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<p>ATA carnets are available for commercial goods, professional equipment or goods
going to trade fairs or exhibitions in participating countries, which are moved on
a temporary basis to a new customs territory (i.e. they will not be sold and will
return to the country of origin). This includes musical instruments. Carnets allow
a single document to be used for clearing goods through customs in the countries that
are part of the ATA carnet system.</p><p> </p><p>There are two other options available
when moving musical instruments temporarily between the EU and the UK (used together
for export and reimport procedures); Temporary Admission and Returned Goods Relief.</p><p>
</p><p>Temporary Admission is a customs procedure that allows a person to import non-UK
goods temporarily into the UK. Using Temporary Admission means any import duty or
import VAT is suspended as long as the goods are removed from the UK at a later date.
Temporary Admission is useful if a person needs to import goods such as samples, professional
equipment or items for auction, exhibition or demonstration temporarily into the UK.</p><p>
</p><p>Returned Goods Relief (RGR) allows eligible items to be reimported free from
customs duty and import VAT. The relief can apply to exported items returning to the
UK if certain conditions can be met. For RGR to apply, goods must normally be returned
within three years of the date of export unless exceptional circumstances exist. For
RGR on import VAT to apply the exporter and importer must be the same person and any
VAT due must have been previously paid in the UK or EU.</p><p> </p><p>Temporary Admission
and Returned Goods Relief may be available in the EU. Further information on EU customs
procedures can be found online.</p>
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