Summary form EY (weekly VAT news week of Dec 14)
This Guidance explains how to apply for Temporary Admission to import goods into the UK or EU and use them for up to 2 years or more, before re-exporting them. It has been updated with information about multi state authorisations in Northern Ireland from 1 January 2021.
For similar updates please refer to:
Apply to operate a customs warehouse
Apply to pay less duty on goods you import for specific uses
Apply to pay less duty on goods you export to process or repair
See also HMRC – new guidance notes on customs procedures, customs duties and import VAT
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