Temporarily importing China demo goods into GB
A UK business can use temporary admission for eligible China-sourced demonstration goods, with duty and VAT relief subject to the conditions. Agree the category and declaration route before shipping, identify the goods, control their use and re-export within the authorised period. Coordinate factory preparation with Cambridge China Bridge.
Check whether the planned demonstration qualifies
HMRC’s samples category requires goods to be used solely for showing or demonstration in Great Britain or the Isle of Man, with a quantity reasonable for that use. Its eligibility guidance allows both UK-established and overseas-established declarants for this category. Calling a shipment “demo stock” does not explain what will actually happen to it.
Give your customs agent a written description of the demonstration: who will use the goods, where, whether they will be operated, and what happens afterwards. Flag acceptance testing, destructive testing, production use or customer retention separately. Ask the agent to confirm the appropriate category against those activities.
Agree the entry route before factory dispatch
Full authorisation and authorisation by declaration are available routes for eligible goods. Authorisation by declaration means HMRC authorises you by accepting the import declaration at the border. It cannot be used with simplified import declarations, equivalence, retrospective authorisation or goods subject to anti-dumping duty measures.
Ask the agent to confirm the authorisation holder, route, permitted use, re-export deadline and any guarantee before collection in China. Our procedure-code guide explains how to read the customs treatment; customs clearance covers the wider clearance process. Keep the agent’s instructions with the shipment file.
Keep demonstration use within the agreed scope
Goods under temporary admission must not be altered, although preservation to maintain their condition is allowed. They must be re-exported within the applicable period. Prior HMRC approval is required before an authorisation holder grants an alternative use, which may create a customs debt.
Give the demonstration team a written handling brief. Include allowed activities, the return destination and a named person to approve proposed changes. If a customer asks to keep, buy, modify or use the goods in production, refer the request to the customs agent before agreeing. Keep demonstration goods visibly separate from sale stock. For purchase arrangements, see buying Chinese goods after UK inspection.
Build an identification file in China
Before packing, ask the factory for an item list showing model, serial number or distinguishing features, quantity and accessories. Photograph the goods and identification plates, then match the list to the invoice and packing list. Where items look identical, agree how each will be recognised on return. For mixed goods on a courier form, see our single-code courier form guide.
Use that same list at arrival, each demonstration handover and return packing. Record locations, movement dates and discrepancies so the file tells a continuous story. Ask whoever holds the authorisation to check it against HMRC’s record requirements. Our import-records guide helps organise the wider shipment file.
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Close the procedure with re-export evidence
Goods are primarily discharged from temporary admission by re-exportation. If they are not properly discharged using an approved method, customs duties and taxes may become due. HMRC requires records to be retained for at least 4 years after discharge of all goods held under the authorisation and made available to the supervising office when requested.
Before booking the return shipment, reconcile the goods against the arrival list. Ask the agent for the re-export paperwork and confirmation of departure, then retain these alongside transport documents, photographs and the demonstration log. Investigate missing items or accessories before treating the file as closed; a freight booking alone does not show that the goods left.
Frequently asked questions
Can a UK company use temporary admission for demo samples?
Yes, HMRC lists UK-established declarants as eligible for the samples category. The goods must be solely for showing or demonstration, in a quantity reasonable for that use.
Can I modify temporarily imported demo goods?
Goods must not be altered, although preservation to maintain their condition is allowed. Ask your agent about any proposed modification before work starts.
What if a customer wants to keep the demonstration goods?
Pause the handover and ask your customs agent to arrange the appropriate treatment. HMRC requires prior approval for alternative use; improper discharge may make duty and taxes due.
How long must I keep temporary admission records?
HMRC requires at least 4 years after discharge of all goods held under your authorisation. Keep the identification file, use log and return-shipment evidence together.