Find out if full relief from import duty is available for goods temporarily imported into the UK or move goods from Great Britain into Northern Ireland, and use them for up to 2 years or more, before re-exporting them.Find out if full relief from import duty is available for goods temporarily imported into the UK or move goods from Great Britain into Northern Ireland, and use them for up to 2 years or more, before re-exporting them.Read MoreGuidanceHM Revenue & Customs – Activity on GOV.UK