Special procedures and reliefs for event goods
This section provides guidance on how to handle goods being moved into the UK for international events, focusing on customs special procedures and reliefs, and where the goods are not being carried with the participant.
It outlines three main categories – Temporary Admission, ATA Carnet and Import Duty Reliefs.
Scope
Goods temporarily imported for use at an event such as sports equipment, professional media broadcast equipment or medical devices.
Conditions
Goods must remain in the same condition; only maintenance, overhaul or preservation is permitted. Processing and repairs are not permitted.
Re‑export
Goods must be re‑exported when use ceases and within the authorised time limit. The upper limit is usually 24 months, however, TA authorisation holders should check their authorisation letter.
Loss or destruction
If goods are lost or require destruction and there is a full TA authorisation in place, contact the Customs Authorisations enquiries team for further support.
If a full TA authorisation is missing, contact HMRC National Temporary Admissions Seat (NTAS) for approval, as residual waste with commercial value may be dutiable.
Users are required to obtain authorisation before using TA or when submitting their declaration. It is advisable to apply at least one month prior to importing goods to ensure sufficient processing time. Read more information about applying for Temporary Admission.
Some goods may be declared by oral declaration or by conduct at eligible locations. Check in advance if the port allows oral or by conduct declarations.
ATA Carnet allows goods to be exported or imported temporarily for commercial use such as trade fairs, exhibitions, international sports events, professional equipment and so on to countries that are part of the ATA Carnet system. You can read the full list of countries that accept ATA Carnets.
Consumable goods such as food, beverages, and agricultural products, as well as items intended for sale, hire, or processing in foreign countries are excluded.
The Carnet must be presented at every instance of entry, exit, or transit, including any movements through Northern Ireland.
The major ports and airports in the UK use electronic inventory systems provided by Community Systems Providers (CSPs) to control goods entering and exiting the location. These commercial systems record the arrival and departure of goods for export and provide links to other agencies. The inventory linking systems are operated by CSPs in certain locations. Read more information on CSPs — trade and commercial contacts and port locations.
At inventory linked ports, a form C21 Customs Clearance Request may be required to clear inventory records in addition to carnet presentation.
When travelling through Port of Dover, Eurotunnel or Holyhead, ATA carnets are processed at inland border facilities. Plan your route and timing accordingly. Read the guidance on what to do when attending an inland border facility.
To obtain an ATA Carnet, you must apply through your national association, such as the Chamber of Commerce, which is authorised to issue Carnets under international customs conventions.
Before travelling, confirm the validity period, which is usually 12 months from the date of issue, although some countries may impose shorter limits. Check that the Carnet covers all the countries you plan to visit and ensure the goods are correctly listed with accurate descriptions, quantities, and values.
Present the Carnet and goods at each border crossing for endorsement to avoid delays and ensure compliance with customs requirements. To import goods into the UK, you must present the Carnet at the point of entry along with the goods for import endorsement. Use an inland border facility for Dover, Eurotunnel, or Holyhead where required. Read the guidance to find out which goods an ATA Carnet will cover when importing into the UK.
For exporting goods under the ATA Carnet, you will need to present the Carnet at the point of entry for export endorsement; reconcile counterfoils and retain copies. Read more information on how to apply for an ATA Carnet.
If goods remain in the UK or are consumed or sold, a full import declaration is normally required. Where goods are imported under TA but are later used, destroyed, given away, or otherwise not re-exported, the discharge process is set out in section on Temporary admission within this document. This includes notifying NTAS with the required evidence so that the Temporary Admission can be properly closed.
If completing a full declaration on CDS find out how you can hire a person or business to deal with customs for you. Additionally, read more in the section on Customs Import Duty Reliefs for more information on reliefs.
To claim relief, you will need to use an Additional Procedure Code (APC) on your declaration. The following reliefs are commonly used for events (subject to eligibility and documentation):
- giveaway relief (APC C32): small representative samples of goods manufactured outside the customs territory of the Union, intended for a trade fair or similar event for example, low value items for free distribution to the public; alcohol and tobacco are excluded
- decorations and awards (APC C27, C51, C52 and C53): symbolic trophies/medals to be given free of charge; excludes items with commercial intent and consumables
- Pharmaceuticals for sporting events (APC C19): medicines and apparatus for use during events; banned substances excluded; quantities must match need
- goods for Heads of State (APC C29): goods for use/consumption by, or gifts to, a reigning monarch or Head of State
- tourist information literature (APC C35): free materials that promote countries other than the UK, subject to advertising limits
- printed matter and advertising material (APC31): Printed advertising material such as catalogues, price lists, directions for use or brochures
- goods imported for trade promotion purposes (APC C32): products used or consumed at a trade fair or similar event