Authorisation for temporary admission

The temporary admission (TA) procedure allows you to temporarily import non-Union goods into the EU. This procedure enables goods from outside the EU (non-Union goods) to be consigned to a specific use, with total or partial relief of import duties and other taxes. Any commercial policy measures apply, in so far as the entry or exit of the goods into or from the Union customs territory is not prohibited.
  • Advantages
    • Faster handling and fewer delays of your logistic trade flows within the EU.
    • Cost savings as a result of the relief of import duties.
    • Less records to be kept as there are no additional formalities to recover import duties and other charges on re-export.
    • Cost price: 0 Euro.
  • Target group
    • Companies with import and/or export activities ;
    • Exhibitors and organizers of exhibitions and events ;
    • Beneficiaries of diplomatic and military exemptions ;
    • Customs brokers.
  • Basic conditions
    • being established outside the customs territory of the Union (exceptions are possible). If established within the customs territory of the Union, one is allowed to use the TA procedure, provided that you are the holder of the procedure in the name and on behalf of a person or legal person that is established outside of the customs territory ;
    • providing the necessary assurances of the proper conduct of the procedure ;
    • providing a guarantee for goods placed under the temporary admission procedure (exceptions to this rule can be made) ;
    • keeping adequate records in an approved form ;
    • meeting the requirements for exemption from duties.
  • Period
    • the customs authorities shall determine the period (24 months maximum) within which the goods must be re-exported or placed under a subsequent customs procedure ;
    • this period must be long enough to be able to achieve the goal of the specific use ;
    • under exceptional circumstances, the customs authorities may, following a duly justified request extend that period for a reasonable duration ;
    • the total period including extensions shall not exceed 10 years.
  • Points of particular attention
    • The goods must be destined for a specific use ;
    • The goods cannot undergo any change, except for normal depreciation due to the use made of them. Repairs and maintenance, including overhaul and adjustments or measures to preserve the goods or to ensure their compliance with the technical requirements for their use under the arrangements are admissible as well ;
    • It must be possible to identify the goods (exceptions to this rule can be made).