Import goods to the UK temporarily
Source: gov.uk (2025-07-15)

Use Temporary Admission to pay no duty on goods you temporarily import from outside the UK and then re-export.

Having a Temporary Admission authorisation will allow you to keep your imported goods in the UK in most cases for up to a maximum period of 24 months before being re-exported. You will not need to pay import duty or VAT on these goods.

In exceptional circumstances time limits may be extended.

You must apply for authorisation (https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu) to use Temporary Admission.

Goods with different time limits

Some goods have a different time limit before they must be re-exported, you can check the time limits in the table.

Professional hire transport

If transport is temporarily imported into the UK and has been returned to a professional hire service in the UK, you will have 6 months after the transport enters the UK to re-export.

You’ll have 6 months after the transport enters the UK and 3 weeks after the re-hiring contract ends to re-export when the transport is re-hired by the professional hire service to individuals:
- outside the UK
- living in the UK
The transport’s entry date is the same as the hiring agreement’s end date, unless you prove an actual entry date.

Road transport hired and used by someone in the UK with a completed contract from a professional car hire service must be re-exported within 3 weeks.

Moving goods

Moving your goods within the same authorisation

This can be done by noting in your records the new location of the goods.

Moving your goods to another authorisation holder

If you want to move your goods to another Temporary Admission authorisation holder, this can be done by simply making a note in your records. This note should include details of when the goods moved and the name and authorisation number of the recipient. The receiver of the goods will need to make a declaration when they get the goods for your liability to be discharged.

Transfer of rights and obligations

Under Temporary Admission, you can transfer your rights and obligations (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) to another person who does not have to hold a Temporary Admission authorisation.

Temporary Admission with partial relief

If your goods do not appear on the list of eligible goods, or the use you want to put them to is not covered, you may still be able to get a reduction in your duty payment.

You’ll pay the import VAT due at the time of import, subject to import VAT conditions, and 3% of the full customs import duty due at the time of import per month if your goods are:
- intended for re-export from the UK
- not going to be changed or altered, except for any routine maintenance that might be needed
- not consumable goods
- not solely liable to import VAT
A full authorisation is required.

Discharging your goods

To discharge your goods, you can:
- re-export your goods outside the UK
- declare the goods to inward processing (if you want to process them beyond carrying out repairs) or customs warehousing (for example, if you want to store them prior to re-export)
- release them to free circulation, but you will then need to pay the duty and import VAT that was suspended at import
- destroy the goods, but you must tell us before you do
Check if you need to apply for a license to export your goods (https://www.gov.uk/export-goods).

If your goods are of a cultural or artistic nature, or a motor vehicle over 50 years old, you may need an export licence from Arts Council England website (https://www.artscouncil.org.uk/supporting-arts-museums-and-libraries/export-licensing).