Temporary Admission partial relief for equipment
Yes, Chinese equipment may qualify for partial Temporary Admission relief when its intended use does not qualify for full relief. Full authorisation is required, monthly duty is based on the full import duty, and partial relief does not relieve import VAT. Prepare the factory equipment details with Cambridge China Bridge.
Check eligibility before booking freight
Partial relief may be available where the goods or their intended use do not qualify for full relief. The goods must be intended for re-export, remain unaltered except for routine maintenance, be non-consumable and not be liable solely to import VAT. HMRC’s handbook also requires ownership by a person established or resident outside the UK customs territory. Ask your customs adviser to check the ownership arrangement before treating a Chinese machine as eligible.
Full authorisation means an approved application
Partial relief requires full authorisation. Apply online, or use HMRC’s print-and-post application route. HMRC says to apply at least one month before importing; you cannot start importing under full authorisation until approval. Send your adviser a clear description of the intended work, equipment ownership and proposed return arrangements. Use our UK customs clearance guide for the wider declaration handoff.
Calculate duty from the full duty amount
HMRC’s calculation is 3% of the full customs import duty due at import per month, rather than 3% of the equipment’s price. Establish the full duty amount first, then apply the monthly calculation. The handbook describes a charge for the first month and an outstanding balance for subsequent months when the goods leave the procedure. Total duty cannot exceed the duty payable on an ordinary release to free circulation. For the underlying duty calculation, see UK import duty and VAT.
Budget import VAT separately
Partial relief reduces customs duty only. HMRC says import VAT is payable at import, subject to import VAT conditions; the monthly duty percentage is not a VAT discount. Ask your adviser how VAT will be accounted for on this particular entry and what evidence you will receive. Our import VAT guide explains the general recovery and evidence questions.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
Prepare a usable equipment file
Collect the factory invoice, ownership documents, model and serial details, photographs, intended use, location and planned return arrangements. Ask the broker for a written calculation separating full duty, partial duty and import VAT. Keep the export and procedure closure paperwork together. Cambridge China Bridge’s staff in China can help gather factory information for your adviser’s review.
Frequently asked questions
Can Chinese equipment get partial Temporary Admission relief?
Potentially, even if its intended use does not qualify for full relief. Eligibility still needs checking, including re-export, condition, ownership and the exclusions.
Do I need full authorisation for partial relief?
Yes. HMRC requires full authorisation, and importing under that authorisation cannot start until the application is approved.
Is partial relief duty 3% of the machine price?
No. It is 3% of the full customs import duty due at import per month. Total duty is capped at the full duty payable on release to free circulation.
Does partial Temporary Admission relief reduce import VAT?
No. It relieves customs duty only. Import VAT is payable at import, subject to import VAT conditions. Confirm the accounting treatment and evidence with your adviser.