Temporary admission procedure
Do you wish to import non-Union goods temporarily into the customs territory of the Union? Then you can give these goods a specific destination under the Temporary admission procedure, such as sports or exhibition purposes, without having to pay import duties or full import duties.
The goods must remain in the same condition. You may carry out minor repairs and maintenance under certain conditions.
You do not have to pay import duties and other levies on the goods. In addition, no commercial policy measures are applied in so far as they do not prohibit the goods from entering or leaving the customs territory.
Applying for an authorisation
If you wish to make use of the Temporary admission procedure, you will need an authorisation.
You can apply for this using the form Temporary admission authorisation Application (only available in Dutch).
In a number of cases, you can apply for this authorisation in a simplified manner. You can make this simplified application by lodging a declaration for placing goods under the procedure using the standard declaration procedure. The customs declaration shall be considered as an application for the authorisation. You then provide additional details using the Statement Additional information and requirements when applying for an authorisation (for a special procedure by means of declaration).
Read more about this authorisation in the Explanatory Notes and General Terms and Conditions (only available in Dutch) and in the Customs Manual (only available in Dutch).
You can also apply for a cross-border authorisation for the Temporary admission procedure. More information on this can be found at the Expertise Centre for Cross-border Authorisations.
In certain cases, you do not have to provide a guarantee. For example, for goods that you can declare orally and packaging materials that you place empty under the procedure.
Do you place the goods with an ATA carnet or a CPD carnet under the Temporary admission procedure? In that case, you do not need to provide a guarantee. The authorities issuing these carnets shall act as guarantors in the event that a customs debt is incurred.