Under the provisions of UCC Article 250, under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following:
(a) other charges as provided for under other relevant provisions in force;
(b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
The TA procedure may only be used if the following conditions are met:
(a) the goods are not intended to undergo any change, except normal depreciation due to the use made of them;
(b) it is possible to ensure that the goods placed under the procedure can be identified, or in the case where compliance with the conditions laid down in respect of equivalent goods can be verified;
(c) the holder of the procedure is established outside the customs territory of the Union, except where otherwise provided;
(d) the requirements for total or partial duty relief laid down in the customs legislation are met.
Containers (e.g. 20ft, 40ft, 40ft High Cube, etc.) are used to transport goods and are the standard example for the application of temporary admission. They are part of the international trade environment and are constantly being moved around the world… empty or loaded. In general, they are identifiable via the container number and monitoring is not undertaken via a system of declarations, but rather through record-keeping. Containers enter the Union under TA with total relief of duties and do not need to be cleared for free circulation.
Race cars, art for exhibits, equipment travelling together with international artist, etc. are other examples of goods that enter the Union under a temporary admission relief. For such goods a special document is generally used, such as a Carnet ATA (Admission Temporaire / Temporary Admission) or a CPD carnet (Carnet de Passage en Douane). A Carnet is an international temporary export-import document, which may be used to clear customs in over 80 countries and territories. They are also often referred to as Passports for Goods, and work in a similar way to your passport being checked on arrival and departure.
Other goods that typically use the temporary admission procedure include goods that are imported for use at a public exhibition, the property of temporary residents, and goods that require testing or evaluation in the EU, to name a few.