Temporary Imports and Exports | Directorate of Finance | StaffNet

Overview

When equipment is transported into and out of the UK, import and export declarations have to be submitted and potentially, UK VAT and duty can arise on the value of the goods (including shipping and insurance costs). This includes where no purchase or sale takes place, or the University is moving its own goods. Relief may be claimed on temporary movements of goods if specific conditions are met and the correct process followed.

If relief is claimed, it should be applied for when the first movement occurs, this will either be:

When the goods are exported from the UK, if they are to be re-imported back into the UK in future; or
When the goods are imported, if they are to be subsequently re-exported at a later date.

The commodity code for the goods as well as the value will still need to be obtained. Please see Imports Guidance and Exports Guidance for further information.

Scenario 1: The University’s own goods are being sent overseas and will be re-imported to the UK, in an unaltered state

Option 1: Returned Goods Relief (RGR)
This allows relief to be claimed from UK import duty and VAT, when the goods are re-imported back into the UK.

Conditions:
• Must return within 3 years of export
• No processing must take place.
• The exporter of the goods must be the same as the re-importer
• Need to provide evidence of original export when claiming relief.

Application:
• Custom Procedure Code (CPC) Export: 23 00 000
• Re-import: 6123 F01

Note: If goods are not exported using correct CPC, it will likely cause issue when re-importing the goods.

Option 2: ATA Carnet
This is a ‘passport for goods’, requiring a bank guarantee – see below link. It permits tax free temporary export/re-import of goods for up to one year. It can be used for professional equipment, tools to carry out research, samples, goods to be exhibited at conferences etc. as long as they are not processed, repaired or altered. The Carnet is applied for via the GM Chamber of Commerce and a bank guarantee is needed, please allow at least 4 weeks to put this in place.

Further guidance can be found: ATA Carnets – Guidance.

Scenario 2: The University’s own goods are being sent overseas for repair before re-import to the UK

Please contact the Finance Helpdesk if you intend to send goods overseas for repair. Import duty and VAT relief can potentially be claimed, so that it is only due on the supplier’s charges and freight and insurance, rather than the total value of the goods.

If goods are being exported for adaption or processing, it is likely that duty and VAT will be charged on the full value of the goods.

Scenario 3: The University will temporarily import goods into the UK (e.g. for loan or testing) that will subsequently be re-exported in an unaltered state.

Temporary Admission

Relief from import duty and VAT is potentially applicable, depending on what the goods are.

Conditions:

Security will likely have to be paid when the goods are imported covering the equivalent value of the taxes that would otherwise have arisen.
Goods usually have to be re-exported out of the UK within 2 years of the initial import.

Application:

Authorisation is claimed via the import declaration using the correct CPC/APC (code depends on what the goods are and potential use)
The correct export CPC also needs to be used

Note: Security can be refunded once the goods have been re-exported correctly out of the UK, usually within 2 years.

Please contact the Finance Helpdesk for further information.

Scenario 4: Goods will be temporarily imported into the UK for repair, processing or alteration by the University, before re-export out of the UK?

Please raise this with the Finance Helpdesk, for further guidance.

Finance.helpdesk@manchester.ac.uk