There are no tariffs imposed on goods that enter Austria on a temporary basis for a particular purpose, such
as transit goods or goods intended for demonstration or exhibition at trade fairs. A refundable security deposit is
required equal to applicable import duties.
In the case of a commodity that is imported on a temporary basis to be used and returned (such as machinery),
a compensatory levy of 3% per month applies if the commodity would be dutiable if imported permanently into Austria.
Legislation exists that exempts goods brought into Belgium for re-export from import duties and VAT. Such
goods must be kept in a bonded warehouse until they are re-exported. The shipment does not have to be
re-exported in total. The portion of the shipment destined for the local or EU market is liable for duties and VAT at the time when the importation takes place. Additionally, goods may be sorted, repacked and relabeled in bonded warehouses. Many customs clearing agents in the main ports and airports are able to provide these services in bonded warehouses.
For temporary entry of goods, Belgium accepts an ATA Carnet. An ATA Carnet is an international customs document that simplifies customs procedures for the temporary importation of commercial samples, professional equipment, and goods for exhibitions and fairs.
Most foreign businesses needing to export temporarily into Denmark chose to do so by using an ATA Carnet. In the United States, this document is issued by an American Chamber of Commerce office.
Temporary exemption from duty can be granted, for instance, to the following:
- Goods intended for public displays at exhibitions and fairs
- Commercial samples
- Professional tools and equipment
If the goods are put to unauthorized use or are not exported within the prescribed time (maximum one-year)
they must go through normal customs clearance and become liable for relevant duties and taxes.
In Finland, the ATA-Carnet, the international customs documentation for temporary duty-free admission is issued by the Chamber of Commerce. The ATA-Carnets are frequently used for temporary imports e.g. samples, exhibition materials, and professional equipment (laptop computers, software), and are valid for one year.
Samples and Carnets. Samples with no intended commercial value enter France free of duties and taxes.
When sending such samples parcel post, the sender must specify what types of samples are being shipped.
"No commercial value" should be written on the appropriate shipping documents.
In order for samples of commercial value to enter France duty- and tax-free, a bond or deposit of the total amount of duties and taxes must be arranged. Samples must be re-exported within one year if the deposit is
to be recouped. An alternative to placing such a deposit is applying for an ATA Carnet.
ATA Carnet. An ATA carnet is a special international customs document designed to simplify and streamline
customs entry procedures for merchandise into participation countries for up to one year. The initials "ATA" are an abbreviation of the French and English words "Admission Temporaire/Temporary Admission."
Customs authorities in the United States and France accept carnets as a guarantee that all customs duties and excise taxes will be paid if any of the items covered by the carnet are not re-exported within the time period allowed. Carnets may be used for commercial samples, professional equipment, and goods destined for exhibitions and fairs.
Temporary duty relief can be granted for raw materials imported into Greece for processing and re-exportation to
non-EU countries. Goods imported into Greece for demonstration, such as at a trade event, can be imported
under a carnet, which can be issued by most U.S. Chambers of Commerce.
Imported samples of commercial value may be granted a temporary entry and exemption from customs charges. Security is required in the amount of duty and tax chargeable increased by 10 percent. Samples may remain in the country for up to one year. They are not permitted to be sold, put to their normal use (except for demonstration purposes), or utilized in any manner of remuneration. Goods imported as samples may be imported only in quantities constituting a sample according to normal commercial usage.
A Carnet serves as an alternative.
Material may temporarily be imported into Italy without payment of duties and tax if such material is to be
used in the production or manufacture of a product that is to be exported. The importer gives security, usually in the
form of a guarantee from a bank or insurance company, for the amount of the usual duties and taxes.
Upon exportation of the finished product, the guarantee is released or the deposit returned.
Temporary entry of goods intended to be reexported in the same condition is permissible free of import duties
and taxes upon approval of an application by Italian Customs.
Samples without commercial value are admitted free of duty and taxes. Product literature should be marked
"product Literature - no commercial value". Samples with commercial value are also admitted duty and tax
free, provided that the following conditions are complied with:
(a) The samples are accompanied by a representative of the U.S. firm with a statement, notarized by an
Italian Consulate, identifying the commercial traveler and attesting to the intention that the samples are being
imported into Italy for the purpose of being shown or demonstrated and they are to be reexported in due
course.
(b) A certificate of origin from a recognized chamber of commerce is submitted to identify the source of the
goods.
(c) A deposit or bond, in the amount of the applicable customs duties and taxes, is made at the point of entry. This will be refunded when the goods are reexported.
(d) A list (in duplicate) with a full description of each sample, including weight and value, is submitted. It is
helpful to have such a list in Italian.
U.S. traders should be aware of another and more simplified procedure in the form of a carnet for the
temporary importation of samples without posting guarantees.
In practice, samples valued in excess of lira 5 million (or about 2,500 USD) are practically impossible to clear through Italian customs informally, i.e. by the traveler. In such cases, it is advisable to engage the services of a local freight forwarder.
As a result of various customs agreements, simplified procedures are available to U.S. business and
professional people for the temporary importation of commercial samples and professional equipment. A
carnet is a customs document that facilitates customs clearance for temporary imports of samples or equipment into foreign countries. With the carnet, goods may be imported without the payment of duty, tax, or additional
security. The carnet also saves time since formalities are all arranged before leaving the U.S.
A carnet is valid for one year from the date of issuance. The cost ranges from $120 to $250. A bond or cash
deposit of 40 percent of the value of the goods covered by the carnet is also required. This will be forfeited in the event the products are not re-exported in a timely manner, goods are lost, stolen, destroyed, or carnet
certificates are not properly validated.
As an alternative to the carnet, the importer may have to post a temporary bond for the amount of customs duty and taxes as security that will be canceled when the goods are taken out of the country.
The Netherlands participates in the International Convention to Facilitate the Importation of Commercial Samples and Advertising Materials. Samples of negligible value imported to promote sales are accorded duty-free and tax-free treatment. Prior authorization is not required. To determine whether the samples are of negligible value, their value is compared with a commercial shipment of the same product. Granting of duty-free status may require that the samples be rendered useless for future sale by marking, perforating, cutting, or other means.
Norway is a member of the international convention to facilitate the importation of commercial samples and
advertising matter. Samples may be imported into Norway free of customs charges if they are of little or no
commercial value, or if they have been made unfit for use. If they do not meet these requirements, samples
are subject to customs duties. However, samples intended exclusively for obtaining orders in Norway may be temporarily exempted from duty payment provided a bond is posted upon entry. Upon re-exportation, the bond is canceled. Samples carried by a commercial traveler, as well as pattern books and pattern cards, must be declared immediately upon arrival in the country. Samples may also be imported temporarily by using the ATA carnet, a simplified customs document by which commercial samples or professional equipment may be sent or taken into Norway and any of the other 43 foreign countries participating in the arrangement.
Sweden honors the ATA Carnet, an international customs document designed to simplify customs procedures for business and professional people taking commercial samples, advertising materials, film, medical or professional equipment into specified countries for a short period.
Goods imported from abroad which are to be re-exported or transported to another customs office or a customs warehouse may be cleared on the basis of a "Begleitschein" or free-pass certificate. The importer must apply for the certificate from the Customs Administration and provide security for the customs charges applicable to the imported goods. The certificate must be presented to customs within the stipulated time, together with the goods in unchanged condition for re-export.
Goods transiting Switzerland must be declared for clearance at the point-of-entry customs office, covered by a national or international transit document (bond note, TIR carnet, T1/T2 dispatch declaration, or international waybill). These goods must be re-exported intact within the designated time limit. No transit duties or fees are levied.
A transit permit is required only for narcotic drugs, armaments, and nuclear fuels and their residues.
In the case of direct transit by rail, duties and taxes are guaranteed by the railway authorities. The issuing authority is the guarantor of road transit covered by a TIR carnet. A surety or financial deposit is required for transit covered by a bond note or transit through the EU covered by a T1/T2 dispatch declaration.
Goods temporarily imported or exported for processing or repair may be eligible for customs favored treatment. Reduction in duty or duty-free treatment can be granted when justified by economic interests of Swiss industry. Authorization is granted only to residents who do the processing or repair themselves, or commission a third party. Authorization is for particular goods that are to undergo specified processing. Special conditions may be imposed for customs handling and supervision.
Goods for display at public exhibitions are eligible for free passage (Freipass) through Swiss customs. Certification from the trade fair authorities that the goods are entering Switzerland for the exhibition, is usually required. Exhibition goods must be re-exported within a month of the end of the exhibition. If the goods are sold to a Swiss resident off the exhibition floor, the buyer incurs a liability for the customs charges. Almost all fairgrounds have a customs office on site and charges can be easily handled.
Goods may be temporarily imported into Turkey without payment of duties and tax if they are to be used in
the production or manufacture of a product that is to be exported. The importer gives security in the form of a bank
guarantee (temporary import bond) in the amount of applicable duties and taxes. Upon exportation of the
finished product, the guarantee is remitted. Temporary admission of goods intended for re-export in their original form is permissible free of import duties and taxes with the approval of the Undersecretariat for Foreign Trade.
Books, newspapers, magazines, catalogs, pamphlets, brochures, and similar advertising materials are
exempt from customs duty. Samples of no commercial value are admitted duty free.
Samples with commercial value may be imported into Turkey under the temporary importation system. For
samples imported under this system, the customs authorities require a letter of guarantee. The letter of
guarantee should be prepared to reflect the value of the samples as if they were actually being imported. At
the end of the temporary importation period, generally six months and extendible for another six months, or
when the samples are re-exported, the letter of guarantee is returned by the customs authorities.
U.S. traders may also wish to consider a more simplified procedure in the form of an "ATA Carnet." Carnets are international customs documents permitting the holder to temporarily import products as samples without paying customs duties or posting bonds. Virtually all goods, personal and professional, including commercial samples, professional equipment, goods intended for use at trade shows and exhibitions, computers, tools, cameras and video equipment, industrial machinery, automobiles, apparel and even jewelry are covered under a carnet.
Professional Equipment: Professional equipment may be temporarily imported into the UK free of duty and
tax under the Customs Convention on the Temporary Importation of Professional Equipment. For this
purpose a carnet is obtained from the U.S. Council of the International Chamber of Commerce, referred to in
the section entitled "Special Customs Provisions."
Material may be imported temporarily into the UK without payment of duties and
tax if it is to be used to manufacture a product that is to be exported. The importer must give a
guarantee from an acceptable bank or insurance company in the amount of applicable duties and taxes.
Duty free temporary admission of goods intended for reexport in the same condition is permissible at the
discretion of HM Customs & Excise. The time limit for re-exportation normally ranges from 6 to 12
months from the date of importation.
Included among the categories allowed free-entry privileges are machinery, plant, and equipment
imported by lease or loan, goods imported solely for processing or repair, and goods imported for
technical examination and standards testing.
