Temporary admission refers to when you import goods temporarily (including livestock) to the EU with the intention of re-exporting them in an unaltered state. With authorisation to temporarily admit goods you are not liable to pay customs duty, tax or any other fees on the goods. A guarantee is required for customs duty and other taxes, such as VAT on imports.
You may use an authorisation for temporary admission for goods intended for exhibitions, some types of professional equipment, product samples, horses for competitions etc.
The following criteria must be met to apply for authorisation:
- The goods must be re-exported;
- The goods may not be processed while in the EU; To repair a damaged product, you need authorisation for inward processing;
- The goods must be identifiable, e.g. via a serial number, labelling or record-keeping.
ATA carnets for temporary admission
ATA carnets are documents that replace any customs declarations or guarantees that would normally be required. The document is issued by chambers of commerce in Sweden, or corresponding bodies in other countries.
As a holder of an ATA carnet, you can use it for temporary admission to and from participating countries. This negates the requirement for authorisation for temporary admission. Remember that ATA carnets only can be used for specific types of temporary admission. Contact your regional chamber of commerce for further information.
Authorisation is required
You need to apply for authorisation from Swedish Customs to use the temporary admission procedure without an ATA carnet. Apply using a designated application form, or directly in your customs declaration at the time of importation.
Guarantee until the procedure is discharged
When applying for authorisation for temporary admission, you are required to place a guarantee with Swedish Customs. The guarantee will be released, once the temporarily admitted goods have been re-exported and the procedure has been discharged.
Learn more about special procedures by signing up to one of Swedish Customs’ courses. During the course, you will learn when it is appropriate to use each special procedure.
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