Temporary Admission (commercial samples – containers (use only where instructed by customs) VAT relief only)

Reimported goods ( DEFRA buoys, laboratory equipment, etc, relanded - Outward Processing Relief, goods returned after warranty replacement) Inward Processing (suspension) (non-UK or non- EU goods imported to Inward Processing suspension under triangulation prior import (IM/EX) or prior export equivalence (EX/IM))Inward Processing (suspension) (non-UK or non- EU goods imported to Inward Processing suspension using a Full or Single Community) Inward Processing (suspension) (non-UK or non- EU goods imported to Inward Processing suspension using a Simplified Inward Processing authorisation) If on the trial on indictment of a person charged with an offence under section 4 or 4A the jury find the person not guilty of the offence charged, they may find the person guilty of an offence under sections 2 or 2A respectively.

on conviction on indictment, to imprisonment for a term not exceeding five years, or a fine, or both Temporary Admission (diversion to home use of goods entered to a temporary import regime – liable to import, VAT only) If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS. A to C A ItemTemporary Admission (diversion of goods entered to Temporary Admission for exhibition, approval, auction – liable to import, VAT only) Temporary Admission (tests, goods subject to tests, experiments or demonstrations – liable to import, VAT only) Temporary Admission (sports goods of travellers who are non UK or EU residents accompanied or unaccompanied (more than 10,000 euro in value) – liable to import, VAT only) This circular describes amendments to the Protection from Harassment Act 1997 (the 1997 Act) made by the Protection of Freedoms Act 2012 (PoF Act 2012).