Temporary importation
Temporary importation is a special customs procedure that allows non-Union goods intended for re-export to be used temporarily in the customs territory of the European Union with total or partial relief from import duty. The goods must be re-exported without undergoing any change other than normal depreciation resulting from their authorised use.
Authorisation from the customs authority is generally required for the use of the procedure. A customs guarantee may also be required to cover the potential customs debt arising in connection with the imported goods.
Temporary importation with an ATA Carnet
An ATA Carnet is an international customs document that simplifies the temporary importation, exportation and transit of goods between participating countries.
It may be used, for example, for:
- professional equipment;
- goods presented at exhibitions, trade fairs or shows;
- equipment used for film-making or concerts;
- samples, testing equipment and other goods imported for a temporary purpose.
The ATA Carnet serves as both a customs declaration and an international guarantee. Therefore, a separate customs declaration and customs guarantee are generally not required in the participating countries covered by the carnet.
An ATA Carnet is usually valid for up to one year. The goods must be re-exported within the period specified by the customs authority and before the carnet expires. If the conditions are met, import duties, VAT and other import charges do not have to be paid.
The ATA Carnet does not replace compliance with any licensing, product-specific or other regulatory requirements applicable to the goods.
