Customs procedure for temporary import
Temporary import is 1 of the customs procedures. By using this procedure it is possible, under an exemption from import duties, other import taxes and trade policy and agricultural policy measures:
- to introduce non-Community goods into the EU from a non-EU country, and subsequently
- to use the goods within the EU for a specific purpose, in order finally
- to re-export the goods to a (different) non-EU country
This is subject to the condition that the goods temporarily imported do not undergo any changes during their stay in the EU and retain the condition in which they were placed under the customs procedure.
The customs procedure for temporary import can be used in a large number of situations.
Examples
A lorry carrying goods enters the EU from a non-EU country. The lorry unloads its goods in Rotterdam, whereupon it leaves again for the country of origin outside the EU. The temporary import procedure is possible here in order to let the lorry stay temporarily in the EU under an exemption from import duties and/or taxes.
A traveller comes to the Netherlands on holiday from a non-EU country. His travel baggage can be placed under the temporary import procedure and be imported under an exemption. The traveller will have to take this baggage back with him/her at the end of the holiday.
