Temporary admission

In temporary admission, non-Union goods can be brought into the EU for a specified period of time for purposes prescribed by law. Temporary admission can be partly or entirely exempt from import duty.

Temporary admission is one of the so-called special procedures.

The purpose of the temporary admission procedure is to bring in goods temporarily to the territory of the EU and to re-export them in an unaltered state from the EU. Wear and tear due to normal use as well as depreciation is allowed. The goods may undergo repairs, checks and adjustments required by maintenance, but the characteristics of the goods may not be improved.

What goods can be placed under the procedure?

Examples of goods that can be released for the temporary admission procedure 

  • means of transport and spare parts or accessories for means of transport 
  • goods needed for transport, such as containers, pallets and packings as well as their spare parts and accessories
  • Read more on the page Clearing containers and packings through Customs
    • goods subject to tests 
  • goods brought in for exhibitions
  • sports equipment brought in for sports competitions 
  • goods imported by travellers
  • professional equipment.

You can find more examples in the drop-down menu below.

The goods to be released for the procedure must be identifiable. In certain cases, identification is not required. This depends on the nature or use of the goods.

For more detailed information on the conditions for goods to be eligible for being placed under temporary admission exempt from import duty, see Articles 207–236 of the Delegated Act.

  • 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
  • animals
  • sound, image or data carrying media, as well as publicity material
  • professional equipment
  • pedagogic material and scientific equipment
  • packings
  • 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
  • samples
  • replacement means of production
  • goods for events or for sale
  • spare parts, accessories and equipment

You need an authorisation?

The use of the procedure always requires an authorisation granted by Customs. There are different ways to obtain the authorisation:

  • You can apply for a written authorisation in advance from the Customs Authorisation Centre.
  • A standard customs declaration can also serve as an application for authorisation.
  • In some cases, an oral customs declaration (+Customs form 613e) or an act deemed to be a customs declaration (e.g. choosing the green channel at a customs office) can also serve as an application for authorisation.

Read more about which authorisation to use in different situations on the page Authorisation applied for and granted with a customs declaration.

The authorisation holder can be a person established in the territory of the EU or outside the customs territory of the EU. Read more detailed guidance on the authorisation holder on the page Authorisation applied for and granted with a customs declaration.


Authorisation applied for with a customs declaration

You can usually apply for a temporary admission authorisation with a standard customs declaration. Provide the additional information required for the authorisation in the customs declaration. Message declarants provide this information using additional information codes, and in the Customs Clearance Service this information is provided under “Authorisation request”. An authorisation for the procedure is granted when the goods are released for the temporary admission procedure.

Authorisation applied for with an oral customs declaration or with an act deemed to be a customs declaration

In some cases, the application for a temporary admission authorisation can be an oral customs declaration or an act deemed to be a customs declaration. To support the oral declaration, customs form 613e is always required.

When is a written authorisation granted by the Customs Authorisation Centre required?

A written authorisation must be applied for from the Customs Authorisation Centre if you

  • lodge a simplified customs declaration
  • you use centralised clearance 
  • you make a customs declaration by an entry of data in the declarant’s records 
  • you wish to replace the temporarily admitted goods with equivalent goods 
  • you need a retroactive authorisation.

Apply for the authorisation in the Authorisations and Decisions Service. The authorisation granted by the Customs Authorisation Centre must be valid when you start using the procedure.

The declaration details are compared to the authorisation details, so, if necessary, submit an application for amendment of the authorisation in the Authorisations and Decisions Service.


In temporary admission with total relief from import duty, non-Union goods can be used in the customs territory of the EU without levy of import duties and taxes, such as customs duty or VAT. 

However, a guarantee equal to the amount of import duties and taxes usually has to be lodged for the goods. A guarantee is not needed, however, when Customs has accepted a customs declaration made by an act deemed to be a customs declaration (e.g. choosing the green channel) or by an oral declaration. Read more on the liability guarantee on the page Guarantees.

Temporarily admitted goods are not subject to trade policy measures, unless these measures prohibit the entry of the goods into the customs territory of the Union or their exit from that territory.

Read about the import duties and taxes to be paid for temporary admission with partial relief from import duty under “Temporary admission with partial relief from import duty”.

A customs debt will be incurred if the procedure is not properly discharged

The holder of the authorisation must notify the supervising customs office if the goods haven’t been re-exported or placed under a subsequent customs procedure within the time limit for discharging the procedure. A customs debt will be incurred for such goods (UCC Article 79). Article 85 of the Union Customs Code shall be applied when determining the amount of customs debt.

More information: Customs duty and VAT


In the temporary admission declaration, the type of representation can be direct representation (2) or direct representation on guarantor’s responsibility (2 + additional information code FITAK). In the Customs Clearance Service, you can choose the type of representation in the “Parties” section under “Representative”. In the drop-down menu, select either “2 – Direct representation” or “2 – Direct representation” and tick the box “On guarantor’s responsibility”. In an export declaration, the only possible type of representation is direct representation (2).


Instructions on how to lodge a customs declaration in the temporary admission procedure

The additional information and codes to be provided in customs declarations for temporary admission can be accessed from the drop-down menus below.

You can also find general instructions for submitting customs declarations on the page How do I submit a customs declaration and more specific instructions for completing a declaration in the user instructions for the Customs Clearance Service and in the message implementing guidelines for message declarants.

Kun annat kokonaan tuontitullittoman väliaikaisen maahantuonnin tuonti-ilmoituksen, ilmoita seuraavat koodit:

  • When you are submitting a customs declaration for temporary admission with total relief from import duty, provide the following codes:
  • requested procedure: “53 – Placing of goods under temporary admission”
  • previous procedure or “00 – No previous procedure”, if there is no previous procedure
  • additional procedure code based on which you are requesting the temporary admission procedure for the goods
    • The additional procedure code is a code beginning with D (D01–D30, D51). 
  • preference code “100 – Tariff arrangement erga omnes”
  • nature of transaction that best describes your activity 
    • “60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months” 
    • “91 – Hire, loan, and operational leasing longer than 24 months” 
    • ”99 – Other transactions which cannot be classified under other codes”
  • Value of the goods

    • Provide the information you have on the value of the goods as the value. In temporary admission, the freight and insurance costs are included in the value. Please note that you cannot provide the value of 0 euros.

      • In the Customs Clearance Service, enter the value of the goods under “Transaction price”.

      • In message format, provide the value under “Item amount invoiced”.

  • An invoice or some other document indicating the value of the goods

    • Enter the details of the document and speed up the processing by attaching the document beforehand.

  • owner of the goods and the owner’s address details, if the additional procedure is D03, D08, D09, D12, D13, D16, D17 or D24 
    • Message declarants provide this information using the additional information code “FIOOG – Owner of the goods”.
    • In the Customs Clearance Service, this information is provided under “Authorisation request”.

If you have an authorisation granted by the Customs Authorisation Centre

If you have an authorisation applied for in advance and granted by the Customs Authorisation Centre, the additional information related to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation. Provide the authorisation number in the customs declaration as follows: 

  • in message exchange under “Authorisations”  
  • in the Customs Clearance Service in the first choices after choosing the procedure.

If you apply for an authorisation with a customs declaration

When you’re applying for an authorisation with a customs declaration in the Customs Clearance Service, provide the details required for special procedures under “Authorisation request”. In the Customs Clearance Service, the same details must be provided as in message exchange.

When you’re applying for an authorisation with a message declaration, provide the detail about applying for an authorisation using the additional information code “00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration”. 

In addition, provide the additional information for special procedures as follows:

  • Time limit required for using the procedure in whole months. If you are a message declarant, use the code “FIXBH – period for discharge”.
  • The customs office supervising the procedure, only in message exchange with the code ”FIXAA – Supervising customs office”.
    • In Finland, always enter “FI002000 – Electronic Service Centre”
  • Details of planned activities, e.g. testing or exhibition. If you are a message declarant, use the code “FIXBN – Details of planned activities”. 
  • All places where the goods are processed or used and address details. If you are a message declarant, use the code “FIXAC – Place(s) of processing or use”.
  • First place of use or processing and address details. If you are a message declarant, use the code “FIFPU – First place of use or processing”.
  • Some identification details by which the goods can be identified. As means for identification, you should provide a specifying piece of information on the goods, such as an ID number, serial number or the name of a painting. If you are a message declarant, use the code “FIXBQ – identification of goods”. Provide one of the following identification codes and a verbal identification as its description:
    • “1” – Serial number or manufacturer number 
    • “2” – Affixing lead seals, seals, stamps or other similar distinguishing signs 
    • “4” – Taking samples and using illustrations or technical descriptions  
    • “5” – Carrying out analyses 
    • “7” – Other means of identification (an explanation to be provided on the means of identification used) 
    • “8” – No measures of identification in accordance with Article 250(2)(b) of the Code (only suitable for temporary admission)
    • You can also provide other specifying means of identification, such as bookkeeping regarding a procedure and the address where it is held, under code “7 - Other means of identification”.

Re-export declaration discharging the procedure

When the temporary admission procedure is discharged with re-export, a re-export declaration (3153) is submitted for the goods. In the re-export declaration, provide the national procedure code ”7VL – Re-export of goods after temporary admission with total relief from import duty”. For detailed guidance, see “Discharge pf the procedure with re-export”.


You can use the following additional procedure codes in temporary admission declarations:

  • D01 – Pallets (including pallet spare parts, accessories and equipment) (Articles 208 and 209 of the Delegated Act (DA))
  • D02 – Containers (including container spare parts, accessories and equipment) (DA Articles 210 and 211) 
  • D03 – Means of road, rail, air, sea and inland waterway transport (DA Article 212)
  • D04 – Personal effects and goods for sports purposes imported by travellers (DA Article 219)
  • D05 – Welfare material for seafarers (DA Article 220)
  • D06 – Disaster relief material (DA Article 221)
  • D07 – Medical, surgical and laboratory equipment (DA Article 222)
  • D08 – Animals (twelve months or more) (DA Article 223)
  • D09 – Goods for use in frontier zone (DA Article 224)
  • D10 – Sound, image or data carrying media (DA Article 225)
  • D11 – Publicity material (DA Article 225)
  • D12 – Professional equipment (DA Article 226)
  • D13 – Pedagogic material and scientific equipment (DA Article 227)
  • D14 – Packings, full (DA Article 228)
  • D15 – Packings, empty (DA Article 228)
  • D16 – Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles (DA Article 229)
  • D17 – Special tools and instruments (DA Article 230)
  • D18 – Goods subject to tests, experiments or demonstrations (DA Article 231(a))
  • D19 – Goods, subject to satisfactory acceptance tests, provided for in a sales contract (DA Article 231(b))
  • D20 – Goods used to carry out tests, experiments or demonstrations without financial gain (six months) (DA Article 231(c))
  • D21 – Samples (DA Article 232)
  • D22 – Replacement means of production (six months) (DA Article 233)
  • D23 – Goods for events or for sale (DA Article 234(1))
  • D24 – Goods for approval (six months) (DA Article 234(2))
  • D25 – Works of art, collectors' items and antiques (DA Article 234(3)(a))
  • D26 – Goods other than newly manufactured ones imported with a view to their sale by auction (DA Article 234(3)(b))
  • D27 – Spare parts, accessories and equipment (DA Article 235)
  • D28 – Goods imported in particular situations having no economic effect (DA Article 236(b))
  • D29 – Goods imported for a period not exceeding three months (DA Article 236(a))

Time limit for the procedure

Customs shall determine the period within which the goods must be re-exported or placed under a subsequent customs procedure. The time limit for the procedure depends on the use of the goods. The specified time limit must be observed, even if the authorisation doesn’t require you to keep separate records for the procedure. 

The time limit for the procedure is always specified in the authorisation granted by the Authorisation Centre. If you have applied for the authorisation with a customs declaration, the approved time limit for the procedure is shown in the decision on release.

The time limit must be followed and observed also when the goods are placed under the procedure by an act deemed to be a customs declaration.

Example: The driver (holder of the procedure) has driven the means of transport to the country using the green channel, in which case the means of transport has been released for the procedure by an act deemed to be a customs declaration. The holder of the procedure must see to that the time limit for the procedure is not exceeded. 

Read more about the time limits for the procedure on the page Authorisation applied for and granted with a customs declaration. 

 

You can request an extension of the time limit for the procedure due to exceptional circumstances. The extension must be requested before the time limit for the procedure has expired.

If the customs declaration has been submitted electronically, you can request an extension of the time limit for the procedure from the supervising customs office (supervising customs office code FI00200). If you have made the customs declaration orally or by an act deemed to be a customs declaration at a customs office, the supervising customs office is the customs office that received the declaration. 

Request an extension as follows:

  • In the Customs Clearance Service, the extension is requested in the section “Summary and submission’ of the customs declaration”. Click on “Request an extension”, then enter the new time limit and send the request to Customs.
  • If you are a message declarant, request an extension of the time limit with the message ”Free-form contact” and choose reason code “003 – Request for time limit extension”.
  • If you have made the customs declaration orally (Customs form 613e) or by an act deemed to be a customs declaration at a customs office request the extension using Customs form 975e ”Application, extension of procedure time limits”. Send the application to the Electronic Service Centre (valvovatulli(at)tulli.fi).

If the holder of the authorisation personally requests an extension in the Customs Clearance System, and the customs declaration was submitted via message exchange by using a direct representative on guarantor’s responsibility, Customs will ask for the representative’s agreement.

If you wish to extend the time limit of an authorisation granted by the Customs Authorisation Centre, submit an amendment application in the Authorisations and Decisions Service.


Discharge of the procedure

The procedure can be discharged by any acceptable customs procedure, usually re-export. If the goods were released for the procedure using a standard customs declaration, a discharge notification regarding the procedure must be submitted to the supervising customs office. If you used an oral declaration or an act deemed to be a customs declaration, the notification shall not be submitted. Check below the detailed instructions on how to discharge a procedure in different cases.

The temporary admission procedure can be discharged in one of the following ways: 

  • A re-export declaration (3153) is submitted for the goods. 
    • In the re-export declaration provide the additional information code FIXXX and as its description “TA” as well as the number of the temporary admission authorisation.
    • For detailed guidance, see “Discharge of the procedure with re-export”.
  • The goods are placed under a subsequent customs procedure, e.g. release for free circulation (4053), customs warehousing (7153), temporary admission (5353) or inward processing (5153).
    • In the customs declaration, provide the additional information code “00900 TA / Discharge of temporary admission / Article 238 of Delegated Regulation (EU) 2015/2446” and as its description the number of the temporary admission authorisation.
  • Temporary admission can be discharged by transit if the goods are transferred to another operator in the Union. The other operator can transfer the goods placed under the transit procedure to subsequent customs procedures, namely release for free circulation, customs warehousing, temporary admission or inward processing. If the goods are going to be re-exported from the Union, a transit declaration alone is not sufficient; a re-export declaration must always be submitted first for the goods.
    • In the transit declaration, under “Additional information”, provide the code “ZZZ” (other) and as its description “TA” as well as the number of the authorisation for temporary admission, if any.
    • As the previous procedure, enter the MRN of the temporary admission procedure or the number of the customs clearance decision. If the previous declaration was lodged through an active measure (such as by driving or sailing), provide the code “ZZZ – (other)” and the description “active measure”.
  • The temporary admission procedure can be discharged in the same way as when the goods were released for the procedure. If the goods were released for the procedure by an oral customs declaration or by an act deemed to be a customs declaration and the goods haven’t been released for any other customs procedure after that, you can also discharge the procedure by an oral customs declaration (+Customs form 613e) or by an act deemed to be a customs declaration (e.g. choosing the green channel at the customs office).

When the temporary admission procedure is discharged with re-export, use the procedure code 3151 (re-export).

A re-export declaration cannot be submitted in two stages, instead it always has to be complete.

If you have a written authorisation granted by the Customs Authorisation Centre

If you have a written authorisation granted by the Customs Authorisation Centre (additional statement code FIXBD), you can only declare goods indicated in one authorisation in a single re-export declaration. In a re-export declaration, you can enter as previous documents several customs declarations for special procedures. In a re-export declaration, you can only enter nine previous documents for one goods item. If there are more than nine previous documents, then the goods must be divided between several goods items. 

If you have an authorisation applied for with a customs declaration

If you have applied for an authorisation with a customs declaration (additional statement code FIXBF), you can declare goods covered by several import declarations in the re-export declaration. In that case, there can be several previous documents for one re-export declaration, and they must be goods item-specific. In a re-export declaration, you can only enter nine previous documents for one goods item. If there are more than nine previous documents, then the goods must be divided between several goods items.

Codes to be provided in a re-export declaration

Provide the following details in the re-export declaration:

  • supervising customs office with the code “FIXAA – Supervising customs office”
  • additional information code “FIXXX” and its description “TA”
  • one of the following national procedure codes, depending on whether the goods are admitted with partial or total relief from import duty:
    • ”7VL – Re-export of goods after temporary admission with total relief from import duty”
    • ”7VM – Re-export of goods after temporary admission with partial relief from import duty” 
  • authorisation type
    • In the Export Declaration Service, the authorisation type is chosen with the option button.
      • If you have a written authorisation, provide it with the document code “7VML” and provide the authorisation number and date.
    • If you are a message declarant, provide one of the following additional statement codes:
      • “FIXBF – Temporary admission: simplified authorisation procedure”, if the authorisation has been applied for with a customs declaration.
      • “”FIXBD – Temporary admission: standard authorisation procedure”, if you have an authorisation granted by the Authorisation Centre. Also provide the written authorisation with the document code “7VML” and provide the authorisation number and date. 
  • previous documents 
    • “IM – Import declaration” and as its description the customs clearance number and date
    • “MRN – MRN of previous electronic declaration” and as its description the MRN number and the goods item number (for example, 001) typed together without any spaces, as well as the date.

Please note that if you provide “IM – Import declaration” as the previous document, you cannot provide any MRN.

Any condition codes concerning export restrictions must be used like in any other export.


If the goods were released for the procedure using a standard customs declaration, a discharge notification regarding the procedure must be submitted to the supervising customs office. If you used an oral declaration or an act deemed to be a customs declaration, the notification shall not be submitted.
The discharge notification must be submitted no later than on the day following the expiry of the time limit for the procedure. 
In the case of temporary admission with total relief from import duty, submit the notification in one of the following ways:

  • In the Customs Clearance Service, click on “Contact Customs”. Provide the MRN and click on ‘”Other reason”. As the reason for contact, choose “007 – Bill of discharge / notification of discharge”.
  • If you are a message declarant send a “Free-form contact” message and choose “007 – Bill of discharge / notification of discharge” as the code for the reason for contact. 
  • Send the information e.g. in a separate document by email to the supervising customs office at valvovatulli(at)tulli.fi.

If you are submitting a discharge notification regarding the temporary admission procedure with partial relief from import duty, see the instructions under “Discharging the procedure for temporary admission with partial relief from import duty”.


Temporary admission with partial relief from import duty

If the conditions of temporary admission with total relief from import duty are not fully met, the goods can be granted an authorisation for temporary admission with partial relief from import duty (DA, Articles 209–216 and 219–236). Authorisation shall not be granted for consumable goods. The temporary admission procedure with partial relief from import duty is provided for in UCC, Article 252 and in DA, Article 206.

Temporarily admitted goods are not subject to trade policy measures, unless these measures prohibit the entry of the goods into the customs territory of the Union or their exit from that territory.

Import duties and taxes for temporary admission with partial relief from import duty are to be paid as follows:

  • Import VAT must be paid for the goods (VAT Act, section 1(1)(2)).
  • Import duty is payable at the rate of 3% of the amount of import duties that should have been paid if the goods had been released for free circulation. That amount shall be payable for every month or fraction of a month during which the goods have been placed under the temporary admission procedure with partial relief from import duty. However, the amount of import duty shall not exceed that which would have been payable if the goods had been released for free circulation on the date on which they were placed under the temporary admission procedure.

Provide the following details in the customs declaration:

  • requested procedure: “53 – Placing of goods under temporary admission”
  • previous procedure or “00 – No previous procedure”, if there is no previous procedure
  • additional procedure code “D51 – Temporary admission with partial relief from import duty” 
    • Please note that in temporary admission with partial relief from import duty, a VAT debt is already incurred on the value of the goods at the time of import.
  • preference code “100 – Tariff arrangement erga omnes”
  • nature of transaction that best describes your activity 
    • “60 – Transactions not involving transfer of ownership, e.g. repair of goods; hire, loan, operational leasing or other temporary uses, for less than 24 months” 
    • “91 – Hire, loan, and operational leasing longer than 24 months” 
    • ”99 – Other transactions which cannot be classified under other codes”.

If you have an authorisation granted by the Customs Authorisation Centre

If you have an authorisation applied for in advance and granted by the Customs Authorisation Centre, the additional information related to the procedure, such as the time limit, is generated automatically on the decision according to the authorisation. Provide the authorisation number in the customs declaration as follows: 

  • in message exchange under “Authorisations”  
  • in the Customs Clearance Service in the first choices after choosing the procedure.

If you apply for an authorisation with a customs declaration

When you’re applying for an authorisation in the Customs Clearance Service, provide the details required for special procedures under ‘Authorisation request.’ The same details are entered in the Customs Clearance Service as in message exchange.

When you’re applying for an authorisation with a message declaration, provide the detail about applying for an authorisation using the additional information code “00100 – Application for authorisation for the use of a special procedure other than transit based on the customs declaration”. 

In addition, provide the additional information for special procedures as follows:

  • Time limit required for using the procedure in whole months. If you are a message declarant, use the code “FIXBH – period for discharge”.
  • The customs office supervising the procedure, only in message exchange with the code ”FIXAA – Supervising customs office”.
    • In Finland, always enter “FI002000 – Electronic Service Centre”
  • Details of planned activities, e.g. testing or exhibition. If you are a message declarant, use the code “FIXBN – Details of planned activities”. 
  • All places where the goods are processed or used and address details. If you are a message declarant, use the code “FIXAC – Place(s) of processing or use”.
  • First place of use or processing and address details. If you are a message declarant, use the code “FIFPU – First place of use or processing”.
  • Some identification details by which the goods can be identified. If you are a message declarant, use the code “FIXBQ – identification of goods”. Provide one of the following identification codes and a verbal identification as its description:
    • “1” – Serial number or manufacturer number 
    • “2” – Affixing lead seals, seals, stamps or other similar distinguishing signs 
    • “4” – Taking samples and using illustrations or technical descriptions  
    • “5” – Carrying out analyses 
    • “7” – Other means of identification (an explanation to be provided on the means of identification used) 
    • “8” – No measures of identification in accordance with Article 250(2)(b) of the Code (only suitable for temporary admission).

Goods places under a procedure with one customs declaration can be placed under another customs procedure or re-exported in several separate consignments from the Union.


When the procedure for temporary admission with partial relief from import duty is discharged with re-export, a re-export declaration (3153) is submitted for the goods. In the re-export declaration, provide the national procedure code ”7VM – Re-export of goods after temporary admission with partial relief from import duty”. For detailed guidance, see “Discharge of the procedure with re-export”. 

Also submit a discharge notification

If the goods were released for the procedure using a standard customs declaration, a discharge notification regarding the procedure must be submitted to the supervising customs office.

The discharge notification must be submitted no later than on the day following the expiry of the time limit for the procedure. 

In the case of temporary admission with partial relief from import duty, submit the notification in one of the following ways:

  • In the Customs Clearance Service, click on “Contact Customs”. Provide the MRN and click on ‘”Other reason”. As the reason for contact, choose “008 – Notification of re-export or placement under another customs procedure after temporary admission (OSI)”.
  • As the description, provide the MRN of the re-export and the details required for levying the customs debt incurred (e.g. time of use, value, packages and the commodity code of the goods).
  • If you are a message declarant, send a “Free-form contact” message and as the reason for contact, choose “008 – Notification of re-export or placement under another customs procedure after temporary admission (OSI)”.
    • As the description, provide the MRN of the re-export and the details required for levying the customs debt incurred (e.g. time of use, value, packages and the commodity code of the goods).
  • Send the information e.g. in a separate document by email to the supervising customs office at valvovatulli(at)tulli.fi.

Customs sends a decision on the custom debt to be levied as a reply to the customer.


More specific instructions for temporary admission of means of transport

This section provides instructions on temporary admission of means of transport. You can find the instructions in the drop-down menus below. For more information, please also see the separate customer bulletin Temporary admission of means of transport.

  • 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. 

Applicable legislation:

  • 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.

Applicable legislation:

  • 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.


Points to consider

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.


You can get the ATA carnet stamped at the nearest customs office that provides customer service or at Airport Customs. Customs no longer provides customer service in all the ports, but you can book an appointment. 

The ATA carnet must always be presented to customs for endorsement at the customs office of the country from which it departs or to which it arrives. There is no need to present it in each country of the EU territory, because the EU is a single customs territory.

Using the ATA carnet in different situations

Vouchers for various uses are itemised in the ATA carnet as different coloured pages as follows:

  • Exportation = export voucher for customs in the country of exportation (yellow) 
  • Importation = import voucher for customs in the country of importation (white)
  • Re-exportation = re-exportation voucher for customs in the country of destination (white)
  • Re-importation = return voucher for customs in the country of departure (yellow)
  • Transit = transit sheets for customs of the country of transit (blue)

If goods are transported to several countries or in split shipments, check that there are enough vouchers in the ATA carnet. While the ATA carnet is valid, more vouchers and an extension of the validity of the ATA carnet may be granted upon application for justified reasons. You can apply for a duplicate to replace a lost ATA carnet.

Temporary export with an ATA carnet

Opening of the ATA carnet by customs in the export country: Exportation voucher

The goods and the ATA carnet are presented to customs in the export country. The user of the ATA carnet must sign the front cover and fill in sections D to F of the Exportation voucher and sign it. The Exportation voucher stays with customs in the export country.

The export entries in the ATA carnet are made by customs in the export country. If the goods are exported via another EU country, section seven of the yellow exportation counterfoil is not filled in, rather the customs office at the place of exit from the EU validates it with a signature and a date stamp. The counterfoils should not be removed from the ATA carnet.

Example: An ATA carnet transport by air from Oulu via Helsinki to Japan 

The goods are loaded on board an aircraft in Oulu and in the customs area of the airport at Helsinki they are transhipped onto an aircraft headed for Japan. The ATA carnet is stamped and validated in Oulu at a customs office that offers service by appointment.

Example: An ATA carnet transport by ship from Helsinki to Germany and from there to Canada by air

The goods leave Helsinki by car and continue the journey by ship to Germany, where they are loaded onto an aircraft headed for Canada. The ATA carnet is presented to customs for endorsement either at Airport Customs or at a port where the customs office provides service by appointment. Customs in Helsinki does not confirm the exit with an entry in section seven of the counterfoil; rather it is confirmed at the customs office in Germany, where the goods and the ATA carnet must be presented. 

Return of the ATA carnet to the country of dispatch: Re-importation voucher 

When the goods return, the ATA carnet is presented to customs at the first place of entry in the EU. The user of the ATA carnet must fill in sections D to F of the Re-importation voucher and sign it. Customs will send the Re-importation voucher to the return address of customs in the export country. 

Using the ATA carnet as a transit document: Transit sheet

When the ATA carnet is used for starting a transit procedure in the country or area of transit, sections ‘D means of transport,’ ‘E packaging details’ and ‘F a) goods’ (numbers from the general goods list) are filled in. Furthermore, the place, date, name in print and the signature must be provided. Customs provides a time within which the ATA carnet transit document must be presented at the point of destination indicated.

See instructions for private persons on transporting goods with an ATA carnet


  • 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