‘Temporary admission´ refers to the importation of goods to the EU for a limited time for later re-export in an unaltered state. When using temporary admission, you can get relief from customs duties and VAT when importing. In some cases, you may be exempt from paying part of the customs duties, but required to pay the entire VAT amount.
Examples of goods that can be entered to temporary admission are goods for exhibitions, certain professional equipment, and samples of goods. As a rule, you must ensure that the import goods can be identified. If you intend to process the goods within the EU, you cannot use temporary admission.
You must have a permit from Swedish Customs in order to use temporary admission. This permit is valid for a limited time.
We require a guarantee of payment for the customs duties and other taxes which must be paid if the goods are not re-exported as intended. Therefore, you will normally need to provide a guarantee. The guarantee may be in the form of a bank guarantee, a cash deposit or a credit card, for example.
Last updated: 2020-11-23
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