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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Temporary admission of goods


You can use the temporary admission procedure to temporarily import certain goods into the Customs Union. Examples of such goods are samples, professional equipment, items for auction, exhibition or demonstration.

You'll usually have to provide security to cover the import charges normally payable on the goods. The security can be in the form of a bank guarantee or cash deposit. Any duties paid on deposit can be reclaimed when the goods are re-exported.

Eligibility for temporary admission relief is based on the type of goods concerned and their use before they are re-exported. You cannot use temporary admission to import goods to process or repair them.

When you import goods using temporary admission there are some general rules that you must follow. In addition, there are other rules that only apply to the specific type of goods you import. These other rules are explained under the specific category of goods to which they apply.

General rules for getting temporary admission relief

The general rules for obtaining temporary admission relief are:

  • goods remaining unchanged: the goods may not undergo any change, except normal depreciation
  • identification: it must be possible to identify the goods at re-export. For this reason, Customs may apply marks or seals to the goods at importation
  • security: in general, you must provide security to cover the duty on the goods you temporarily import. You can provide security by:
    • using a valid ATA Carnet
    • paying a deposit to Customs at import for the amount of duty payable (Customs will refund this when the goods are re-exported)
  • Time allowed: a time limit is set by Customs for the re-export of the goods at the time of importation. This time period will be confirmed by Customs upon application. Where an ATA Carnet covers the goods, they must be re-exported before the ATA carnet expires. If the goods are not exported within the specified time limit import duties may apply
  • import and re-export procedures: you should present the goods to Customs at the point of import and re-export
  • prohibited or restricted goods: some goods are prohibited, while others are subject to conditions or may require a licence. See information on prohibitions and restrictions

Application using an electronic import declaration

You should make your application electronically using Customs declaration and payment website.

Temporary admission using an ATA Carnet

You can use an ATA Carnet to temporarily import or export certain goods into or out of the Customs Union. The carnet is issued in the country from where the goods are exported. You must present the ATA Carnet with the goods when they arrive in the Customs Union.

If you use an ATA Carnet you will not have to complete the customs declarations or other formalities normally required at import. The carnet also provides security to cover the duty on the goods you import. The following goods can be entered for temporary admission using an ATA Carnet:

  • commercial samples
  • professional equipment
  • goods for exhibitions, fairs or trade shows

Information for ATA Carnet on

Directives issued by the Jersey Customs & Immigration Service relating to all areas of Customs goods control


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