Temporary export
Regime allowing the temporary export of Union goods with exemption from reimportation duties.
Temporary export
Temporary export is a customs procedure which allows Union goods to be taken out of the customs territory of the EU for temporary use abroad, with reimportation duty-free.
Use cases
Exhibition at fairs and exhibitions, use of professional equipment abroad, demonstration of machines, sending of samples and tests in foreign laboratories.
Conditions
The goods must be re-imported within a set period and in their original condition (except normal wear and tear). They must be able to be identified upon reimportation.
Documents
An export declaration with mention of the temporary export regime is necessary. The ATA Carnet can also be used to simplify formalities.
Upon reimport
The goods benefit from total exemption from customs duties and VAT, subject to being able to prove that they are the same goods.