Temporary admission for goods that will be re-exported

Relief granted on a promise to re-export

The premise is that the goods are not entering the economy of the importing country, so charging them as though they were would be wrong. Administrations therefore admit them with relief for a defined period, against security and on conditions. The relief is provisional in nature: it stands only while the conditions hold, and it unwinds if the goods stay, are sold, or are used in a way the authorisation does not permit.

Total and partial relief

Some categories qualify for complete relief from the charges, typically where the use is short, specific and non-commercial in the importing market. Others attract partial relief, where a proportion of the charge accrues for each period the goods remain, reflecting the economic use being made of them. Which treatment applies depends on the category of goods and the use, and it is determined by the administration granting the authorisation.

The same-state condition and identification

Goods must leave in the state they arrived in, allowing for normal depreciation through use. That makes identification central: serial numbers, markings, photographs, seals or detailed technical descriptions are how the administration satisfies itself later that the items presented for re-export are the ones admitted. Equipment that gets modified or cannibalised during a project breaks this condition, and the resulting position needs to be regularised rather than ignored.

Period, security and discharge

A period is fixed when the procedure is authorised and can often be extended on application before it expires. Security covers the charges at stake and is released on discharge. The procedure is discharged by re-exporting the goods, by declaring them to another procedure, or by declaring them for home use and paying what is due. Doing nothing is not a discharge, and a period that quietly expires converts a relief into a debt with the security available to meet it.

Frequently asked questions

Can goods admitted temporarily be used to earn money in the country?

It depends on the category and the treatment granted. Some uses that generate revenue locally are exactly what partial relief is designed for, while other categories require the use to be limited and non-commercial. The administration granting the authorisation decides, so the intended use should be described accurately in the application.

What if the goods are damaged and cannot be re-exported?

The procedure still has to be discharged, typically by declaring the goods for home use and paying the charges on their condition at that time, or by destruction under supervision where the authority permits it. Abandoning damaged goods informally leaves the security exposed and the record open.

Is a separate authorisation needed each time?

Not necessarily. Administrations often allow authorisation by the act of declaring the goods for simple cases, and grant standing authorisations for businesses that use the procedure regularly. The available routes and their conditions vary by country and should be checked with the relevant authority.