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Includes spare parts, accessories and equipment where they are temporarily imported to be exported separately or as part of pallets.

• includes spare parts, accessories and equipment where they are temporarily imported to be re鈥恊xported separately or as part of a container
• the container has been durably marked in an appropriate and clearly visible place with all of the following information:
  • the identification of the container鈥檚 owner or operator 鈥� this may be shown by either its full name or by an established identification system (not including symbols such as emblems or flags)鈥�聽
  • the container鈥檚 identification marks and numbers, given by the owner or operator鈥�鈥�聽
  • the tare weight of the container (including all of its permanently fixed equipment)
• the containers are used in maritime activities, or for any other container using an ISO standard prefix consisting of four capital letters ending in 鈥楿鈥� 鈥� the identification of the owner or principal operator and the container鈥檚 serial number and check digit shall adhere to the International Standard ISO 6346 and its annexes
• Containers must be monitored by a person established in the United Kingdom or by a person established outside the United Kingdom who is represented in the United Kingdom 鈥� that person must, upon request, provide HMRC with detailed information concerning the movements of each container including the dates and places of its entry and discharge

• includes spare parts, accessories and equipment for means of transport鈥�聽
• road, rail, air, sea and inland waterways transport must be registered outside Great Britain and the Isle of Man in the name of a person established outside Great Britain and the Isle of Man, or where they are not registered, they are owned by a person established outside Great Britain and the Isle of Man鈥�(unless specified otherwise)
• where the means of transport is used privately by a third person established outside Great Britain and the Isle of Man, full relief from import duty is to be given provided that that person is duly authorised, in writing, by the person authorised to declare the goods for a temporary admission procedure

Rail transport

Must be put at the disposal of a person established in the United Kingdom under an agreement whereby each person may use the rolling stock of the other within the framework of that agreement.

Privately used means of sea and inland waterways transport

Road transport registered in the United Kingdom where a trailer is coupled to the means of transport

Means of transport used in connection with an emergency situation

Means of transport used by a professional hire firm for the purpose of export

Commercially used means of transport (excluding rail)

Privately used road transport by students

HMRC may request evidence of educational status and a completed C110.

Privately used road transport by persons on assignments

• private use of the means of transport is allowed for journeys between the place of work and the place of residence of the employee, or with the purpose of performing a professional task of the employee as stipulated in the contract of employment
• the individual must be employed by the owner, hirer or lessee of the means of transport who is established outside Great Britain and the Isle of Man
• HMRC may request a copy of the contract of employment and a completed C110

Other privately used road transport (including saddle and draught animals and the vehicles drawn by them)

Privately used air transport

Professional hire services

Transport returned to a UK or Isle of Man hire service

Transport re-hired to a person outside the UK or Isle of Man or a UK resident

Privately used road transport hired by a UK or Isle of Man resident under a written contract that has concluded

Privately used road transport by individuals with a Ukraine Permission Extension visa

• as part of the application process, HMRC may request a copy of the visa and a completed C110 to confirm eligibility for TA
• further information is available at bringing a Ukrainian vehicle into the UK tax and registration

Individual uses the means of transport privately and occasionally at the request of the registration holder

The registration holder must be in the United Kingdom at the time.

Individual has hired the means of transport under a written contract and uses it privately

The means of transport must be used for one of the following purposes:鈥�鈥�聽

• to return to their place of residence in the United Kingdom鈥�聽
• to leave the United Kingdom, or to leave Great Britain for a destination in Northern Ireland

Individual has hired a means of road transport under a written contract concluded with a professional car hire service and uses it privately

Means of transport registered under a temporary series in the United Kingdom

The means of transport must be imported temporarily with a view to export in the name of one of the following persons:鈥�鈥�聽

• a person established outside Great Britain and the Isle of Man鈥�鈥�鈥�聽
• an individual who has his or her habitual residence inside the United Kingdom where that person is preparing to transfer normal residence to a place outside Great Britain and the Isle of Man

The goods are personal effects and must be reasonably required for the journey or must be intended to be used for sports purposes. Examples of personal effects include:

• 肠濒辞迟丑颈苍驳听
• toilet articles聽
• personal jewellery聽
• still and motion picture cameras together with a reasonable quantity of film and accessories聽
• portable slide or film projectors and accessories together with a reasonable quantity of slides or films聽
• video cameras and portable video recorders with a reasonable quantity of tapes聽
• portable musical instruments聽
• portable gramophones with records
• portable sound recorders and reproducers (including dictating machines) with tapes聽
• portable radio receivers聽
• portable television sets聽
• portable 迟测辫别飞谤颈迟别谤蝉听
• portable calculators聽
• portable personal computers聽
• 产颈苍辞肠耻濒补谤蝉听
• 辫别谤补尘产耻濒补迟辞谤蝉听
• 飞丑别别濒肠丑补颈谤蝉听听
• sports equipment such as:聽
• tents and other camping equipment聽
• fishing equipment聽
• climbing equipment聽
• diving equipment聽
• firearms for sporting and or hunting purposes and associated ammunition of an individual
• non-motorised bicycles聽
• canoes or kayaks less than 5.5 meters long聽
• 蝉办颈蝉听
• tennis 谤补肠办别迟蝉听
• 蝉耻谤蹿产辞补谤诲蝉听
• windsurfing equipment聽
• hang-gliders and delta wings聽
• golfing equipment聽
• portable dialysis and similar medical apparatus and the disposable items imported for use with them
• pets belonging to travellers聽
• other articles clearly of a personal nature

Examples of sporting goods include:

• track and field equipment, such as:聽
  • 丑耻谤诲濒别蝉听
  • 箩补惫别濒颈苍蝉听
  • 诲颈蝉肠耻蝉别蝉听
  • 辫辞濒别蝉听
  • 蝉丑辞迟蝉听
  • 丑补尘尘别谤蝉听
• ball game equipment, such as:聽
  • balls of any kind聽
  • 谤补肠办别迟蝉听
  • 尘补濒濒别迟蝉听
  • 肠濒耻产蝉听
  • sticks and the like聽
  • nets of any kind聽
  • goal posts
• winter sports equipment, such as:聽
  • skis and sticks聽
  • 蝉办补迟别蝉听
  • 产辞产蝉濒别颈驳丑蝉听
  • curling equipment
• 蝉辫辞谤迟蝉飞别补谤听
• 蝉丑辞别蝉听
• 驳濒辞惫别蝉听
• headgear of any kind
• water sports equipment, such as:聽
  • canoes and kayaks聽
  • sail and row boats聽
  • 蝉补颈濒蝉听
  • oars and paddles聽
  • surf boards and sails
• motor vehicles and craft, such as:聽
  • 肠补谤蝉听
  • motor bicycles聽
  • motorboats
• equipment for miscellaneous events, such as:聽
  • firearms for sporting and or hunting purposes and associated ammunition of an individual聽
  • non-motorised bicycles聽
  • archer鈥檚 bows and arrows聽
  • fencing equipment聽
  • gymnastics equipment聽
  • compasses
  • wrestling mats and tatamis聽
  • weight-lifting equipment聽
  • riding equipment聽
  • 蝉耻濒办颈别蝉听
  • 丑补苍驳-驳濒颈诲别谤蝉听
  • delta wings聽
  • windsurfing equipment聽
  • climbing equipment
• auxiliary equipment, such as:聽
  • measuring and score display equipment聽
  • blood and urine test apparatus聽

More information can be found at how to declare personal goods you bring into or take out of the UK and bringing pets to Great Britain.

Materials must either be:鈥�鈥�聽

• used on a vessel engaged in international maritime traffic鈥�鈥�鈥�聽
• unloaded from such a vessel and temporarily used ashore by the crew鈥�聽
• used by the crew of such a vessel in cultural or social establishments managed by non鈥恜rofit making organisations or in places of worship where services for seafarers are regularly held

Goods must be used in connection with measures taken to counter the effects of disasters or similar situations affecting the United Kingdom.

Equipment must be dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it鈥檚 intended for diagnostic or therapeutic purposes.

Must be owned by a person established outside Great Britain and the Isle of Man.

• must be owned by a person established outside Great Britain and the Isle of Man聽
• veterinary procedures and treatments are allowable under TA. HMRC may request medical evidence and importers must ensure they comply with welfare regulations

Goods intended to be used in frontier zones must be:鈥�鈥�聽

• equipment owned and used by persons established in a frontier zone of a third country adjacent to the frontier zone in the United Kingdom where the goods are to be used鈥�鈥�聽
• goods used for projects for the building, repair or maintenance of infrastructure in such a frontier zone in the United Kingdom under the responsibility of public authorities

Full relief from import duty is to be given in respect of the following goods:鈥�鈥�鈥�聽

• media carrying sound, image or data supplied free of charge and used for the purposes of demonstration prior to commercialisation, producing soundtrack, dubbing or reproduction鈥�聽
• material used exclusively for publicity purposes, which includes means of transport specially equipped for those purposes

Professional equipment must be:鈥�鈥�聽

• owned by a person established outside Great Britain and the Isle of Man鈥�聽
• imported either by a person established outside Great Britain and the Isle of Man, or by an employee of the owner established in the United Kingdom or the Isle of Man
• used by the importer or under supervision of the importer, except in cases of audio-visual co鈥恜roductions

Temporary Admission is not suitable for professional equipment which is used for:

• the industrial manufacture of goods鈥�鈥�聽
• the industrial packaging of goods鈥�鈥�鈥�聽
• the exploitation of natural resources鈥�鈥�(does not apply in relation to goods that are hand tools)鈥�聽
• the construction, repair or maintenance of buildings鈥�鈥�(does not apply in relation to goods that are hand tools)聽
• earth moving and like projects (does not apply in relation to goods that are hand tools)

Examples of professional equipment include:

• press equipment聽
• personal computers聽
• typewriters
• cameras (film and electronic)聽
• sound or image transmitting, recording or reproducing apparatus, such as:聽
  • tape and video recorders聽
  • video Reproducers聽
  • 尘颈肠谤辞辫丑辞苍别蝉听
  • mixing Consoles聽
  • loudspeakers
• sound or image recording media聽
• testing and measuring instruments and apparatus聽
• 辞蝉肠颈濒濒辞驳谤补辫丑蝉听
• tape and video recorder test systems聽
• toolboxes and bags聽
• video generators
• lighting equipment, such as:聽
  • 蝉辫辞迟濒颈驳丑迟蝉听
  • 肠辞苍惫别谤迟别谤蝉听
  • tripods
• operational accessories, such as:聽
  • 肠补蝉蝉别迟迟别蝉听
  • exposure meters
  • 濒别苍蝉别蝉听
  • 迟谤颈辫辞诲蝉听
  • 补肠肠耻尘耻濒补迟辞谤蝉听
  • battery belts聽
  • battery chargers聽
  • monitors
• sound broadcasting equipment, such as:聽
  • telecommunication equipment聽
  • broadcast transmitter receivers聽
  • 迟谤补苍蝉尘颈迟迟别谤蝉听
  • terminals connectable to network or cable聽
  • satellite links
• audio frequency production equipment, such as:聽
  • sound pick up聽
  • recording or reproducing apparatus聽
  • testing and measuring instruments and apparatus (as listed above)
• sound recording media
• television broadcasting equipment, such as:聽
  • television cameras聽
  • testing and measuring instruments and apparatus (as listed above)聽
  • transmission and re-transmission apparatus聽
  • communication apparatus
• lighting equipment (as listed above)聽
• editing equipment
• Operational Accessories, such as:聽
  • 肠濒辞肠办蝉听
  • stop watches聽
  • 肠辞尘辫补蝉蝉别蝉听
  • lenses (as listed above)聽
  • tripods (as listed above)聽
  • battery chargers聽
  • cassettes (as listed above)聽
  • generating sets聽
  • 迟谤补苍蝉蹿辞谤尘别谤蝉听
  • batteries and 补肠肠耻尘耻濒补迟辞谤蝉听
  • heating, air conditioning and ventilating apparatus
• sound or image recording media聽
• musical Instruments聽
• 肠辞蝉迟耻尘别蝉听
• scenery and other stage properties聽
• 辫别诲别蝉迟补濒蝉听
• make-up material聽
• hairdryers
• vehicles for specific purposes, such as:聽
  • television accessories vehicles聽
  • video tape recording vehicles
  • sound recording and reproducing vehicles聽
  • slow motion vehicles聽
  • light vehicles
• cinematographic equipment, such as:聽
  • cameras (film and electronic)聽
  • testing and measuring instruments and apparatus (as listed above)聽
  • camera 鈥渄ollies鈥� and booms聽
  • lighting equipment (as listed above)聽
  • editing equipment聽
  • sound or image recording or reproducing apparatus (as listed above)聽
  • 肠辞蝉迟耻尘别蝉听
  • scenery and other stage properties聽
  • 辫别诲别蝉迟补濒蝉听
  • make-up material聽
  • 丑补颈谤诲谤测别谤蝉听
  • vehicles for cinematographic purposes

other equipment:聽

• equipment for erection for example, testing, commissioning, checking, control, maintenance or repair of machinery, plant, MoT聽
• tools
• measuring, checking or testing equipment and instruments, such as:聽
  • for example, temperature, pressure, distance, height, surface, speed聽
  • electrical instruments (for example, voltmeters, ammeters, measuring cables, comparators, transformers, recording instruments)
• 箩颈驳蝉听
• apparatus for photographing machines and plant during or after erection聽
• apparatus for survey of ships

Equipment for various professionals

• businesspersons, consultants, productivity experts, accountants:聽
  • personal computers聽
  • 迟测辫别飞谤颈迟别谤蝉听
  • sound or image transmitting, recording or reproducing apparatus聽
  • calculating instruments and apparatus
• topographical survey or geophysical prospecting experts:聽
  • measuring instruments and apparatus聽
  • drilling equipment聽
  • transmission and communication equipment
• pollution combating experts:
  • instruments and apparatus
• medical professionals (for example, doctors, surgeons, veterinary surgeons, midwives):聽
• instruments and apparatus聽
• entertainers, theatre companies, orchestras
• all articles used for performances, such as:聽
  • musical instruments聽
  • 肠辞蝉迟耻尘别蝉听
  • scenery
• 濒别肠迟耻谤别谤蝉:听
  • equipment to illustrate lectures
• 辫丑辞迟辞驳谤补辫丑别谤蝉:听
  • cameras (all kinds)聽
  • cassettes
• exposure meters聽
• 濒别苍蝉别蝉听
• 迟谤颈辫辞诲蝉听
• 补肠肠耻尘耻濒补迟辞谤蝉听
• battery belts聽
• battery chargers聽
• monitors
• lighting equipment (as listed above)聽
  • fashion goods and accessories for 尘辞诲别濒蝉听
  • vehicles for specialised uses聽
• mobile inspection units聽
• traveling workshops聽
• traveling laboratories聽
• fairground amusements (requiring specialized knowledge or skills)

Certain kinds of professional equipment can be declared orally:

• instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant
• radio and broadcasting equipment, including a vehicle adapted for use in the production of such broadcasts made by such equipment, may be declared orally by an individual established outside the UK (prior approval by the National Temporary Admissions Section (NTAS) is required at least 5 working days before planned date of importation)
• professional equipment temporarily imported for sole use at an international event:
  • not organised for the commercial sale of the goods
  • examples include聽official sports event, an international conference or a major film production
  • may be declared orally or by conduct

Including accessories integral to the use of the portable musical instrument (for example, microphone, amplifier)

The following conditions must be fulfilled:鈥�鈥�鈥�聽

• they are owned by a person established outside Great Britain and the Isle of Man鈥�鈥�鈥�聽
• they are imported by not for profit public or private scientific, teaching or vocational training establishments and are exclusively used in teaching, vocational training or scientific research, under the responsibility of the importing establishment鈥�鈥�鈥�聽
• they are imported in reasonable numbers, having regard to the purpose of the import鈥�鈥�聽
• they are not used for purely commercial purposes鈥�鈥�聽

Examples of pedagogic and scientific equipment include:

• sound or image recorders or reproducers such as:聽
  • slide and filmstrip projectors聽
  • cinematographic projectors聽
  • back projectors and episcopes聽
  • video equipment聽
  • closed circuit television equipment聽
• sound and image media such as:聽
• 蝉濒颈诲别蝉听
• filmstrips and microfilms聽
• cinematographic films
• sound recordings (magnetic tapes, discs)聽
• 惫颈诲别辞迟补辫别蝉听
• specialised material such as:聽
• bibliographic equipment and audio visual material for libraries聽
• mobile libraries聽
• language laboratories聽
• simultaneous interpretation equipment
• other material such as:
  • wall charts聽
  • 尘辞诲别濒蝉听
  • 驳谤补辫丑蝉听
  • 尘补辫蝉听
  • 辫濒补苍蝉听
  • photographs and drawings聽
• instruments, apparatus and models designed for demonstration purposes聽
• collections of items with visual or audio pedagogic information prepared for the teaching of a subject (study kits)
• instruments, apparatus, tools and machine tools for learning a trade or craft equipment聽聽
• specially adapted or designed vehicles for use in relief operations which are imported for the training of persons involved in relief operations
• other goods imported in connection with educational, scientific or cultural activities:聽
  • costumes and scenery items sent on loan free of charge to dramatic societies or theatres聽
  • music scores sent on loan free of charge to music theatres or orchestras

Packaging imported must be:鈥�鈥�鈥�聽

• filled and intended for export, whether empty or filled鈥�聽
• empty and intended for export, when filled

The following conditions must be fulfilled:鈥�鈥�鈥�聽

• they are owned by a person established outside Great Britain and the Isle of Man鈥�聽
• they are used in manufacturing by a person established in the United Kingdom and more than 50% of the production resulting from their use is exported

Special tools and instruments must be:鈥�鈥�聽

• owned by a person established outside Great Britain and the Isle of Man鈥�聽
• made available to a person established in the United Kingdom for the manufacture of goods and more than 50% of the resulting goods are exported

Goods are eligible in any of the following situations:鈥�鈥�聽

• they are subject to tests, experiments or demonstrations聽
• they are subject to a satisfactory acceptance test provided for in a sales contract
• they are used to carry out tests, experiments or demonstrations without financial gain

Samples must be solely used for being shown or demonstrated in Great Britain or the Isle of Man, provided that the quantity of the samples is reasonable having regard to that use.

Replacement means of production must be temporarily made available to a customer by a supplier or repairer pending delivery or repair of similar goods.

Goods must either be:鈥�聽

• exhibited or used at a public event not purely organised for the commercial sale of the goods鈥�聽
• obtained at such events from goods declared for a temporary admission procedure鈥�聽
• delivered by the owner for inspection to a person in the United Kingdom who has the right to purchase them after inspection鈥�聽
• goods, other than newly manufactured goods, imported with a view to their sale by auction

Works of Art, Collectors Item鈥檚 and Antiques for sale in certain situations

Goods must either be:聽

• exhibited, with a view to possible sale
• exhibited or use at a public event not purely organised for the commercial sale of the goods
• obtained at such events from goods declared for a temporary admission procedure聽qualifying works of art, collectors鈥� items and antiques聽(listed below)

Works of Art

1. Pictures, collages and similar decorative plaques, paintings and drawings executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes. Hand decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (Classification code 9701)鈥�聽鈥�聽

2. Original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (Classification codes 9702 10 00 and 9702 90 00)

3. Original sculptures and statuary, in any material, provided that they are executed entirely by the artist. Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (Classification codes 9703 10 00 and 9703 90 00). 鈥疘n exceptional cases, HMRC may permit this limit of eight copies to be exceeded for statuary casts produced before 1 January 1989

4. Tapestries (Classification code 5805 00 00) and wall textiles 鈥�(Classification code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each

5. Individual pieces of ceramics executed entirely by the artist and signed by that artist

6. Enamels on copper, executed entirely by hand and limited to eight numbered copies, bearing the signature of the artist or the studio excluding articles of jewellery and goldsmiths鈥� and silversmiths鈥� wares

7. Photographs taken by the artist, printed by that artist or under their supervision, signed and numbered and limited to 30 copies, all sizes and mounts included

Collectors鈥� items

1. Postage or revenue stamps, postmarks, first鈥恉ay covers, pre鈥恠tamped stationery and the like, used or if unused not current and not intended to be current (Classification code 9704 00 00)

2. Collections and collectors鈥� pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (Classification code 9705)

Antiques

Goods, other than works of art or collectors鈥� items, which are more than 100 years old (Classification codes鈥� 9706 10 00 and 9706 90 00).

Goods which are:鈥�聽

• not listed in any other section of this document鈥�鈥�聽
• listed but which do not satisfy conditions for relief set out in the relevant section鈥�鈥�聽

May be eligible where those goods are imported only occasionally for a period not exceeding three months.

Where the import of the goods will have no economic effect on the United Kingdom, full relief from import duty is to be given in respect of either:鈥�鈥�聽

• goods that are not listed in any other section of this document鈥�聽
• goods that are so listed but which do not satisfy conditions for relief set out in the relevant section

Goods must be used for repair and maintenance, including overhaul, adjustments and preservation, of goods released for a temporary admission procedure.

Where those goods are intended to be moved or used in the context of military activities under cover of a NATO form 302, full relief from import duty is to be given in respect of:鈥�聽

• equipment and stores issued to a military unit to enable that unit to carry out its duties鈥�聽
• equipment issued as personal items to military personnel to enable that person to carry out their duties

Goods 鈥榤oved or used in the context of military activities鈥� are goods that are either:

• moved or used in activities arranged by or under the control of, UK military authorities or the military authorities of a country with which the UK government has concluded an agreement to carry out military activities within the UK鈥�聽
• moved or used in the context of any military activities undertaken under the North Atlantic Treaty, signed in Washington D.C. on 4 April 1949

鈥楳ilitary exercises under cover of a NATO form 302鈥� include:

• military exercises carried out by armed forces of NATO forces, whether or not that exercise is part of a NATO activity鈥�聽
• activities carried out as part of a NATO 鈥楶artnership for Peace鈥� programme