Consultation outcome

Bringing goods into the UK temporarily – summary of responses

Updated 7 December 2023

Executive summary

Since leaving the European Union, the UK has been able to set an independent border strategy. EU Exit has given the UK the opportunity to develop its own customs rules, facilitating trade while maintaining high standards at the border. In 2020, the UK government developed the 2025 UK Border Strategy which sets out our vision to have the world’s most effective border.

To take advantage of these new flexibilities, the government is undertaking several wide-ranging reviews into customs and border procedures. Over the summer HM Treasury (HMT) and HM Revenue and Customs (HMRC) conducted a Call for Evidence (CfE) into the Temporary Admission (TA) procedure to understand opportunities for improving the temporary movement of goods into the UK.

TA allows goods to be brought into the UK on a temporary basis without paying import duties. This supports many business sectors as well as the UK’s hosting of international events such as Eurovision 2023 and the 2022 Commonwealth Games.

The CfE gathered insight from a wide range of individuals and businesses – including people who bring goods into the UK for sporting events or exhibitions, even if they may not think of themselves as ‘importers’. Businesses from a variety of industries responded, including the art, logistics, consultancy, horse racing and breeding, energy, motor, research and yachting sectors.

Responses to the CfE highlighted a number of proposals for improvement including: expanding the eligibility criteria to allow more traders to use TA; widening the scope of the conditions of use to increase the different occasions that traders can use TA; and extending and simplifying timing requirements to allow for traders to bring goods in under TA for longer. Respondents also suggested improvements to simplify the process involved in using TA and the need for more detailed, clearer guidance.

Respondents said that TA offers substantial financial and operational benefits to them, fostering international trade and catering to industry-specific need, but also said that there was an administrative and financial cost associated with it.

Following the CfE, HMT and HMRC are now exploring detailed options to simplify and support the temporary movement of goods into the UK, and we will engage further with stakeholders in 2024 on options to improve TA.

1. Introduction

1.1. Background

Since EU exit, TA is used more often and more widely as traders moving goods temporarily from the EU to the UK may choose to use TA to obtain relief from import duties. Goods imported through TA into Great Britain are valued in excess of £10 billion a year.

HMT and HMRC ran a CfE from 29 June 2023 to 22 September 2023. The CfE aimed to gain a more comprehensive understanding of the challenges individuals and businesses face, and to identify areas for potential improvement.

The CfE specifically focussed on 3 aspects:

1. the barriers to accessing and using TA
2. the friction points and areas of difficulty for users of TA
3. ways in which TA can be made more facilitative to reduce burdens on users

In parallel to the written responses to the CfE, HMT and HMRC ran a series of roundtables with stakeholders, such as the art, antiques, fashion, music, construction, thoroughbred, and pleasure craft sectors to gather initial insights and increase awareness of the CfE.

HMT and HMRC would like to thank stakeholders for their detailed consideration of the issues that were explored in the CfE. We are grateful for the thorough written responses that stakeholders provided as well as the views that they shared in roundtables.

This summary of responses document aims to set out the written evidence provided by stakeholders through the CfE.

1.2. Overview of responses

The CfE received 54 written responses.

Respondents identified a number of proposals for improvement, including:

• expanding the eligibility criteria to allow more traders to use TA
• widening the scope of the conditions of use to increase the different occasions that traders can use TA
• extending and simplifying timing requirements to allow for traders to bring goods in under TA for longer

Respondents also noted complicated processes which are burdensome for individuals and businesses and a lack of clear guidance making it more difficult for those less experienced with customs procedures.

1.3. Nature of responders

Responses were received from a variety of organisations including businesses, trade bodies and charities. A range of sectors were represented, such as logistics, pleasure craft and horse racing and breeding, with over half of responses from the arts sector.

The types of goods imported by respondents through TA varied. The majority of respondents imported fine art, valuable goods (such as jewellery) and antiques. Other goods frequently imported were boats and vessels, horses, vehicles, research material and specialist equipment.

Their use varied depending on the goods. Goods were often imported for exhibition/sale, specialist events and projects, or for research.

2. Eligibility and restrictions

2.1. Eligibility criteria

Eligibility criteria relating to ownership of goods and where the user or business is based (in or outside the UK), restrict the circumstances in which TA can be used. For most types of good, TA can only be used if the owner does not have a business premises in the UK and/or is not a UK resident.

Respondents noted that there are circumstances where the eligibility criteria prevent them from accessing TA or make it more difficult as they must amend their plans to fit the rules, such as the location of a business. For example, respondents from the pleasure craft as well as the energy sectors outlined limitations for importers as they are currently unable to use TA to import goods such as boats or equipment if they are based in the UK. Respondents suggested relaxing these conditions to allow UK based importers to use TA to bring these goods into the UK.

2.2. Time limits

Time limits restrict how long goods can remain in the UK under TA and vary depending on the specific good. Most goods can remain under TA for up to 24 months, however certain goods may have shorter time limits.

More than half of respondents noted that the time limits were restrictive and suggested increasing the duration of these.

For example, respondents from the arts and antique sector recommended an extension from 2 to 5 years on works of art and antiques.

Other industries, including the motor industry and research sector, suggested extending time limits beyond 6 months for goods such as vehicles or spare parts and equipment for testing as the current time limits do not meet their needs.

Others also suggested standardising the time limits across all goods or allowing time limits to vary on a case-by-case basis depending on the purpose of the good is and for how long it is needed.

A number of respondents also suggested making it easier to get an extension after the initial time limit, such as an automatic extension for 6 months. Respondents also noted the administrative burden of applying for an extension and potential costs when using a customs agent as an intermediary.

Respondents noted that the current time restrictions play a major role in the businesses’ planning and export strategy, particularly for those dealing with long-term projects or unpredictable sale cycles for high value items.

It was also noted that external factors, such as the COVID-19 pandemic and EU exit, were not accounted for in the TA time limit for the re-exportation of goods.

2.3. Types of goods and specific use

Around a third of respondents signalled that both (i) the types of goods and (ii) their use should be amended to make TA more facilitative. The majority of respondents who were unable to meet these conditions and access TA noted that, as a result, the goods were not imported into the UK.

Only certain goods are eligible for TA and these goods must be put to a specific use (such as goods intended to be used for sports purposes) and generally goods cannot normally be imported with the intention of selling them in the UK.

Respondents from a wide variety of sectors noted that the list of eligible goods is too restrictive and suggested goods which could be included under TA, such as specialised equipment, machinery and spare parts.

Respondents also raised issues with the specific use to which the goods must be put. Respondents from a range of sectors noted that there were occasions when they would have liked to have imported goods into the UK through TA but were unable to because the specific use made them ineligible. For example, respondents importing goods such as jewellery suggested expanding the list of goods eligible for sale or return, those importing art suggested that goods should be able to come into the UK under TA for restoration, and it was also recommended that horses being imported for sporting events and competitions (for example dressage) should be able to use TA.

More widespread change was also proposed by respondents who suggested that any good should be eligible for TA regardless of their use, as long as they are re-exported in the same state.

The clarity of guidance was raised in relation to the types of goods eligible for TA and the use they must be put to. Respondents noted that unclear guidance made it difficult for traders to know whether their goods and the use that they will be put to were eligible for TA. More detailed responses about guidance are covered in section 4 and 5.

3. Accessing TA

When traders declare goods to TA, they can use a prior authorisation from HMRC, or get authorisation instantly for the goods being declared (Authorisation by Declaration (AbD). Prior authorisation requires an application to HMRC from the trader who must demonstrate they meet specific criteria but may be the most facilitative option for frequent users. AbD is available for all goods and traders eligible for TA and is the most frequently used by traders, but it will usually require the provision of a financial guarantee. Traders may also be able to use oral or conduct declarations to enter their goods to TA AbD, which can reduce administrative costs but is only possible for certain goods. The CfE sought views on each of the methods available to traders to access TA.

3.1. Prior authorisation

Prior authorisation allows traders who receive permission from HMRC to bring certain goods into the UK under TA and is often used by traders who regularly use the TA procedure. Prior authorisation can be beneficial as in most cases, it allows the trader to use TA without providing a financial security (such as Customs Guarantee). Traders must apply for and be granted prior authorisation before the goods are imported into the UK and the authorisation only applies to specific goods. To be authorised, the trader must meet certain criteria, such as being financially solvent, having a good history of compliance with customs requirements and having appropriate records. Currently, you also cannot apply for prior authorisation if you are not the importer (this affects freight forwarders, fast parcel operators and customs agents) although some specialised customs agents for the art and thoroughbred racehorses and breeding sectors are allowed to use TA authorisations on behalf of their clients if they meet certain conditions. Around half of respondents outlined areas where the use of TA with prior authorisation could be improved or extended.

Some respondents, particularly those with more customs experience, noted the benefits of using prior authorisation. They highlighted that having a prior authorisation avoids the need to provide a Customs Guarantee for the goods, which provides cashflow benefits and supports international imports into the UK.

However, other respondents noted difficulty meeting certain eligibility conditions for prior authorisation, particularly having the appropriate records, and suggested making it easier to meet the criteria. Some freight forwarders and customs agents acting on behalf of the jewellery industry also noted issues with eligibility criteria as they cannot use prior authorisation to access TA.

Those that had prior authorisation noted difficulty applying for an extension due to the complexities with the renewal process and suggested increasing the amount of time traders retain their prior authorisation (which is currently up to 5 years). They also noted that prior authorisation can be restrictive for traders as the authorisation is specific to certain goods (such as commodity codes) and suggested that prior authorisation is granted for a group of similar goods (such as an entire tariff chapter).

While respondents made some suggestions about expanding access to prior authorisation, respondents predominantly noted difficulty with the process of applying for authorisation. For example, respondents noted that the application process – for the initial authorisation or an extension – was time-consuming and administratively burdensome. Respondents highlighted difficulty due to the amount of time it took to receive confirmation that the authorisation was granted and requested quicker approval times.

Finally, respondents raised that improving and simplifying guidance would be key to make it easier for traders to access TA. Some respondents also suggested an online platform could help traders to manage and keep track of their authorisations.

3.2. Authorisation by Declaration

Authorisation by Declaration (AbD) is used by most traders importing goods under TA. Traders access TA through AbD by submitting their declaration at the border, without needing to obtain authorisation from HMRC beforehand. However, a refundable financial security, equivalent to the duty that would otherwise be payable (a Customs Guarantee), is required (unless an oral or by conduct declaration is used). AbD can be helpful for traders who unexpectedly need to use TA, or only wish to do so occasionally.

Of those who use AbD, around half of respondents were satisfied with the process. However, the other half outlined where they had experienced issues and how this could be improved. For example, respondents raised concerns that the mandatory requirement to provide a Customs Guarantee caused issues for cashflow, particularly for smaller businesses. Respondents suggested removing the Customs Guarantee requirement for AbD, reducing the Guarantee amount to be equivalent to the amount of customs duty (rather than also import VAT), or allowing traders to provide a letter of guarantee from a creditor.

Respondents noted issues with the AbD process, including reclaiming a guarantee once the goods have been re-exported and suggested making refunds quicker by using an automated system. Others noted difficulty, administrative burden and potential costs if they needed to amend an existing customs declaration due to an initial error.

All of those who provided a response in regard to AbD noted challenges with the guidance available for traders’ seeking information on AbD. It was noted that when using the HMRC Help Desk, traders are not always able to speak to someone with the right level of knowledge about TA or AbD to help with the issue.

3.3. Oral and by Conduct

Oral declarations can be made by speaking to a Customs official on arrival and presenting the relevant forms to use TA. A ‘by Conduct’ declaration is simply moving the goods through a customs channel in the port or airport (such as using the green ‘nothing to declare’ lane). However, traders can only use an oral or by conduct declaration for certain eligible goods.

Most respondents noted that they had not previously used oral or by conduct declarations for TA. Those who had previously used oral or by conduct declarations imported a variety of goods including yachts, aircrafts, vehicles, and containers.

Respondents suggested allowing more goods to be eligible for oral or by conduct declaration. This was specifically raised for goods such as spare parts which are often imported alongside goods such as boats or vessels which are already eligible for oral or by conduct declaration.

Respondents, particularly those who import private vessels, proposed that greater documentation when importing goods through oral or by conduct declaration could improve TA procedures as a paper trail of the importation history is important when importing to EU member states that have different customs and TA rules.

It was also noted that, where an approval process is needed for a temporary import, the process should be simplified, specifically the form which is used to report the temporary importation of non-UK vehicles for personal use (form C110) which some respondents noted can be time-consuming.

It was also suggested that the list of goods eligible for oral and by conduct declaration should be clearer on the GOV.UK website.

4. Costs and benefits of using TA

4.1. Benefits of TA

Respondents noted the vital role TA often plays for their business by making it easier to import goods on a temporary basis.

They cited the financial advantage of using TA as it improved cashflow due to the suspension or removal of duties.

Respondents from a range of industries noted that TA allowed for sector-specific advantages for them and how they trade, specifically a beneficial role in promoting international trade, exhibitions and other temporary imports, enhancing the UK and in turn their businesses as a destination for global enterprise.

Respondents also noted that TA allowed for traders to use streamlined customs processes which reduces administrative burden, contributing to smoother business operations and increased competitiveness.

4.2. Barriers to TA

Most respondents cited the costs associated with staff time, agents’ fees and the cost of a Customs Guarantee as the biggest costs to TA.

A number of respondents noted that they needed to hire specialist customs agents in order to manage the TA process. Respondents further noted that while these services enhance efficiency, they are costly for businesses.

Similarly, around half of respondents noted the cost of staff time and administrative resource involved in applying for and using TA such as completing applications, record-keeping, monitoring time limits, ensuring compliance and undergoing audits and reviews. Respondents also noted costs of staff training due to the specialist nature of TA.

System changes were also noted as a cost of TA. Respondents noted that the transition from the UK’s previous customs system (CHIEF) to the current system (CDS) introduced transitional costs including software migration fees, training, and additional time to adapt to alternative service providers.

Some respondents noted that they did not use TA because they did not know the requirements. For example, because the goods were intended to stay in the UK for longer than the time limit allowed or because of the use the good would be put to. These issues are explored in more detail in sections 3.2 and 3.3.

Respondents reiterated previous comments around administrative complexity and uncertainty of rules and unclear guidance.

5. Finding out about and understanding TA

5.1. Understanding TA

Respondents suggested a number of ways to enhance traders’ understanding of TA such as running seminars and workshops specifically on TA or sharing online resources with traders to improve their knowledge of TA.

Areas of uncertainty for traders were also made apparent when reviewing the responses, as some respondents suggested improvements which already exist. This signals specific areas where guidance can be improved.

5.2. Advice

When traders needed additional advice, the majority of respondents sought it from HMRC, others used intermediaries such as customs agents for advice, and a few sought insights from online resources such as GOV.UK.

Around half expressed satisfaction with the advice they received. Others indicated challenges such as the guidance being too technical, unclear or that HMRC advice was received too late.

Most respondents sought advice on the operations aspects of TA, others were on regulatory or technical elements as well as processing tools like CDS.

5.3. Guidance

The majority of respondents found the GOV.UK guidance complex and lacking clarity. Respondents noted that technical jargon was a barrier and outlined the difficulty of navigating the various GOV.UK webpages. Respondents suggested centralising the guidance to a single GOV.UK TA webpage. Respondents also suggested that the guidance would be improved if it was tailored to specific sectors.

Respondents also noted that improvements to the guidance, focusing on clarity and removing Customs jargon would help to improve understanding. Similarly, respondents also suggested more easily accessible and faster HMRC engagement and communication to help with any queries. A number of respondents also suggested that this would improve understanding further if the communications were tailored to specific industry requirements. Respondents also reinforced the importance of collaboration between traders and intermediaries like freight forwarders or customs agents.

6. Suggestions for improving TA

6.1. Process

The majority of respondents suggested increasing the flexibility of TA rules and simplifying these by lengthening time limits or streamlining application processes. Respondents also called for more industry specific solutions to make TA more accessible by having bespoke provisions.

Around half of respondents suggested reducing financial costs associated with TA. Others also suggested the introduction of a digital platform for traders to view their TA status.

Respondents also highlighted the need to raise awareness amongst traders on TA Customs procedures.

6.2. Experience using TA outside the UK

The majority of respondents noted the differences in the TA requirement between the UK and EU member states.

Overall, however, respondents indicated very little experience with using TA outside the UK.

6.3. Other comments

Respondents called for simplification to current processes and systems. A few respondents suggested changes to the Customs declarations process including reducing the number of data sets required on import and export declarations.

Respondents also called for sector specific reforms. These included a suggestion from the art sector for zero-rated import VAT for works of art and the pleasure craft sector suggested to allow UK owners of vessels located in the EU (on which VAT has been paid in the EU) to import into the UK with relief from UK VAT.

A tax incentives or exemptions for temporary imports related to green energy initiatives was proposed as an additional easement for TA users.

7. Next steps

The CfE provided an overview of traders’ experiences using TA, providing a more comprehensive picture of where traders experience difficulty with the procedure and identifying new areas where improvements could be made. In response to the evidence provided, HMT and HMRC will now consider options to improve the guidance and information available to users of TA to help improve the level of knowledge traders have of TA. We will take forward these suggestions and work with stakeholders to make improvements to the guidance.

The responses also confirmed that there is likely to be scope in 3 key areas for potential policy changes:

1. expanding the eligibility criteria to allow more traders to use TA
2. widening the scope of the conditions of use to increase the different occasions that traders can use TA
3. extending and simplifying timing requirements to allow for traders to bring goods in under TA for longer

The next phase of this work will involve exploring options to simplify and support the temporary movement of goods into the UK and engaging further with stakeholders to test options.

Some of the potential improvement we will explore include:

• options to expand access to TA with a view to better facilitating trade, including ensuring rules on eligibility criteria are fit for purpose and exploring options to expand the list of goods eligible under TA for exhibition with a view or possible sale. We will also explore options to extend eligibility criteria to allow importers based in the UK to be eligible for a wider range of TA uses

• options to make timing requirements more facilitative, through either, where possible, standardising time limits or reviewing these sector-by-sector to allow traders to bring certain goods in under TA for longer. We will also consider where additional flexibility can be added to better meet traders needs by, for example, allowing more traders, to apply for longer time limits on a case-by-case basis

We believe there is room to make TA more accessible and facilitative, and therefore more beneficial to people, businesses, and sectors in the UK. We intend to test changes to ensure they meet businesses’ needs, while providing adequate protection for domestic markets and mitigating risks to the Exchequer.

In the New Year, HMRC and HMT will therefore consult further with industry to better establish how specific policy changes could deliver improvements to support traders importing goods temporarily into GB and facilitate wider economic activity.

Some of the issues raised in the CfE are already being addressed through other ongoing initiatives. For example, the Modernising Authorisations project to simplify and digitise the way in which traders access customs facilitations will help address the comments made about applying for authorisations and the recent announcement to simplify customs declarations by removing up to a quarter of data elements supports similar suggestions made through this process. There are also wider programmes of work on AbD and Customs Guarantees underway that will pick up stakeholder concerns in these areas.

Annex A: list of stakeholders consulted

• Aggreko
• ALS Customs Services
• Annely Judda Fine Art
• Anthony James and Son Ltd
• BBA Shipping and Transport Ltd
• Beare Violins Ltd
• Bonhams
• British Antiques Dealers Association
• British Horseracing Authority
• British Marine
• British Universities Finance Directors Group
• Charles Ede Ltd
• Connaught Brown
• Corvi Mora
• Customs Network Ltd
• Customs Practitioner Group
• DHL
• Equiom
• Express Engineering
• PKF Francis Clark LLP
• Frieze
• HMRC
• Ingles and Hayday Ltd
• Jaguar Land Rover
• Johnny Van Heaften Ltd
• Juddmonte
• KPMG
• Kuehne + Nagel
• LAPADA – The Association of Art and Antique Dealers
• Loomis
• Malca-Amit
• Momart Ltd
• Moto Freight
• Mtec Fine Art
• Offshore Energies UK
• Omer Tiroche Gallery
• Ossad Art Management
• Peden Bloodstock
• Piano Nobile
• Rolls Royce
• Royal Mail
• Royal Yachting Association
• Simon Dickinson Ltd
• Sladmore Gallery
• Sotheby’s
• Stuart Lochhead Sculpture
• The British Art Market Federation
• The Institute of Export and International Trade
• The National Gallery
• The Society of London Art Dealers
• Thomas Dane Gallery
• Thoroughbred Breeders Association
• University of Warwick
• UNW

Annex B: nature of responders

Sector	Responses
Art / Antiques	23
Logistics	12
Consultancy	5
Horseracing and breeding	4
Energy Supplier	2
Motor Manufacturer	2
Universities / Research	2
Marine and Yachting	2
Engineering	1
HMG	1

Type of business

The majority of respondents were businesses, the remainder were associations and charities. The majority were small, medium and micro businesses. The large businesses were mainly from the logistics sector. A smaller proportion of respondents represented trade bodies, charities and associations.

The trade bodies varied in size, representing between 250 to 7600 members. Businesses including art dealers, exhibitors and, antiques dealers represented 48% of responses. Intermediaries were used by 49% of respondents providing them with various services – including import and export entry declarations – at varying cost.

Throughout the document, references to a certain proportion of respondents are calculated by the number of respondents who answered that particularly question rather the total number of respondents.

Annex C: Summary of Response sections and Call for Evidence questions

Section 2 questions: Eligibility and restrictions

Section	Question
2.1. Eligibility Criteria	Question 8: Have you considered using TA but were unable to as you did not meet the eligibility criteria for the procedure? If so, please describe your experience and include any suggestions on how you think the eligibility criteria can be expanded/improved and the benefits this would have.
2.2. Time limits	Question 9: Have you found the time limit for re-exportation of goods using TA too restrictive? If so, please provide details including the impact on you/your business.
2.3. Types of Goods and Specific Use	Question 10: Have you considered importing goods to TA but been unable to do so as the goods did not meet the conditions for specific use? If so, please provide more detail including the impact on you/your business.

Section 3 questions: Accessing TA

Section	Question
3.1. Prior Authorisation	Question 11: Have you accessed TA using a prior authorisation in the UK? If so, please describe your experience of using TA in this way, including any challenges you faced.
3.2. Authorisation by Declaration	Question 12: Have you used authorisation by declaration to declare goods to TA in the UK? If so, please describe your experience including any challenges you faced.
3.3. Oral and by Conduct	Question 13: Have you used an oral or conduct declaration to declare goods to TA in the UK? If so, please answer the following questions: Which types of goods have you declared this way? Please describe your experience including any challenges you faced.

Section 4 questions: Cost and benefits of using TA

Section	Question
4.1. Benefits of TA	Question 14: From your experience, what are the benefits of using TA for you/your business?
4.2. Barriers to TA	Question 15: What are the one-off and ongoing costs that you have incurred using TA (such as consultancy/agents fees, staff time, completing declarations)? Please provide details.
4.2. Barriers to TA	Question 16: Have you considered using TA to temporarily move your goods but subsequently decided against this option? If so, please explain what happened and why.
4.2. Barriers to TA	Question 17: Are there any other barriers preventing you from using TA or expanding your use of TA? If yes, please provide specific details including the impact on you/your business.

Section 5 questions: Finding out about and understanding TA

Section	Question
5.1. Understanding TA	Question 18: How can awareness and understanding of Temporary Admission be increased amongst businesses, business representative bodies/trade associations and individuals?
5.2. Advice	Question 19: Have you ever sought guidance and/or advice on Temporary Admission? Which aspects of Temporary Admission did you seek advice/guidance? Where did you get this guidance from? How well did the guidance meet your needs?
5.3. Guidance	Question 20: Have you ever experienced difficulty in understanding HMRC’s guidance and/or communication about Temporary Admission? If so, how could HMRC improve its current Temporary Admission guidance and communications? Please provide specific details.

Section 6 questions: Suggestions for improving TA

Section	Question
6.1. Process	Question 21: What measures, process changes, and additional easements do you think could be introduced to (a) increase the take up of Temporary Admission and (b) reduce the financial costs associated with using Temporary Admission? Please consider both short-term and long-term solutions
6.2. Experiences using TA outside the UK	Question 22: Have you used TA (or any similar procedure used to temporarily move goods into another country or customs territory) and if so, do you think the UK could adopt or learn from these experiences? If so please answer the following questions below. Please describe your experiences when compared to the UK’s TA procedure? What was the intended use of the goods? Where were the goods imported to?
6.3. Other comments	Question 23: Are there any further suggestions that you have for how the UK customs system could be reformed?

Annex D: glossary of terms

Term	Meaning
ATA Carnet	An ATA Carnet is an international customs document that permits duty-free and tax-free temporary import of goods for up to one year and serves as a guarantee to customs duties and taxes The term ‘ATA’ is a combination of the initial letters of the French words ‘Admission Temporaire’ and the English words ‘Temporary Admission’.
Authorisation by Declaration (AbD)	Where a trader does not have prior authorisation, they can access Temporary Admission through AbD, when their electronic declaration is submitted at the border. However, a refundable financial security equivalent to the duty that would otherwise be payable is usually required. AbD can be helpful for traders who unexpectedly need to use Temporary Admission, or only wish to do so occasionally.
C108 Form	The C108 form is a supplementary Customs document used to support an oral declaration at the border.
Customs Special Procedure	Customs Special Procedures allow you to store, temporarily use, process, or repair your goods with payment of import duties suspended. Duties become payable if you release the goods to the UK market but are relieved if you re-export them. These procedures support various kinds of economic activity to take place in the UK using imported goods.
Customs Declaration	An electronic form required to import and export goods, containing information specified by HMRC.
Customs Duties	Duties laid down in the Customs tariff to which goods are liable on entering or leaving the Customs territory.
Customs Territory	A geographic territory with uniform customs regulations.
Declarant	Any person who makes a declaration for goods, or in whose name such a declaration is made.
Declaration by Conduct	Also referred to a declaration by any other act, this is the act of walking or driving through a green (such as nothing to declare) channel at a port/airport.
Duty Suspension	Duty suspension is a temporary reduction or elimination of the import duties paid on certain products.
Export	The act of taking out or causing to be taken out any goods from the Customs territory.
Freight Forwarder	A freight forwarder, forwarder, or forwarding agent, is a person or company that organises shipments for individuals or corporations to get goods from the manufacturer or producer to a market, customer or final point of distribution.
Guarantee	A customs guarantee is an agreement (usually from a bank or insurer) to pay HMRC if the trader does not pay debts arising from customs duty, import VAT and excise.
Haulier	A business or a person involved in a business that transports goods by road.
HMRC	HM Revenue and Customs (HMRC) is the tax authority of the UK government
HMT	HM Treasury (HMT) is the government’s economic and finance ministry.
Import	The act of bringing or causing any goods to be brought into a Customs territory.
Intermediary	Customs intermediaries are businesses that help traders to move goods across borders. They offer a range of different services including providing/arranging transportation of goods, completing customs declarations and paying tariffs/import duties.
Istanbul Convention	The Istanbul Convention on Temporary Admission provides the minimum facilitations to international provisions governing the Temporary Admission procedure in signatory countries.
London Chamber of Commerce and Industry (LCCI)	The LCCI is the national guaranteeing organisation for ATA Carnets in the UK and is responsible for all ATA Carnets issued from the UK as well as guaranteeing in-bound Carnets.
Oral Declaration	Speaking to a Customs Officer at the border and presenting a supplementary C108 form.
Prior Authorisation	Prior authorisation refers to the process in which traders who frequently import goods under Temporary Admission in the UK obtain permission from HMRC before importing the goods. This authorisation allows them to utilise Temporary Admission without needing to provide a financial security for import duties in most cases.
Re-export	Exportation from a Customs territory of goods previously imported into that territory.
Relief from Import Duties and Taxes	Clearance of goods for home use free of import duties and taxes, irrespective of their normal tariff classification or normal liability, provided that they are imported in specified circumstances and for specified purposes.
Temporary Admission (TA)	Temporary Admission is a customs procedure that allows goods to be temporarily brought into the UK with relief from import duty.
Trade Facilitation	The simplification and harmonisation of international trade procedures.