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Business, Economy, Euro
Taxation and Customs Union

Specific use

This comprises: 

  • temporary admission
  • end-use 

Temporary admission 

Under this arrangement, goods can be brought into the EU temporarily (for a maximum of 24 months): 

  • with total or partial relief from import duty
  • and sometimes without having to complete customs formalities (e.g. temporary admission for vehicles).  

Examples  

Goods imported for purposes such as exhibiting at a trade fair or taking part in a music show.

Conditions for temporary admission  

  1. No alteration of the goods is intended, other than changes brought about by normal depreciation due to the use made of them
  2. The goods can be clearly identified, unless abuses are unlikely given the nature of the goods or their intended use;
  3. The holder of the procedure is established (has their registered office) outside EU customs territory (in some cases, this is not necessary) 
     
    For instance, individuals who have their habitual residence in EU customs territory and work for an employer established outside the territory are entitled to 100% relief from import duty on the vehicle they use there (as owner or renter) for either commercial or private purposes
  4. The general customs requirements must have been met
  5. A guarantee is provided (if required). 

For temporary admission, you can use an ATA or CPD carnet.

List of customs coordination offices of ATA and CPD Carnets in the Member States.

Partial relief from import duty 

The duty to be paid is 3% of the duty which would have been payable if the goods had been released for free circulation on the date they were declared for the temporary admission procedure.  

This amount is payable in full for every month or fraction of a month during which the goods are under the temporary admission procedure.

End-use 

This is a customs procedure whereby goods may be released for free circulation in the EU at a reduced or zero rate of duty, if they are used for a specific purpose listed in the EU rules, such as: 

  • shipbuilding
  • aircraft for civil aviation
  • oil/gas drilling platforms. 

To obtain authorisation for this procedure, you must: 

  1. be established (have your registered office) in EU customs territory
  2. provide necessary assurance that the operations using these goods will be properly implemented.
  3. provide a guarantee. 

Frequently asked questions