temporary importation

Temporary importation

Temporary importation is one of the economic customs procedures. This procedure allows the use of non-Community goods to be re-exported within the customs area of the EU without any alteration beyond normal use-related loss in value - subject to partial or total exemption from import duty and without the goods becoming subject to trade policy measures.

Pursuant to the provisions of the Customs Code, temporary importation qualifies as an economic customs procedure and a permit from the customs authority is necessary for its application.  
For the duration of temporary importation, a customs security shall be provided for imported non-Union goods in an amount equal to the customs duty applicable to them under the provisions in force at the time of importation.