Temporary Importation means that goods may be used in the Union without payment of duty or VAT under certain conditions and re-exported afterwards in the same state as they were in at import.
There are three possibilities to declare goods for Temporary Importation:
- by written or electronic declaration (Article 497 CCIP)
- by oral declaration (Article 229 CCIP)In case of oral declaration,, declarations can be made for certain types of goods. However, the customs authorities may require a written inventory or list to support the oral declaration. A form exists which can be used for this purpose: Inventory form .
- by any other act (Article 232 CCIP)
Specific information about Temporary Importation:
The guidelines concerning customs procedures with economic impact are published in the Official Journal C 269 of 24 September 2001 and on this website. These guidelines are not law and are only of an explanatory nature. Their purpose is to provide a tool to facilitate the correct application of the legal provisions.
See list of coordinating offices for any action concerning ATA carnets in accordance with Article 458 CCIP
The Commission Working Document on the commercial and private use of means of transport can be found here .