Works of art in homes under Temporary Admission
From HMRC
7th January 2026
We’re writing to let you know about a new facilitation under Temporary Admission (TA) that your members may wish to use.
Members who hold authorisation for Temporary Admission (TA) can now apply to HMRC to be allowed to exhibit works of art in prospective buyers’ residences. This policy was announced as one of the improvements to TA in the Government response to the Temporary Admission Call for Evidence published in April 2025.
Galleries and art dealers will be able to offer short in-home viewings of works of art imported under TA in a private residence to support a sale, where their authorisation permits this. There are steps members will need to take to use this facilitation, which is available throughout the UK.
The TA procedure allows goods to be imported into the UK temporarily without payment of customs duty and import VAT, subject to certain rules and requirements.
What’s changing
Under TA, authorisation holders may move a work of art to a private residence for a short period so a prospective buyer can view it in situ, provided certain conditions are met and the piece remains in TA. Normal TA authorisation requirements continue to apply.
Who can use this
This option is only available to TA authorisation holders established in the United Kingdom who are explicitly permitted to undertake this activity in their authorisation. Responsibility cannot be delegated to intermediaries; the authorisation holder must manage movements and maintain control of the goods. This option should only be used when there is the expectation of a sale, which authorisation holders should be able to evidence if asked.
What your members need to do
Apply for or vary a TA authorisation
Members who don’t already hold TA authorisation may apply and include this planned activity. They can find out how to apply on gov.uk: apply to import goods temporarily to the UK.
Existing authorisation holders may request a variation via their Supervising Office. Contact details for their Supervising Office can be found on their TA authorisation letter.
Notify before movement
Once appropriately authorised, members should email their Supervising Office before the artwork leaves their authorised premises. They should include the residential address, start date, expected duration and expected sale value (to help ensure guarantee requirements remain proportionate). Members must keep records of movements, dates, buyer details and locations, and notify their Supervising Office again when the artwork returns.
Time limits
The artwork must not be away from the authorised premises for more than 48 hours in total. This includes both transit time and time on display at the residence. Extensions beyond this limit must be approved in advance by the Supervising Office and may be granted up to one calendar week (including transit).
Inspection requests
If HMRC asks to check the artwork as part of its usual compliance activity, authorisation holders must make it available at their premises within 48 hours. HMRC will not visit private residences. If authorisation holders cannot meet the deadline, they must tell their Supervising Office before it expires.
Return and discharge
The artwork must return to the authorisation holder’s possession before any sale takes place. To release the goods from TA, authorisation holders must make the appropriate customs declaration and pay any duties/VAT due; follow the TA discharge process in the TA Customs Technical Handbook. The authorisation holder remains liable for any duty and VAT suspended under TA until discharge is completed.
Guarantees
There is no change to guarantee requirements under TA.
Further information
Members can visit GOV.UK for more information on applying for a new TA authorisation.
To request a variation of an existing TA authorisation, members can contact their TA Supervising Office. Details can be found on their TA authorisation letter. If they cannot locate their letter, they should email customsauthorisations@hmrc.gov.uk with their Economic Operators Registration and Identification number (EORI number) and business name to request a copy. Large Business authorisation holders should use the appropriate regional Contact-Us mailbox.
