What does the temporary admission procedure involve?
The procedure allows the use in EU customs territory of non-EU goods destined for re-export with total or partial relief from import duty (import VAT) and without them being subject to commercial policy measures.
Re-export of the goods must take place within the authorised time limit (12 months, extendable for a further 12 months). The goods must not have been altered apart from normal depreciation due to use. Sale of the goods is not necessary.
If the conditions of the procedure are not fulfilled, i.e. the goods are altered or they are not going to be re-exported, the goods can be released on payment of the corresponding customs duties and VAT.
Total relief from import duties
There is a list of specific goods covered under this procedure which are totally exempt from import duties, the most common are:
- Imports of professional equipment.
- Material for exhibitions, fairs, conferences, etc.
- Teaching equipment.
- Medical, surgical and laboratory equipment (in cases of emergency and to relieve situations of insufficient medical equipment), equipment for casts.
- Free samples and representative items.
- Works of art and antiques.
- Means of transport.
- Special tools and instruments to be used in the production of goods to be exported in their entirety.
- Personal effects of a traveller for the duration of their stay in European Union territory.
Who should apply for the use of temporary admission?
Primarily, manufacturing companies that want to produce goods abroad and re-import them because they can produce these goods at no cost or at a reduced cost abroad compared to the cost of producing or converting them in Spain.
This will be of interest to importers of goods, who have partial or total relief from import duty, if these goods are to be re-exported without undergoing any alterations.
Importers who are not established within the customs territory of the European Union can apply for temporary admission.
How does a company apply for an authorisation for temporary admission?
It is necessary to have an authorisation and to submit an official form. We can process this for you once you provide us with the necessary information. The application for the authorisation should be made in the member state where the goods will be used for the first time and it can be lodged:
On submission of the customs declaration
This is generally the case if the goods are cleared by the customs office of entry. The authorisation is granted with the release of goods.
Prior to submission of the customs declaration
Only in certain cases: if it is a centralised clearance, if several member states are involved, if a simplified or incomplete declaration is submitted, etc.
With the new Union Customs Code, when applying for the authorisation prior to the declaration, it is important to give us sufficient notice of your intention to request the customs procedure because goods will not be cleared until it is granted (within a period of 120 days).
If you are interested in advice, processing and customs clearance relating to the temporary admission procedure, please contact us.
Find out how our customs agents can solve your customs clearance issues.