The temporary admission system permits the temporary importation of non-EU goods, for various uses, with total or partial exemption from customs duties (duty and VAT) and without the application of commercial policy measures. Goods under temporary admission must be re-exported without having undergone any changes apart from the normal depreciation due to use.

Where the goods are not re-exported but have been nationalized, the relative rights (duty and VAT) must be paid, in addition to the compensatory interest accounted for from the date of placing the goods under the temporary admission regime.

SThe overall objective of the regime is to facilitate international traffic as well as the circulation of instruments, equipment and goods for economic and non-economic purposes (for example means of transport, specific items used for exhibitions, fairs, conferences, goods carried by travelers).

 

Specifications and methods of use

The temporary admission regime is approved by submitting the customs declaration of temporary importation or an ATA Carnet to the customs upon arrival of the goods.

The approval is subject to identification of the goods in temporary import through trademarks, serial numbers, identification numbers and photographs.

Upon temporary admission, a guarantee must be provided for customs duties relating to the temporary imported goods.

This regime is granted:

  • total exemption in the cases falling within the examples given in articles 555 to 578 of Reg. (EEC) 2454/93;
  • partial exemption in the cases not covered by the above articles, with full payment of VAT and partial import duty.

The goods under temporary admission, can remain in the Community for a maximum period of 24 months. For other types of goods, shorter periods are envisaged.

 

Reference legislation:

Articles 84/90 and 137/144 of Reg. (EEC) 2913/1992 (the Community Customs Code);

Articles 496/523 and 555/583 of Reg. (EEC) 2454/1993 (Provisions for the application of the Community Customs Code).

 

National provisions and documents of administrative practice:

Circular no. 30/D of June 28, 2001.