Importers and traders can now apply for Temporary Admission status to bring goods into the UK or transfer them from Great Britain to Northern Ireland for temporary use before re-export. This procedure allows businesses to use imported goods without paying full customs duties and import VAT, provided the goods are subsequently exported or returned within the permitted timeframe. The scheme covers a wide range of goods including equipment, samples, and temporary imports for repair or processing.
Source: HMRC (GOV.UK) – Read the original