You can apply for TA at the time of importation and HMRC will listen to retrospective applications.
https://www.gov.uk/temporary-admission#authorisation-for-ta "Retrospective authorisation In exceptional circumstances, you may be able to apply for TA authorisation after goods have been imported. However, you’ll have to prove that there are ‘exceptional’ circumstances - a general oversight isn’t accepted as such." Phil Bartlett Comtek Network Systems (UK) Ltd +44 7794 907171 Sent from my iPhone > On 22 Jan 2014, at 22:18, Mike Hughes <[email protected]> wrote: > >> On 20 January 2014 13:40, Emma Frost <[email protected]> wrote: >> So we're sort of at an impasse now and don't know how to help get the >> equipment released and I guess I was hoping there might be someone on here >> who has experienced anything similar to this and could offer some advice? >> >> To conclude the equipment is donated, for non commercial use and is being >> donated to not-for-profit organisations. There should be a solution! >> >> Oh and we have until Friday. So any help much appreciated! > > As others have said, the fact that it's non-profit/donated is irrelevant. > HMRC will want what's due based on the declaration on the carnet. > > One way around this would have been to declare the goods are only for > temporary use in the UK, and you bring them in under Temporary Admission - > this is commonly used for loan/demo kit, gear that's on tour, stands, sets, > etc., for trade fairs, etc. You are allowed to use the gear for a maximum of > 24 months under TA, after which point the kit has to be removed or the duty > paid (based on the carnet value at the point of import - as far I can tell), > unless an extension for further relief can be granted. > > As far as I can tell, I think you would have had to apply for TA *before* > shipping the gear to the UK. There is a possibility that HMRC might be > willing to grant retrospective TA, though given how far you've got so far and > who you're dealing with they may be unsympathetic. > > Thanks, > Mike
