Temporary admission

1. Temporary nature:

• Goods imported under temporary admission can only remain in the EU for a limited period, usually up to 24 months, although shorter or longer periods are possible in some cases, depending on the country’s regulations and the specifics of the goods.
• After this period, the goods must be exported from the EU or undergo another customs procedure.

2. Return goods in unaltered condition:

• Goods must be exported from the EU in the same condition in which they were imported, unless the regulations allow for certain minor changes, such as maintenance or repairs.
• The temporary clearance procedure is not intended for goods that are to be processed or modified in a significant way within the EU.

3. Deposit or Guarantee:

• In some cases, customs authorities may require the importer to post a bond or guarantee for an amount equal to the duties and taxes due. This security deposit is returned after the conditions for temporary clearance, i.e. export of goods from the EU, have been met.

4. Examples of applications:arzing of goods abroad:

• Fairs and exhibitions: goods brought to exhibitions, fairs or presentations to be shown and then exported.
• Tests and trials: goods brought into the EU for testing, trial or examination.
• Professional equipment: equipment used by professionals (e.g., film cameras, construction tools) temporarily imported into the EU.
• Transportation: vehicles or other means of transport entering the EU for a limited time, such as tourists’ cars.

5. Benefits of temporary clearance:

• Cost savings: businesses and individuals can avoid paying customs duties and VAT, reducing the costs associated with the temporary use of goods within the EU.
• Operational flexibility: the ability to temporarily bring goods into the EU without selling or marketing them, which is beneficial for trade shows, conferences, tests or seasonal activities.