Temporary use

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The Temporary is a customs procedure with economic impact. It can be used for non-Community goods that are only to remain in the customs territory of the European Union for a certain period of time and that do not affect the interests of the EC-based economy. The purpose of the procedure is to reduce or eliminate the tax payments that would otherwise arise during the regular release into free circulation (colloquially: customs clearance).

General

The implementation of the procedure depends on an authorization which must be obtained in advance (normal procedure), but in most cases it can also be applied for within the scope of the customs declaration at import (simplified procedure). The most convenient option here is to present an ATA Carnet . The customs authority checks whether

  • the goods can be exported again in the same condition after use,
  • the additional administrative effort compared to customs clearance is justified,
  • the declarant uses the goods himself or has them used,
  • the identity of the goods can be determined at any time,
  • Economic interests of the community are not affected and
  • the deposit of a security must be requested.

After being released for the procedure, the goods can then be used as intended in the Community. It is under customs supervision until the process - mostly through re-export , but also release into free circulation - has been ended again.

Were

High-quality exhibits from third countries are mostly imported into the EC for temporary use

Examples:

  • Vehicles, pallets and containers in cross-border traffic
  • Professional equipment and sports equipment
  • Test and trial goods
  • Exhibits (for publicly accessible trade fairs etc., but no so-called sales fairs)

Import duty exemption and compensatory interest

The general rule is complete exemption from import duties. For certain goods that are used productively, such as construction machinery, only a partial exemption from import duties is granted, which means that duties must be paid in a reduced amount depending on the duration of use. If the goods are released into free circulation after their temporary use, compensatory interest will be incurred, which is intended to compensate for the advantage of the later incurring customs debt (compared to customs clearance immediately upon import).

Temporary use in Switzerland

The ZAVV procedure ( temporary import / procedure of temporary use ) of the Federal Customs Administration can be viewed as a comparable procedure .

Individual evidence

  1. ↑ Page no longer available , search in web archives: Information from Swiss Customs on ZAVV@1@ 2Template: Dead Link / www.ezv.admin.ch

Web links