Applying for temporary admission authorisation

Products to be declared for the temporary admission procedure with total relief from import duty will not be subject to import duty or VAT. Products to be declared for the temporary admission procedure with partial relief from import duty will not be subject to import duty when placed under the procedure, but when the procedure is discharged. Goods to be placed under the temporary admission procedure are only subject to trade policy measures prohibiting the entry of goods into the customs territory of the Union or their exit from that territory.

Unlike with other procedures, authorisation for temporary admission can be applied for with a customs declaration and granted by releasing the goods for the procedure also when the application for authorisation involves more than one Member State.

Authorisation for temporary admission cannot be applied for with a customs declaration when

  • the customs declaration is submitted as a simplified import declaration
  • centralised clearance is used
  • the customs declaration is made by entry in the declarant’s records
  • the temporarily admitted goods are going to be replaced with equivalent goods
  • retroactive authorisation is required.

When an authorisation application is submitted by an act deemed to be a customs declaration or with an oral customs declaration, the goods to be placed under the temporary admission procedure are not subject to liability guarantee as concerns the import duties (or any other duties and fees) that are not levied when the goods are placed under the temporary admission procedure.

Authorisations applied for with a standard customs declaration and written authorisations granted by the Authorisation Centre require a liability guarantee. Liability guarantee is not required in the following cases even though the standard customs declaration is used:

  • in the case of materials used in international traffic by airlines, shipping or railway companies or providers of postal services provided that those materials are distinctively marked
  • in the case of packings imported empty, provided that they carry indelible non-removable markings
  • where the previous holder of the authorisation for temporary admission has declared the goods for the temporary admission procedure with an oral customs declaration or by and act deemed to be a customs declaration and those goods are subsequently placed under temporary admission for the same purpose.

Act deemed to be a customs declaration

The easiest way to submit a customs declaration that serves as an authorisation application for placing goods under temporary admission is by an act deemed to be a customs declaration. Such an act can be e.g. choosing the green channel at a customs office.

The following goods can be placed under the temporary admission procedure with a measure deemed to be a customs declaration that also serves as an authorisation application (DA Article 139):

  1. pallets, containers and means of transport as well as accessories and equipment for them, as referred to in Articles 208 to 216
  2. personal effects and goods for sports purposes referred to in Article 219
  3. welfare material for seafarers used on a vessel engaged in international maritime traffic referred to in Article 220(a)
  4. medical, surgical and laboratory equipment referred to in Article 222
  5. disaster relief material used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union
  6. portable musical instruments temporarily imported by travellers and intended to be used as professional equipment
  7. packings which are imported filled or empty and are intended for re-export, whether filled or empty, bearing the permanent, indelible markings identifying a person established within or outside the customs territory of the Union More information about packings and electronic cargo security and tracking devices.
  8. electronic security and tracking devices for cargo placed inside or attached to the transported packings – the packings can be filled or empty.
  9. goods covered by NATO form 302 or EU form 302. For more information about using the form, see the instruction “Use of form 302 for military purposes” on the webpage “Transit”.

Situations where an act deemed to be a customs declaration is considered an authorisation application for temporary admission (Commission Delegated Regulation 2015/2446 (DA), Article 141):

  • going through the green or ‘nothing to declare’ channel in a customs office where the two-channel system is in operation
  • going through a customs office which does not operate the two-channel system
  • affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions
  • the sole act of the goods crossing the frontier of the customs territory of the Union in any of the following situations:
    • The exception from the requirement to transport the goods to the appropriate place is based on the special circumstances referred to in Article 135(5) UCC.
    • Goods as referred to in Article 136(1), points (a), (j) and (ja) DA are deemed to be declared for temporary admission in accordance with Article 139(1) DA
      • goods in point (a) are goods referred to in Articles 208–216 DA, such as pallets, containers and means of transport 
      • goods in point (j) are packings referred to in Article 228 DA
      • goods in point (ja) are electronic security and tracking devices for cargo placed inside the packings or attached to the packings, referred to in Article 228 DA.

However, the following cannot be placed under the procedure with an act deemed to be a customs declaration:

  • goods subject to a prohibition or restriction
  • goods subject to any other special formality provided for in Union legislation which the customs authorities are required to apply.

An exception to this are goods moved or used under cover of a NATO form 302 or an EU form 302.

Instead of a customs declaration submitted by a factual act, Customs may require for the goods to be placed under the procedure with a standard customs declaration in the case of means of transport and their spare parts, accessories or equipment. A standard customs declaration is also required when the customs authorities consider there to be a serious risk of non-compliance with one of the obligations laid down in the customs legislation.

Submitting an oral customs declaration

A customs declaration for placing goods under the temporary admission procedure can be submitted orally. An oral customs declaration is considered an authorisation application for temporary admission in the following circumstances (Commission Delegated Regulation 2015/2446 (DA), Article 136(1):

  1. pallets, containers and means of transport, and spare parts, accessories and equipment for those pallets, containers and means of transport, as referred to in Articles 208 to 216
  2. personal effects and goods for sports purposes referred to in Article 219
  3. welfare material for seafarers used on a vessel engaged in international maritime traffic referred to in Article 220(a)
  4. medical, surgical and laboratory equipment referred to in Article 222
  5. animals referred to in Article 223 provided that they are intended for transhumance or grazing or for the performance of work or transport
  6. equipment referred to in Article 224(a)
  7. instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant satisfying the conditions laid down in Article 226(1)
  8. disaster relief material used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union
  9. portable musical instruments temporarily imported by travellers and intended to be used as professional equipment
  10. packings which are imported filled or empty and are intended for re-export, whether filled or empty, bearing the permanent, indelible markings identifying a person established within or outside the customs territory of the Union. More information about packings and electronic cargo security and tracking devices.
  11. electronic security and tracking devices for cargo placed inside or attached to the transported packings – the packings can be filled or empty
  12. radio and television production and broadcasting equipment and vehicles specially adapted for use for the purposes of radio and television production and broadcasting and their equipment, imported by public or private organisations established outside the customs territory of the Union and approved by the customs authorities issuing the authorisation for the temporary admission of such equipment and vehicles
  13. other goods, where this is authorised by the customs authorities.
    • Please note that you can be authorised to submit an oral customs declaration only in exceptional cases.

In all the above situations, goods can be placed under the temporary admission procedure with an oral customs declaration. Note that some cases are of the type referred to above involving goods that can be placed under the temporary admission procedure by an act deemed to be a customs declaration. This means that the customer can choose between placing these goods under the temporary admission procedure by an act deemed to be a customs declaration or by submitting an oral customs declaration. Points 5, 6, 7, 12 and 13 concern circumstances where goods cannot be placed under the temporary admission procedure by an act deemed to be customs declaration, which means that the goods must always be placed under the procedure by submitting at least an oral or written customs declaration.

Customs form 613e must always be submitted in support of an oral customs declaration for temporary admission.

However, the following cannot be placed under the procedure with an oral customs declaration:

  • goods subject to a prohibition or restriction
  • goods subject to any other special formality provided for in Union legislation which the customs authorities are required to apply.

Instead of an oral declaration, Customs may require for the goods to be placed under the procedure with a standard customs declaration in the case of means of transport and their spare parts, accessories or equipment. A standard customs declaration is also required when Customs considers there to be a serious risk of non-compliance with one of the obligations laid down in the customs legislation.

Standard written customs declaration

A standard written customs declaration can be submitted for the goods when the authorisation application for placing goods under the temporary admission procedure cannot be submitted by an act deemed to be a customs declaration or with an oral customs declaration. In that case, the customs declaration must be supplemented with additional information required for applying the procedure. The standard customs declaration is submitted via the Customs Clearance Service or via message exchange.

When the goods are imported in particular situations having no economic effect in the Union (Article 236(b) DA, “national procedure D28”), Customs may require that a written authorisation for use of the procedure be applied for from the Authorisation Centre.

Authorisation granted by the Customs Authorisation Centre

A written authorisation is not required for the temporary admission procedure under any circumstances.

If the same type of goods are often placed under the procedure for the same purpose, applying for an authorisation makes it easier to submit a customs declaration concerning the procedure. In that case, the written authorisation should be applied for from the Customs Authorisation Centre via the Authorisations and Decisions Service.

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