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Temporary import and export


Temporary import

The temporary importation procedure allows the use in the customs territory of the Community, with total or partial relief from import duties and without their being subject to commercial policy measures, of non-Community goods intended for re-export without having undergone any change except normal depreciation due to the use made of them.

During the temporary importation customs procedure it is allowed to:

  • Carry out repairs and maintenance necessary for using the goods, incl. inspection and adjustments 
  • Carry out activities for preserving the goods or for fulfilling the technical usage requirements of the goods.

Information necessary for preparing customs declarations for temporary importation:

1. Original invoice (pro forma invoice), that should include the following data:
             1.1 Goods description, allowing the identification of commodity code.
             1.2 Cost.
             1.3 Quantity.
             1.4 Weight.
             1.5 No of packages. 
2. Customs office code, where the documents are drawn up. 
3. Application to the supervising customs authority (consignor-consignee details, the purpose for which the goods are to be used, the period for which the goods are imported).

Inward processing

The inward processing procedure applying the suspension system allows the processing of non-Community goods meant for later re-export in the form of compensating products without paying the customs duty, value added tax and excise duty, and without applying the commercial policy measures (quotas etc.). Under the repayment system the goods already released for free circulation, on which the import duties are repaid upon re-exportation, are processed.
The procedure requires the prior permission from customs.

Processing under customs control

Enables processing non-Community goods without paying customs or excise duty; the value added tax must be paid. The goods can be released for free circulation after processing. The procedure is used when the customs duty rate on imported goods is higher than on processed goods. The number of processing procedures is limited.

Outward processing

The outward processing procedure means that the products are exported, processed outside the EU and re-imported without paying customs duties and applying the commercial policy measures (quotas etc.), only value added tax must be paid on added value and shipping costs. The procedure requires prior permission from customs.

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