This article provides an overview of requirements for importing or exporting goods from the UK on a temporary basis. For example, for goods being temporarily exported for display at trade fairs, or to move professional equipment.

Following the UK’s departure from the European Union you will require documentation to do this in EU countries as well as around the world. There are different ways to do this depending on where you are travelling and how often you want to move the goods. 

1. ATA Carnet

An ATA Carnet is an internationally recognised passport for goods that enables you to move goods in and out of countries, on a temporary basis, without paying duties.

The Carnet includes the name and address of the holder, as well as a list of the goods and the purpose that they will be moved for. You must show the carnet to customs each time you import or export your goods or pass through a country.

The key condition for using an ATA Carnet is that the goods that you are seeking to export remain unchanged.  Any items which will be sold, processed, repaired, or consumed following export cannot be covered by a carnet.

ATA carnets can be used for:

- All professional equipment;

- Trade fairs and exhibitions;

- Commercial samples & trials;

- Educational or cultural items.

Find out what goods ATA Carnet will cover: www.gov.uk/guidance/find-out-which-goods-an-ata-carnet-will-cover

You can use an ATA Carnet in over 80 countries – including across the EU. Countries outside the EU may have different rules about what goods you can bring in with an ATA Carnet and so you should check with the issuer in the country you’re exporting to.

ATA Carnet list of countries: https://www.ata-carnet.uk/countries/ 

You can apply for an ATA Carnet online or by post. If you’re using a freight forwarder, they’ll usually fill this in for you. It usually costs £325.96 and you’ll need to pay a security deposit. ATA Carnets are usually valid for 1 year and can be used multiple times within this period.

Further information:

Call the HMRC imports and exports helpline when you’re planning your journey.

Telephone: 0300 322 9434

Outside the UK: +44 29 2050 1261

Get help with ATA Carnets:

Contact the ATA Carnet Unit if you have a question:

[email protected]

Telephone: 0300 322 7064

2. Duplicate List

You can use a Duplicate List to temporarily export goods if the country you’re exporting to does not recognise the ATA Carnet, or if you do not want to pay for an ATA Carnet.

As with an ATA Carnet, you do not have to pay customs duty or tax. There’s no fee, but it’s more complicated than exporting something with an ATA Carnet. Before you export the goods, prepare a list on company stationery. Include:

- a description of the goods

- how many there are

- serial numbers, if the goods have them

- value of the goods

At customs, you’ll need to provide 2 copies of the list and a completed form C&E 1246 

If you do not get an ATA Carnet or Duplicate List you will need to declare your goods and pay duties every time your goods go through customs. You’ll also need to follow the full customs rules and processes for exports and imports.

Guidance: https://www.gov.uk/taking-goods-out-uk-temporarily/duplicate-list 

3. Temporary Admissions procedures in the UK

Businesses established in the UK can also apply to import goods temporarily to the UK, with an authorisation for Temporary Admissions. In order to apply for Temporary Admissions, you must be financially solvent, have a good history of compliance with customs requirements and keep appropriate records. You cannot apply if you’re a freight forwarder, fast parcel operator or customs agent.

Goods covered by temporary admissions: www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission

There are various types of authorisation you can get to use Temporary Admission.

Guidance:  www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu

Having a Temporary Admission authorisation will allow you to keep your imported goods in the UK for up to 2 years before being re-exported. Some good may have a different time limit before they must be re-exported.

Guidance: www.gov.uk/guidance/import-goods-to-the-uk-or-eu-temporarily 

If you want to move your goods to another Temporary Admission authorisation holder, this can be done by 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. You can also transfer your rights and obligations to another person who does not have to hold a Temporary Admission authorisation.

Non eligible goods

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.

See: /www.gov.uk/guidance/check-if-you-can-pay-a-reduced-rate-of-customs-duty