Temporary export
Special customs regimes
Principles for classifying a product in the Harmonized System.
Temporary Export
Temporary export is a customs procedure that allows goods to leave a customs territory for a specified period without being subject to export duties or taxes. This procedure is often used for goods intended for exhibitions, fairs, repairs, or demonstrations abroad.
Why use temporary export?
This method is particularly advantageous for companies wishing to present their products internationally without incurring permanent customs fees. It also allows testing new markets or participating in international events without the financial constraints of a definitive export.
Conditions and procedures
To benefit from temporary export, it is generally necessary to provide a customs guarantee and comply with the re-importation deadlines set by customs authorities. The goods must return to the country of origin in the same condition, except for normal wear and tear. It is crucial to document the condition of the goods before their departure to avoid complications upon their return.
Practical advice
- Planning: Ensure you plan your temporary export well, taking into account the re-importation deadlines.
- Documentation: Prepare all necessary documents, such as ATA carnets, which facilitate customs clearance.
- Tracking: Keep a rigorous track of exported goods to avoid penalties in case of non-return within the allotted time.
Temporary export is a flexible and economical solution for companies looking to expand their international reach without the permanent costs associated with classic export.