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Posted Tue, 31 Oct 2023 19:27:40 GMT by suhail shaikh
Hello, I am a french artist and will be exhibiting my works in a museum in the UK for three months. I will be transporting my works personally by road, via the channel tunnel, to and fro. The works are not destined for sale and will be returned to France after the exhibition. Under what category do I declare these works, do I have to pay VAT or other charges or am I exempt? Thank you for your guidance.
Posted Thu, 02 Nov 2023 17:47:12 GMT by HMRC Admin 25
Hi suhail shaikh,
You can use the temporary admission relief, more details on below link:
How to apply
Thank you. 

Posted Fri, 03 Nov 2023 10:58:09 GMT by suhail shaikh
Thank you for your response. I have been through the recommended web-page and regarding ' who can apply for temporary relief' the following has been mentioned - "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." Would that be the museum, then? I am not clear whether as the artist I should arrange for the import formalities or whether the museum should be doing so as they are 'using the goods' for an exhibition. In which case does the following apply? - My apologies for taking up your time with these questions; I just need to understand what the best practise would be. Thank you again for your time and patience.
Posted Wed, 08 Nov 2023 15:07:07 GMT by HMRC Admin 10
The guidance customer is referring to is for permanent import.
Temporary admission can be claimed for goods for exhibitions or sale by using declaration by crossing the border ‘by any other act’ or Authorisation by oral declaration as explained in the guidance.
Apply to import goods temporarily to the UK
Goods for exhibitions or sale

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