It is no secret that the European Union is one of the largest importers in the world today. Most all goods are shipped from Asian countries, including China. However, sometimes entrepreneurs do not initially plan to send their goods out with ends in mind. In many cases, it may be necessary to re-export goods back to their home country.
What to do in such cases, because no one wants to pay full tax duties when returning goods. In fact, there is a reasonable solution, which is called temporary importation of goods into the territory of EU countries. In this article, we want to tell you more about this possibility and the peculiarities of this customs regime.
Temporary importation into the EU – what is it?
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Temporary importation or temporary admission of goods is a special customs regime, the main feature of which is the complete absence or partial tax rate. This system works in many countries of the modern world, including Poland, Germany, Czech Republic, Spain and other countries of the European Union.
At the same time, we would like to note that temporary imports can be of several types. The most common is unchanged, when goods are returned back exactly as they entered the EU territory. The second type is modified, when there are some changes in the goods/product after the temporary import. For example, repairing or upgrading goods within the EU fits perfectly under this type.
Potential benefits of temporary imports
You may ask why bother and get a special certificate of temporary importation into the EU when you can do with a simple declaration. We suggest you take a look at the benefits below:
Significant cost savings. Two options can be applied to goods for temporary import - full duty exemption and partial exemption (3% of the normal rate for imported goods).
A convenient solution for short-term projects. This customs regime is perfect for companies that implement short-term projects. This may be renting equipment for construction work, using specialized tools for technical needs or organizing events.
It is easy to participate in exhibitions. With the ATA Carnet example, you can understand how cars, art or other goods can participate in trade fairs within the EU.
Let's look at these advantages with a real-life example. Imagine that you have created a unique health care product and it needs to be tested in one of the best laboratories in the world, which is in Germany. So you need to send your goods to the EU and bring them back. You can do this absolutely free of charge (no customs duties) by using temporary admission.
What conditions are mandatory for the temporary importation of goods?
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Obviously, to prevent abuse of the benefits of this customs regime, rules and conditions have been devised that must be observed. First of all, the purpose of importation must correspond to the purpose spelled out in the declaration. That is, you cannot sell your goods using temporary importation. This can be participation in exhibitions, filming a movie, testing, repairing equipment, etc.
All temporarily imported goods must be identifiable to prevent substitution or unauthorized use. Another point in the conditions concerns preserving the original appearance of the goods (only if it is not a repair). And the last thing we wanted to tell you about is the period for which the goods are imported into the territory of the European Union. The maximum period should not exceed 24 months, otherwise you will have to pay the full price according to customs duties.
Recently, there have been many changes in the car market, namely the gradual dominance of China. For example, VAG factories in Europe have started to close down, as it is more profitable to produce electric cars in Chinese factories. This raises the question of whether it is possible to bring Chinese cars to the EU on the basis of temporary imports. As practice shows, this is unrealistic in today's market conditions. If you are interested in importing cars from China to the EU, it will be useful to read our article about WVTA certificate.
aksis – individual assistance for temporary importation into the EU
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As you may have already realized, there is no point in overpaying for importing goods that soon need to be re-exported. That is why you should look at such a solution as temporary import. For many people, this topic can seem quite complex, which is why the experienced aksis agents are always ready to provide you with comprehensive support. Want to consult on EU customs clearance or other import-related assistance? Submit a request on our website right now!
