Temporary admission with total or partial relief from import duties can be granted to non-Union goods that are brought into the EU to be used for a set duration for purposes prescribed by law and under the prescribed requirements.
As a rule, the holder of an authorisation for temporary admission must be a person established outside the customs territory of the Union.
Customs does not apply trade policy measures to temporarily imported goods, unless the measures prohibit the entry of goods into the customs territory of the Union, or their exit from the said territory.
Import duties such as customs duties and value added tax are not usually levied in connection with temporary admission. Temporary admission can be partly or entirely exempt from import duties. However, in most cases Customs requires a guarantee that corresponds to the amount of import duties.
Further information: Customs duty and value added tax
When the time limit expires, the goods must be re-exported from the customs territory of the Union in the same condition as they were in upon import to the Union.
Temporary admission can be discharged by transit only if the goods are transferred to another authorisation holder within the Union. In the transit declaration, in the box for additional information, enter the following information:
- “ZZZ” (other) and “TA” as well as the number of the authorisation for temporary admission, if any
As the previous procedure, enter the number of the customs clearance decision concerning temporary admission.
- pallets, spare parts of pallets, supplies and equipment
- containers, spare parts of containers, and supplies
- means of transport and their spare parts, supplies and equipment
- personal effects and goods for sports purposes imported by travellers
- welfare material for seafarers
- disaster relief material
- medical, surgical and laboratory equipment
- sound, image or data carrying media, as well as publicity material
- professional equipment
- pedagogic material and scientific equipment
- moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
- special tools and instruments
- goods used to carry out tests
- goods to be subjected to tests
- replacement means of production
- goods for events or for sale
- spare parts, accessories and equipment
- Temporary admission to the European Union with relief from import duty is granted for the purpose of industrial or commercial transport of goods, either free of charge or in return for a charge, for means of transport by road registered outside the customs territory of the EU in the name of a person based outside the customs territory of the EU.
- The person who declares the means of transport for temporary admission is to be established outside the European Union.
- As a rule, means of transport registered outside the EU have been placed under the temporary admission procedure so that they cross the border of the customs territory of the EU, which can be deemed to be a customs declaration.
- A means of transport brought to the EU under the temporary admission procedure must not be left in the territory of the EU without the person entitled to use the means of transport being present there.
- The means of transport may be left in the customs territory of the EU temporarily and as exempt from customs duty only for the time required for transport.
- When the time required for the transport has expired, the temporary admission procedure regarding the means of transport in commercial use must be discharged with another customs procedure, which in the case of third-country transport equipment is usually re-export.
- The time required for the transport varies. The main rule is that the vehicle must exit the territory of the EU without delay once the tasks relating to transport are completed.
- In each individual case, Customs considers whether the means of transport has remained in the customs territory of the EU for longer than required for completing the transport task.
- In cases where a means of transport is regarded as having stayed in the customs territory of the European Union for longer than required for the transport, and there is no acceptable reason for exceeding the time limit, Customs will levy the appropriate import duties on the means of transport. In such cases, the means of transport remains in the possession of Customs until the import duties are paid.
- Union Customs Code, Regulation (EU) 952/2013, Articles 215, 250 and 251
- Commission Delegated Regulation (EU) 2015/2446, Articles 212 and 217
A natural person resident in the customs territory of the EU may temporarily bring in, for commercial or private use, a means of transport registered outside the customs territory of the EU with total relief from import duty under the following conditions:
- The person has a contract of employment with the owner, hirer or lessee of the means of transport, and the employer is established outside the EU.
- The person can present a copy of the contract of employment upon request.
- Private use is limited only to journeys between the place of work and the place of residence of the employee or to performing a professional task of the employee as stipulated in the contract of employment.
Commercial use means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration.
Private use means the use of a means of transport for other than commercial purposes.
Temporary duty-free admission of a means of transport
Proving the employment
If the driver of the means of transport is unable to verify their employment relationship with the owner, hirer or lessee of the means of transport by presenting a copy of their contract of employment upon request, the means of transport in question cannot be brought into the customs territory of the EU without paying import duties.
Using the means of transport in the customs territory of the EU
The person bringing the means of transport into the customs territory of the EU
- is responsible for making sure that the means of transport, while in private use, is used only for journeys between the place of work and the place of residence of the employee or with the purpose of performing a professional task of the employee as stipulated in the contract of employment
- is also responsible for making sure that the means of transport is not handed over to a person who does not meet all the above conditions.
Not complying with these conditions will result in the incurrence and collection of a customs debt and value added tax on import.
- Delegated Regulation, art. 215
- UCC, Art. 250 (2)(d)
- In certain cases involving private use, the regulations and application procedures of the Car Tax Act (1994/1482) concerning temporary tax-free use are to be noted.
Means of transport can be brought to the customs territory of the EU for repair, provided that they are actively placed under the temporary admission procedure (by lodging a customs declaration.) In that case, all the conditions for the temporary admission of means of transport must be met, i.e. the means of transport must be registered outside the customs territory of the EU in the name of a person established outside the customs territory of the EU or, if the means of transport is not registered, its owner must be established outside the customs territory of the EU. In such cases, there will be no certification of exit, which must be taken into account as regards value added taxation.
An authorisation for the procedure can be applied for with a customs declaration. In that case the required additional information is provided with a message declaration or in box 44 of the SAD form or, when necessary, with an attached document. As the attached document, you can use e.g. customs form 658s (in Finnish) or some other document that contains the corresponding information. An authorisation for the procedure is granted when the goods are released for the temporary admission procedure.
A standard authorisation for the temporary admission procedure is applied for in advance with customs form No. 1017e.
A standard authorisation is not required for the temporary admission procedure. In practice, you can always apply for an authorisation for the procedure with a customs declaration.
The standard authorisation is mandatory if the company wants to use a simplified customs declaration, centralised clearance or entry in the declarant’s records. The company must also have the standard authorisation when it wants to replace the temporarily admitted goods with equivalent goods or when it needs a retroactive authorisation.
In certain cases, an oral customs declaration can serve as an application for a temporary admission authorisation, e.g. as concerns a means of transport imported on a trailer. An act considered a customs declaration can also serve as an application, e.g. when you choose the green channel at a customs office. However, to support the oral declaration, customs form 613e is always required.
Goods brought in temporarily must be either re-exported or placed under a subsequent customs procedure within the given time limit.
If goods have not been re-exported or placed under a subsequent customs procedure within the time limit for ending the prescribed procedure, the holder of the authorisation must report this to the supervising customs office. A customs debt is incurred for such goods according to Article 79 of the Union Customs Code. Article 85 of the Union Customs Code is to be implemented when the amount of customs debt is determined.
A customs declaration is not required for temporary admission when goods are imported under an ATA or CPD Carnet. An ATA or CPD Carnet serves as a customs clearance document in which Customs makes the necessary entries. ATA and CPD Carnets also comprise an acceptable guarantee for import goods.
Goods exported under an ATA or CPD Carnet must be re-exported within the given time limit (max. one year), and the goods must be transported to the original country of departure where the Carnet must be returned to the chamber of commerce that issued it.
Carnets are international customs documents. The following goods can be temporarily imported and exported with ATA Carnets to countries that are parties to the customs convention in question. The following goods can also be imported from Taiwan to the EU or exported from EU Member States to Taiwan with a CPD/China-Taiwan Carnet.
- exhibition goods
- professional equipment
- commercial samples.
ATA Carnets are granted upon application by chambers of commerce in each of the contracting countries. Further information on ATA and CPD Carnets is available on the website of the Finland Chamber of Commerce.
Please note that Carnets do not replace other documents that possibly need to be presented upon import, nor do they replace permits such as licences for the import of firearms, or health certificates.
- Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council), Articles 77, 79–80, 85, 210–225, 250–253.
- Commission Implementing Regulation (EU) 2015/2447, Article 264–269
- Commission Delegated Regulation (EU) 2015/2446, Articles 81, 136, 139, 169, 174, 178-180, 182, 204–238
- Transitional regulation (EU) 2016/341, Articles 22 and 55