Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 November 2020 to Question HL9766 on Musical Instruments: Customs, what options other than a Carnet a UK citizen residing in the UK has to transport video, photography, and recording equipment between the EU and UK whilst undertaking freelance work.

In addition to using carnets, there are two main alternative options for transporting video, photography and recording equipment between the EU and the UK - Temporary Admission and Returned Goods Relief.

Temporary Admission is a customs procedure that allows a person to import non-UK goods temporarily into the UK. Using Temporary Admission means any import duty or import VAT is suspended as long as the goods are removed from the UK at a later date. Temporary Admission is useful if a person needs to temporarily import goods such as samples, professional equipment or items for auction, exhibition or demonstration into the UK. Further information can be found at https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu.

Returned Goods Relief (RGR) allows eligible items to be reimported free from Customs duty and import VAT. The relief can apply to exported items returning to the UK if certain conditions can be met. For RGR to apply goods must normally be returned within three years of the date of export unless exceptional circumstances exist. For RGR on import VAT to apply the exporter and importer must be the same person and any VAT due must have been previously paid in the UK or EU. Further information can be found at https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu.

Temporary Admission and Returned Goods Relief may be available in the EU. Further information on EU customs procedures can be found at https://ec.europa.eu/taxation_customs/business/customs-procedures_en.