Temporary Import: What documentation do I need to provide to customs to clear the import?
What documentation is typically required?
A pro forma invoice, clearly stating that this is a temporary import and detailing the value of the goods.
Packing list, including the description, quantities, weights, and product references.
Information on the purpose of the import, for example: exhibition, trade show, demonstration, repair, testing, professional equipment, etc.
Details of the goods, including a detailed description, brands, models, serial numbers, or any other identifying information.
Transportation document, such as an AWB, B/L, or CMR, depending on the mode of transportation used.
Information regarding the expected duration of the goods’ stay in the European Union and their subsequent re-export. Before the goods arrive at Customs, it is advisable to review all documentation and determine the most appropriate procedure.
If the import is temporary with full exemption from import duties: no customs duties are paid, nor, normally, import VAT, provided the requirements of the regime are met.
If the exemption is partial: there may be duties or taxes associated with the period the goods remain in the EU.
If the import is made using an ATA Carnet: for certain transactions, this allows for temporary importation without paying duties and taxes, provided that the conditions of the regime are met and the goods are subsequently re-exported.
