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Temporary importation

Temporary importation means that goods may be used in the Community without payment of duty or VAT under certain conditions and re-exported afterwards in the same state as they were in at import.

Oral, rather than paper, 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 formpdf(91 kB) Choose translations of the previous link  .

A new A.T.A. carnet (illustrated model carnet FR/ENpdf(199 kB)) is in use since 18 June 2003.
Further details on the A.T.A. carnet are available here.

See list of coordinating offices pdf(232 kB)for any action concerning ATA carnets in accordance with Article 458 CCIP

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.


Frequently asked questions about the rules for private boats