Temporary Admission
Customs proceduresArt. 250-253 – Regulation (EU) No 952/2013 (UCC)
PL: Odprawa Czasowa | DE: Vorübergehende Verwendung
Definition
Temporary admission is a customs procedure allowing import of non-Union goods into the EU customs territory for a specified period with total or partial relief from customs duties, provided that the goods are re-exported in an unaltered state (except for normal depreciation). The procedure is regulated in Art. 250-253 UCC.
Total relief from duties applies to, among others: professional equipment (tools, cameras, musical instruments), goods for trade fairs and exhibitions, containers and means of transport, commercial samples, and goods for educational and scientific purposes. Partial relief (3% of duties for each commenced month) applies to goods not covered by total relief.
The maximum period of temporary admission is generally 24 months (may be extended in justified cases). The procedure requires a customs guarantee. Goods may not be used by persons other than the authorisation holder. The most popular document used in temporary admission is the ATA carnet, which simplifies customs formalities in countries party to the ATA Convention.
Total relief from duties applies to, among others: professional equipment (tools, cameras, musical instruments), goods for trade fairs and exhibitions, containers and means of transport, commercial samples, and goods for educational and scientific purposes. Partial relief (3% of duties for each commenced month) applies to goods not covered by total relief.
The maximum period of temporary admission is generally 24 months (may be extended in justified cases). The procedure requires a customs guarantee. Goods may not be used by persons other than the authorisation holder. The most popular document used in temporary admission is the ATA carnet, which simplifies customs formalities in countries party to the ATA Convention.