GlossaryEN1 min readUpdated: Jun 26, 2026

Temporary use

A company ships demonstration machinery to a trade fair abroad, re-exports it a few weeks later, and pays no import duties.

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://www.wcoomd.org/en/topics/facilitating-trade/instrument-and-tools/temporary-admission.aspx

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Logistics Concept

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Definition & Explanation

A company ships demonstration machinery to a trade fair abroad, re-exports it a few weeks later, and pays no import duties. This is possible under the temporary admission procedure: goods enter a customs territory for a limited period without being released for free circulation, and import duties are suspended for the duration. Typical cases include exhibition goods, loaned equipment, professional tools, transport containers, and samples. Internationally, the procedure is often facilitated by the ATA Carnet – a customs document accepted in numerous countries as both security and declaration. If goods are not re-exported within the permitted period or transferred to another customs procedure, the suspended duties fall due immediately.

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Temporary use

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