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Written question asked by Lord Black of Brentwood (Conservative) on Monday, 1 February 2021, in the House of Lords. It was due for an answer on Monday, 15 February 2021. It was answered by Lord Agnew of Oulton (Conservative) on Monday, 15 February 2021 on behalf of the Treasury.

Musical Instruments: Customs

Question

To ask Her Majesty's Government whether an ATA Carnet is required for the portable transportation of musical instruments and equipment for (1) UK musicians working in the EU, and (2) EU musicians working in the UK.

Answer

ATA carnets are available for commercial goods, professional equipment or goods going to trade fairs or exhibitions in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments. Carnets allow a single document to be used for clearing goods through customs in the countries that are part of the ATA carnet system.

There are two other options available when moving musical instruments temporarily between the EU and the UK (used together for export and reimport procedures); 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 import goods such as samples, professional equipment or items for auction, exhibition or demonstration temporarily into the UK.

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.

Temporary Admission and Returned Goods Relief may be available in the EU. Further information on EU customs procedures can be found online.

Secondary information

Type
Written question
Reference
HL12770
Session
2019-21
Related items
Musical Instruments: Customs
Wednesday, 3 March 2021
Written questions
House of Lords
Grouped for answer
Yes
Subjects
Customs EU countries Musical instruments
Link
View this Written question on www.parliament.uk