top of page

Can HMRC improve the Temporary Admission procedure in the UK?

Updated: Aug 15, 2023

As businesses engage in cross-border trade, navigating the Temporary Admission procedure can sometimes be a daunting task. Complexity, paperwork, and regulatory variations can slow down operations and impact business agility. The article highlights these challenges and poses an important question: Can HMRC step up to improve the process?

One avenue for enhancing the Temporary Admission procedure lies in embracing digitalization. Imagine a user-friendly online platform that simplifies application submissions, offers real-time tracking, and reduces errors through digital documentation. Such a shift could revolutionize the process, making it quicker and more streamlined for businesses.

Transparency is crucial in any trade procedure. HMRC could play a pivotal role by providing clear guidelines and accessible resources. Moreover, collaboration with stakeholders—ranging from businesses to industry associations—could offer insights into pain points and solutions that cater to real-world challenges.

Recognizing businesses with a history of compliance is a strategic move. HMRC might consider introducing expedited clearance or pre-approved status for trustworthy enterprises. This approach not only simplifies procedures for reliable players but also encourages adherence to regulations.

In conclusion, HMRC's exploration of the Temporary Admission procedure reveals opportunities for improvement. By focusing on digital transformation, transparency, collaboration, and streamlined processes, HMRC could usher in a new era of efficient international trade. As businesses adapt to a rapidly changing global landscape, a refined procedure could be a game-changer.

The UK Government launches a consultation to improve Temporary Admissions

HMRC is reviewing the rules around Temporary Admission – a procedure which allows goods to be imported into UK temporarily without payment of import duties.

Temporary Admission is used by a broad range of sectors, including the creative, cultural and sports sectors, the leisure industry, museums galleries and auction houses and a range of businesses of all sizes.

HMRC and HM Treasury are seeking insights from those that temporarily import goods or belongings into the UK, with the aim of reducing costs and simplifying processes.

View the full call for evidence here: This consultation will be open till the 22nd September.

HMRC is therefore inviting respondents for their views on the following areas:

  • eligibility for and restrictions on using TA

  • accessing TA

  • the costs and benefits of using TA

  • how businesses and individuals find out about and understand TA

  • how TA can be improved

How to submit your responses or queries about this consultation?

Simply email Respondents may choose to respond to some or all of the questions in this document. HMRC and HMT welcome responses focused on the aspects of the customs regime that are most relevant to the respondent.

Outside scope

ATA Carnets are another type of customs special procedure which suspends customs duty and import VAT on goods imported temporarily to the UK. They are not within the scope of this call for evidence because the rules on the use of ATA Carnets are set out in international agreements (the ATA and Istanbul international Conventions).

However, HMRC continues to work with the London Chamber of Commerce and Industry (LCCI) to develop guidance on ATA Carnets for individuals and businesses. The LCCI is the national guaranteeing organisation for ATA Carnets in the UK and are responsible for all ATA Carnets issued from the UK as well as guaranteeing in-bound Carnets.

Changes to the rules for TA in other countries are also not within the scope of this call for evidence. The management and control of import and export procedures are the responsibility of the relevant customs authorities.

The Chamber is an authorised agent to issue ATA Carnets and has helped thousands of businesses – small to large across various sectors with their carnet’s requirements. If you are a business who is considering the use of ATA Carnets but are not sure if this is the correct avenue for your temporary export, feel free to ring our team at 0161 393 4314 or email them at We will be happy to assist.

We also offer Step by Step ATA Carnet workshops for those who are new to using this document. You can check our upcoming courses here

Source: HMRC

27 views0 comments


bottom of page