Temporary importation

‘Temporary importation´ refers to the importation of goods to the EU for a limited time for later re-export in an unaltered state. When using temporary importation, 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 importation 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, however, you cannot use temporary importation. Instead, you must use the inward processing procedure.

You must have a permit from Swedish Customs in order to use temporary importation. 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 security. The security may be in the form of a bank guarantee or cash deposit, for example.