Temporary importation of goods

Temporary importation of a good is one of the most commonly used procedures in foreign trade practice. It is often applied for the importation of goods required for holding exhibitions and fairs, sports events, scientific and research activities, arrangement of international carriage of goods.

Not every product may be placed under the temporary importation procedure. Besides, there are some peculiarities in payments of customs charges, terms of the procedure, and in the use of temporarily imported goods.

Terms and conditions of placement and use of goods within the temporary importation (admission) procedure

Conditions of placement

Goods may be placed under this procedure if the following conditions are met:

1. Identification of the goods

Observance of this condition is required for a customs authority which is allowing to compare goods being imported with previously imported goods. Means identification should be applied by an indelible method, i.e. they should remain legible during use of goods. The only exception from required identification – replacement of temporarily imported goods. Identification means include: digital, letter marks, serial numbers, and others.

2. Partial payment of customs duties and taxes

The exception – cases when goods are imported and used temporarily without payment of duties and taxes.

3. If any conditions prescribed for the presence and use of goods without payment of customs duties and taxes exist – observance of them

4. Observance of prohibitions and limitations

Specifically, non-tariff regulation measures (for example, notification may be required), technical regulation measures, sanitary, veterinary health, and plant quarantine measures, radiation safety requirements.

Conditions of use

Conditions of use of the temporarily placed goods are as follows:

1. Observance of the term of procedure

If upon consideration it becomes evident that the initial claimed term is not enough to perform all operations, the term may be extended, but within the maximum term of the procedure.

2. Observance of limitations prescribed for possession and use of goods

During the whole term of presence and use within the EAEU territory, temporarily imported goods should remain in their original (unchanged) state (to the exclusion of changes due to normal wear and tear or caused by natural loss).

Goods shall be in actual possession and use of the customs declarant. With the exclusion of cases when third parties conduct permitted operations with imported goods.

Provision to third parties in some cases is allowed without permission from a customs authority (e.g., to perform maintenance, repair, to conduct tests), in other cases – only subject to obtaining a permit from the customs authority.

Temporarily imported goods should be used within the customs territory of the EAEU. With the exclusion of vehicles for international carriage.

3. Partial payment of customs duties and taxes

If goods are imported with partial payment of customs duties and taxes, the declarant has the independence to choose the frequency of payments – either to pay for the whole term in a lump sum or by periodic payments.

4. If any conditions prescribed for presence and use of goods without payment of customs duties and taxes exist – observance of them

For example, when goods are imported under the Treaty to the territory of an EAEU member state, one of the conditions will be that the storage is carried out solely within the territory of such a state.

Categories of goods not permitted for placement under the customs procedure of temporary importation (admission)

Goods that may not be placed under the temporary importation procedure:

• food products, beverages, alcohol, and tobacco products;
• raw materials and intermediate products;
• consumables and samples (with the exception of those imported as a single item for an exhibition, promotion, sample, etc.);
• goods prohibited for importation to the EAEU territory (ozone depleting compounds, information on printed, audiovisual and other storage media, plant protection agents and other persistent organic pollutants, service and civilian weapon, its main parts and ammunition thereto, etc.);
• wastes.

Operations performed with temporary imported goods

The following operations may be performed with temporarily imported goods:

• performance of tests, studies;
• running repairs;
• maintenance;
• importation for participation in exhibitions, as promotional materials and samples;
• importation as humanitarian aid;
• importation for the time of holding competitions and other.

Term of validity of the customs procedure

The maximum term of the customs procedure of temporary importation (admission) is 2 years. The actual term will be prescribed by a customs authority based on an application submitted by the declarant, depending on importation purposes and circumstances. The prescribed term of the procedure may be extended upon application of the declarant. The application should be submitted before the expiration of the initial term, or not later than 1 month from the day of its expiration. The procedure may be extended within the maximum period of validity of the temporary importation.

There is a longer period of validity of the customs procedure of temporary importation for some goods. They include, for example:

• marine vessels (the term of time charter or bareboat charter agreements);
• engines, spare parts, equipment for repairs and maintenance of civil aircraft (8 years);
• items of cultural value older than 100 years (5 years);
• goods for the official and personal use of diplomatic officials, their employees, family members (for the whole term of their accreditation), and other goods.

Peculiarities of customs payments for temporary importation (admission)

Along with partial conditional exemption from payment of customs duties and taxes some peculiarities exist:

• the declarant chooses the manner of payment – for the whole term (in a lump sum), or by periodic payments;
• the total amount of duties and taxes paid shall not exceed the number of payments that the declarant would have paid if goods were placed under the customs procedure of release for domestic use;
• the payment for each complete or incomplete month is 3% of the amount which the declarant would have paid if goods were placed under the customs procedure of release for domestic use;
• upon expiration, termination of the period of the customs procedure of temporary importation (admission) any amounts paid as customs payments will not be refunded.

Some goods may be imported with complete exemption from payment of customs duties and taxes. There are the following categories of such goods:

• transport packaging (containers, pallets, other types of returnable containers and packaging);
• goods imported for use in science, culture, cinematography, sports, and tourism (theatrical costumes, cinematographic and video files, photographs, posters, items of cultural value, and others);
• goods imported for provision of foreign aid (goods for prevention or liquidation of emergency consequences, rescue, medical and laboratory equipment);
• other goods (marine vessels, civil passenger aircraft, professional cinematographic equipment, equipment of printed media, radio or television, and others).

See also

• Release of goods by a customs authority pursuant to the EAEU Customs Code
• HS codes in Russia and EAEU