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.
- New rules for the Temporary Importation of means of transport as from 1 May 2015. Article 561(2) of Commission Regulation (EEC) No 2454/93 (CCIP) has been amended in order to exclude the possibility of misuse in case of Temporary Importation of means of transport.
According to the new rules, private use of means of transport by a natural person resident in the customs territory of the Union and employed by the owner, hirer or lessee of the means of transport established outside that territory is allowed:
- for journeys between the place of work and the place of residence of the employee; or
- with the purpose of performing a professional task of the employee as defined in the contract of employment.
At the request of the customs authorities, the person using the means of transport must present a copy of the contract of employment.
The new rules can be found here