Taking goods temporarily out of the UK

Guidance on GOV.UK

Understand how to take goods temporarily out of the UK

You might be able to claim relief from duty and declare goods in an easier way if you’re exporting them temporarily – for example, for a trade show or event.

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Depending on what the goods are, you might be able to use a simpler type of declaration, such as a declaration by conduct or by using an ATA Carnet. When the goods are re-imported you can also claim Returned goods relief (RGR) on any duty you may have paid.

Guidance on GOV.UK

Apply for an ATA Carnet

ATA Carnet lets you temporarily export commercial samples, exhibition goods and professional equipment. It’s a document that works like a passport for goods and is used by many countries worldwide.

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Using the ATA Carnet means you’ll not pay customs charges. It simplifies clearing your goods through customs, gives financial security for customs charges that could be due, and removes the need for a customs declaration. Types of goods and uses vary between participating countries. The association in the issuing country will tell you if you can use a carnet in the countries you visit.

Guidance on GOV.UK

Claim with a Duplicate List

You can use a Duplicate List to temporarily export goods from Great Britain and to not pay duty when you bring those goods back into Great Britain.

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The Duplicate List can be used in place of export or import declarations when leaving and re-entering Great Britain. You’ll usually need to make a customs declaration and pay duty in any other countries you are entering. You must ensure you can get your Duplicate List stamped before departure.

Service on GOV.UK

Claim with Returned Goods Relief (RGR)

You can get relief from customs duty if you’re re-importing goods into the UK that have previously been exported or transported from the UK. This is known as Returned Goods Relief.

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To claim Returned Goods Relief, the exporter and importer must be the same person. The goods must be re-imported in an unaltered state, apart from any work that may have been carried out to maintain the goods in working order, the goods cannot have been upgraded to increase their value.