HMRC has published guidance explaining which goods may qualify for import duty relief through the Temporary Admission procedure and clarifying establishment requirements for users. The guidance sets out the conditions under which businesses can temporarily import goods into the UK without paying full duty, depending on whether they are established within or outside UK territory. Traders should review the criteria to determine if their specific goods and business location meet the relief conditions.
Source: HMRC (GOV.UK) – Read the original