Temporary admission

What it means

Temporary admission is a customs procedure in which goods from non-EU countries are brought in for a limited time, for example for an exhibition, a trade fair, as professional equipment or samples, and then re-exported without paying customs duty. The goods must not be altered while in the EU, apart from normal wear.

The procedure may grant total or partial relief from import duty. With total relief nothing is paid; with partial relief, three percent of the duty is due for each month of use. The goods remain non-Union goods throughout, and a guarantee is usually required.

It is often used together with an ATA carnet, an international customs document that replaces customs declarations and the guarantee. Without a carnet, the procedure must be authorised and opened through customs clearance at the customs office.

How it works in practice

A typical example is a foreign exhibitor bringing exhibits to a trade fair in Slovakia, or a technician from Switzerland arriving with their own measuring equipment. After the event, the goods are re-exported and the procedure is discharged.

The deadline for discharging the procedure is set in the authorisation according to its purpose, generally no more than 24 months. If the goods are not re-exported on time or are sold in the EU, a customs debt arises and duty and VAT must be paid as on an ordinary import.

In more complex cases it pays to use a customs representative to prepare the application, guarantee and documents. An exact list of goods with serial numbers is essential so that on re-export it is clear the same goods are leaving.

What to watch out for

If the goods are used other than as authorised, for example rented to a third party or modified, customs may end the procedure and assess duty. Any changes should be agreed with the customs office in advance.

Temporary admission does not cover consumables used up during the event, such as leaflets or food samples for tasting. Separate reliefs exist for such goods and must be assessed on their own.