Inward Processing

The temporary admission procedure allows the temporary importation of non-EU goods, for various uses, with total or partial exemption from customs duties (duty and VAT) and without the application of commercial policy measures. Goods under temporary importation must be re-exported without having undergone any changes other than normal depreciation due to the use made of them.

In the event that the goods are not re-exported but nationalised, the relevant duties (duty and VAT) must be paid, plus compensatory interest entered in the accounts from the date on which the goods were placed under the temporary importation procedure.

The purpose of the arrangements is to facilitate international traffic and the movement of tools, equipment and goods for economic and other purposes (e.g. means of transport, goods used for exhibitions, fairs, conventions, goods accompanying travellers).

Characteristics and modalities of use

The temporary importation procedure is authorised by presenting the customs declaration for temporary importation or an ATA Carnet to the customs office of arrival of the goods.

The authorisation is subject to the possibility of identifying the temporarily imported goods by means of marks, serial numbers, serial numbers, photographs.

A guarantee must be provided at the time of temporary importation for customs duties relating to the temporary goods.

This regime is granted

in total exemption in cases falling under Articles 204 to 238 of EU Reg. 2446/2015;

in partial exemption for cases not falling under those articles, with full payment of VAT and partial payment of the duty.

Goods under temporary admission may remain in the Union for a maximum period of 24 months, shorter periods are provided for certain types of goods.

Reference legislation:

Art. 250 -253 of EU Reg. No. 952/2013 (Union Customs Code)

Art. 204 to 238 of EU Reg. 2446/2015 (Delegated Regulation)

National provisions and regulatory practice documents:

Circolare n. 8/D del 19 aprile 2016

Circolare n. 1/D del 30 gennaio 2018