Temporary admission rules and procedures

Overview

You can use the temporary admission procedure to temporarily import goods such as samples, professional equipment or items for auction, exhibition or demonstration into the European Union (EU). You can import certain goods free from payment of Customs Duty and Value-Added Tax (VAT) as long as you do not alter the goods. You may have to provide security or pay your duty on deposit.

Eligibility for temporary admission relief is based on the type of goods concerned and their use before they are re-exported. You cannot use temporary admission to import goods to process or repair them.

When you import goods using temporary admission there are some general rules that you must follow. In addition, there are other rules that only apply to the specific type of goods you import. These other rules are explained under the specific category of goods to which they apply.

Next: General rules for getting temporary admission relief