The article in ATG No 2623 concerning Temporary Admissions.
I thought I would just bring some further points to attention as we have had a few enquiries believing that imports are going to change or get easier.
Anyone who is importing goods with a direct view to sale - and not an exhibition or a preview of an item - must import their commercial goods in the usual way for free circulation and TA would not apply.
If the item has been sold, then an import declaration and the appropriate VAT must be paid following the terms of the TA.
Any business which is not a UK resident and is making sales directly needs also to be registered for VAT with HMRC under goods that are in the UK at the point of sale rules (see gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk).
If the goods are entering into the UK for repair these goods must be imported via the customs procedure - inward processing and not TA (see gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods).
It is also worth noting if the items are going to be exhibited and returned to the original country once displayed then an ATA Carnet is probably the correct use of customs procedures (see gov.uk/guidance/apply-for-an-ata-carnet).
Extra changes
More changes are due this year, such as all exports to be completed via CDS and safety and security declarations.
The government’s final Border Target Operating Model sets this out (see gov.uk/government/publications/the-border-target-operating-model-august-2023).
My firm, HAIRSINES, is helping many dealers regularly import and export with the EU and has some really robust procedures in place to help create a smooth crossing at borders with the EU.
Should any of your readers want to make contact with us to assist them in their buying or selling with the EU following Brexit they can email us at customs@hairsines.com
Kevin Hairsine
HAIRSINES (customs clearance and support for the antiques and art trade)
Bedfordshire
