:

Pay less or no duty on goods you store, repair, process or temporarily use

Thank you.

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