Temporary Admission


Temporary admission explained

If you are bringing non-Union goods into EU customs territory permanently, import duty applies. However, if you are only importing them temporarily and they are to be re-exported, it doesn’t.

A good example of this would be if you’re temporarily entering a customs territory for an event, such as a show or regatta. However, temporary admission works for any specific yacht or aircraft use.

Temporary admission is a key principle of EU, UK and other customs regimes. This is why temporary admissions procedures are available in the EU and UK. They provide complete import duty relief on any foreign yacht or aircraft that:

  • Is only being used temporarily and/or for a limited period in the customs area.
  • Will not be changed while being used except for normal depreciation caused by normal use.
  • Has been, from the outset, intended for re-exportation outside the customs area. 

Conditions apply to your asset’s entry and use under temporary admission. The procedure is also subject to customs supervision so should be used with care.

If you are seeking advisory support for temporary admission, Y & A Group, LP have all the expertise you need to safely comply.

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