Temporary admission
Procedure allowing temporary use of non-Union goods in the EU with total or partial duty relief.
Temporary admission is a special customs procedure authorising the introduction and use of non-Union goods within the EU customs territory, with total or partial duty relief, provided these goods are re-exported within a set period without having undergone modification.
Total relief applies in specific cases listed by the UCC: professional equipment, goods for exhibitions, commercial samples, means of transport, containers, educational or scientific equipment, travellers' personal effects, etc. The ATA carnet is the most common international transit and temporary admission document.
Partial relief (3% of duties per month of use) applies when total relief conditions are not met. However, the total duties paid cannot exceed the amount that would have been due had the goods been released for free circulation.
The maximum stay period is generally 24 months, with exceptions. Goods must remain identifiable and may only undergo normal wear from their use. Upon expiry, they must be re-exported or receive another authorised customs-approved treatment.