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

Apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.

Goods placed under Temporary Admission must not be altered but can be preserved to maintain their condition. They must be re-exported within a set time period (this is usually up to a maximum of 24 months depending on the goods).

Who can apply

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.

Using Temporary Admission in Great Britain (England, Scotland and Wales) will depend on if you’re established inside or outside the UK (https://www.gov.uk/guidance/check-if-youre-established-in-the-uk-or-eu-for-customs).

Using Temporary Admission in Northern Ireland will depend on if you’re established inside or outside the customs territory of the EU.

You can check if your goods require you to be established inside or outside the UK to claim relief on import duty — Check if you can get import duty relief on goods using Temporary Admission (https://www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission).

You must also:
- be financially solvent
- have a good history of compliance with customs requirements
- have (or be able to keep) appropriate records
Customs Intermediaries can be appointed for Temporary Admission in their own name if they:
- make sure the goods are put to their prescribed use — find prescribed uses in Check if you can get import duty relief on goods using Temporary Admission (https://www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission)
- arrange for the goods to be used for their prescribed use on behalf of the importer
- offer additional services beyond purely completing import and export declarations and transporting the goods to and from an event or exhibition
- are in control of the goods and will be liable to any potential Customs Duty and import VAT debt
Before you apply

Before you start the application process, you need to have the following information to hand:
- your EORI number (https://www.gov.uk/eori) ― unless importing non-commercial goods
- details of where your records are (or will be) held
- how the goods will be received ― for example, imported as freight or post
- where the goods will be declared to Temporary Admission
- confirmation of whether you’ll be using the simplified declaration procedure (https://www.gov.uk/guidance/using-simplified-declarations-for-imports)
- details of your guarantee (if applicable) ― check if you need a customs guarantee (https://www.gov.uk/guidance/import-and-export-customs-comprehensive-guarantees-ccgs)
- where your goods will be used
- how long the goods will be in the UK
How to apply

There are 6 types of authorisation you can get to use Temporary Admission:
- full authorisation
- authorisation by declaration
- an authorisation that covers Northern Ireland and the EU
- retrospective authorisation — this is a full authorisation where you request the start date to be before the date of application
- oral declaration
- crossing the border ‘by any other act’
Full authorisation

You’ll need to sign in to apply for full authorisation. If you do not already have sign in details, you can create them when you first apply.

Apply online for full authorisation (https://www.tax.service.gov.uk/digital-forms/form/application-for-temporary-admission/draft/guide).

If you cannot do this online, you can use the print and post form to apply for full authorisation (https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRSP5&template=SP5.xdp). As you cannot save your progress, you may want to get all your information together before you start.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email xxx@xxx.xx (mailto:xxx@xxx.xx) and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms (https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms).

Email HMRC to ask for the form in Welsh (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).

You should apply at least one month before you start importing as we need this time to process your application. If we need longer, we’ll contact you with a new date.

If you’re applying for authorisation in Northern Ireland and Great Britain, you need to fill the form in separately for each.

Authorisation by declaration

Authorisation by declaration is when we authorise you by accepting your import declaration at the border.

You cannot use this if:
- you’re using simplified declarations for import
- you’re using equivalence (https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods)
- you’re requesting retrospective or backdated authorisation
- the goods are subject to anti-dumping duty measures (https://www.gov.uk/government/collections/anti-dumping-duty-measures)
Authorisation that covers Northern Ireland and the EU

This authorisation gives you cover for all your activities across Northern Ireland and the EU. For example, if goods are being exhibited in Belfast, Paris and then Vienna.

To apply for this authorisation, you should email xxx@xxx.xx (mailto:xxx@xxx.xx) with your:
- name
- contact email address
- address of your Northern Ireland operation
- EORI number starting XI
We’ll reply within 5 days and provide a link to the EU Trader Portal where you can access the application form.

Retrospective authorisation

In exceptional circumstances, you can apply for authorisation after you’ve imported your goods. This is called a retrospective authorisation.

We will only authorise you if we’ve not given you a retrospective authorisation in the last 3 years.

You’ll need to include records with your application that prove that:
- the goods are eligible
- you have a business need
- you have followed the Temporary Admission procedure
You’ll also need to include a:
- letter saying why you need this type of authorisation
- list of imports you want to include in the retrospective period
The maximum period for a retrospective authorisation is 12 months before the date you apply.

If you’re asking to retrospectively renew an expired authorisation, a retrospective authorisation can be backdated to the date that the previous authorisation expired.

You’ll need to sign in to apply for retrospective authorisation. If you do not already have sign in details, you can create them when you first apply.

Apply online for full retrospective authorisation (https://www.tax.service.gov.uk/digital-forms/form/application-for-temporary-admission/draft/guide).

If you cannot do this online, you can use the print and post form to apply for full retrospective authorisation (https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRSP5&template=SP5.xdp). As you cannot save your progress, you may want to get all your information together before you start.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email xxx@xxx.xx (mailto:xxx@xxx.xx) and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms (https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms).

Email HMRC to ask for the form in Welsh (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).

Authorisation by oral declaration

When you arrive at the border, you can make an oral declaration by submitting form C108 ‘Temporary Admission inventory/document to support an oral customs declaration’.

Get all of your information together before you start. You will fill in this form online and you cannot save your progress.

Fill in form C108 (https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_C/1.0/BRC108&template=C108.xdp).

Print 2 copies of the form to present when you arrive at the border.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email xxx@xxx.xx (mailto:xxx@xxx.xx) and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms (https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms).

Email HMRC to ask for the form in Welsh (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).

For most goods, you can do this without prior approval from HMRC.

You should present 2 printed copies of the completed form to UK Border Force officers. Copy 2 will be returned to you.

Eligible goods for oral declarations include:
- pallets and their accessories
- personal effects
- portable music instruments (and portable accessories integral to their use)
- sports goods
- medical, surgical and laboratory equipment
- reusable packaging
- containers
- radio and television production and broadcasting equipment (you must get prior approval from HMRC, meaning you need to submit form C108 at least 30 days before you intend to import the goods).
Oral declarations cannot be accepted at Roll On Roll Off (RoRo) locations, for example Dover and Eurotunnel. It is advisable to check ahead with the location the goods are moving through if you want to declare them in this way.

If you’re importing reusable packaging or containers, you can make an oral declaration but you do not need to complete form C108.

Check the full list of eligible goods, uses and conditions in Check if you can get import duty relief on goods using Temporary Admission (https://www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission).

Declarations by crossing the border ‘by any other act’

When you arrive at a point of exit or entry for Great Britain, you can make a ‘declaration by conduct’ by:
- walking through a customs control point (this can be a green channel signed ‘nothing to declare’) with the goods, if you’re an individual on foot
- driving (or being driven) past a customs control point with the goods inside your vehicle, if you’re importing or exporting goods in a vehicle
- continuing your onward journey, if there are no customs control points
You do not need to fill out any forms as the act of crossing the border counts as your declaration. It can only be used for goods that have specific uses — find specific uses in Check if you can get import duty relief on goods using Temporary Admission (https://www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission).

If your information changes after you’ve applied

We may need to contact you after you apply. This could be to request additional information or to organise a site visit.

If any of your contact details change (for example, your address or telephone number) you must let us know by email or by writing to the address on the acknowledgement letter we sent you.

We may delay or refuse your application if you do not provide all the information we need to complete it.

After we’ve considered your application, we’ll send you a letter telling you if we’ve approved your application or not. If you do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

After your application is approved

If we approve your application for a full authorisation, you’ll get a letter that sets out the authorisation conditions.

Conditions include things like:
- paying Customs Duty and other charges
- keeping detailed records
How to cancel, renew or amend your authorisation

You can cancel, renew or amend your authorisation by writing to the address on your approval letter. You should also tell us if there has been a change to your business which may affect your authorisation such as:
- changing your trading name or your trading address
- if the owner of the business changes