Temporary export refers to Union goods that are exported from the customs territory of the EU, such as goods for repair or processing, professional equipment, etc., with the intention of being re-imported later in the same condition in which they were exported.
Goods initially exported from the customs territory of the Union under the temporary exportation procedure can be re-imported—either in whole or in part—and released for free circulation, exempt from import duties, under specific conditions.
Additionally, it applies to goods accompanied by an ATA carnet, which allows for exemption from duties and taxes upon their importation into the destination country.
CARNET ATA
The ATA carnet is an international customs document that also serves as a guarantee certificate. It is used in trade transactions between European Union countries and third countries, regardless of the mode of transport, to facilitate border crossings from a customs perspective and allow for the temporary importation and stay of goods in a country without incurring customs duties and taxes.
In simple terms, it acts as the “passport” for your shipment.
It informs customs authorities that your goods are temporarily exported and sent to a destination country, with the commitment that they will be returned to the country of origin within a specified period (usually one year).
The ATA carnet must include goods intended for a single purpose—meaning a carnet cannot be issued for both exhibition and professional equipment simultaneously.
It is issued by the country’s Chambers of Commerce and Industry and only in cases of temporary exportation-importation of:
- Professional equipment
- Scientific equipment
- Educational materials
- Commercial samples and promotional materials
- Items for display or use in exhibitions or conferences
