Indirect Taxes

International trade

Customs: temporary admission

Last updated: 18/03/2025

  • A call for evidence sought input on improving the temporary admission procedure (TA).
  • The previous government issued a response to the call for evidence, and identified a number of areas for potential policy change, with a view to making the TA procedure more accessible.
  • In a speech on 11 March 2025, Exchequer Secretary to the Treasury, James Murray MP, announced that there will be simplifications and improvements to the TA procedure, in particular, extending and simplifying certain time limits, removing some restrictions, and improving HMRC guidance.
  • Timing: the call for evidence closed on 22 September 2023 and the previous government issued a summary of responses on 7 December 2023. It is not yet clear what the timings will be for the changes announced by Mr Murray. 

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