Temporary Imports
It is possible to import into certain areas without paying due excises taxes under very strict conditions
This could be for example the need to import a certain good for a fair, exhibit, race… where the good is not intended for sale, transformation or end use in the imported area
Temporary import rules may imply
Temporary import does not imply 0% taxes
This could be for example the need to import a certain good for a fair, exhibit, race… where the good is not intended for sale, transformation or end use in the imported area
Temporary import rules may imply
- No alteration of the goods is intended, other than changes brought about by normal depreciation due to the use made of them;
- The goods can be clearly identified, unless abuses are unlikely given the nature of the goods or the intended use;
- The holder of the procedure is established outside the customs territory of the Union, except where otherwise provided.
- The overall customs requirements for are met; and
- A guarantee is provided if required.
Temporary import does not imply 0% taxes
- In the E.U. this is charged at a minimum of 3%
- Goods need to be declared in a ATA or CPD carnet (Admission Temporaire / Temporary Admission), (Carnet de Passage en Douane)
Inward Processing
Non-Union goods may enter the Customs territory of the Union for more processing operations, manufacturing or repair without being subject to
This is also limited in time and subject to approval by customs beforehand
- •Import duty
- •Other taxes
- •Commercial policy measures
This is also limited in time and subject to approval by customs beforehand