• Import
• Release into free circulation
• Special import procedures
• The declaration procedure
• Inward processing
• Outward processing
• Temporary import
  • Temporary import authorisation and declaration
• Processing under customs control

Temporary import authorisation and declaration

If you want to place goods under the temporary import procedure, you will need an authorisation. This authorisation can be granted to the person that uses the goods during the period of temporary import or has them used during this period. The application for the temporary import authorisation can be made in various ways:

• You can download the application form for a temporary import Authorisation (only available in Dutch).
  Once you have been granted the authorisation you must file a declaration for the goods designated for temporary import. Refer to the Authorisation in your declaration. You can file your declaration in writing. To do so, use the Only (Enig) document. You can also file your declaration electronically. Alternatively, you can use one of simplified procedures for electronic or written declarations.
• When you file the declaration for the goods to be temporarily imported, you can apply for a temporary import authorisation in that declaration (simplified authorisation on declaration).
  Download application form: Statement of Supplementary details and conditions when applying for authorisation for economic customs procedures in declaration (only available in Dutch).
• If you file the declaration for the goods to be temporarily imported with an ATA carnet or a CPD carnet, this carnet will be the authorisation. The carnet will also be used when the goods leave the EU again.

Goods that are placed under the temporary import procedure can be imported:

• under a full exemption from import taxes, or
• under a partial exemption from import duties and other import taxes

Exemption from VAT

If goods are temporarily imported under a partial exemption from import duties, there will be an entitlement to an exemption from import VAT.

Temporary import under a full exemption from import duties is possible for certain goods, and only if you fulfil certain conditions. For example, this concerns means of transport and containers that are used in international goods traffic, passenger's baggage, sports equipment, packings, professional equipment and spare parts.

A partial exemption will be granted in all other situations. These therefore include:

• the situations in which other goods are imported than the goods for which a full exemption is possible
• the situations in which you do not fulfil the conditions for a full exemption

Goods that were imported under the temporary import procedure should be assigned a new use within the validity period of the authorisation. Normally this will be the use 're-export of goods from the EU', but other uses are possible as well. Alternatively, you can renounce the exemption by releasing the goods into free circulation and paying import taxes after all.

Cross-border authorisation

You can also apply for a cross-border authorisation in respect of the temporary import procedure. Further information about cross-border authorisations can be obtained from the Expertise Centre for Cross-Border Authorisations.

Private

• Travel baggage
• Internetpurchases
• Removal goods
• Excise duties and consumption taxes

Business

• Entry
• Import
• Storage
• Transport of goods
• Export
• Export (ECS Exit)
• Safety, health, economy and environment (VGEM)
• Excise duties and consumption taxes