Temporary import shipments

Temporary import shipments are tax- and duty-free importation of goods that are meant to stay within a certain country for a limited period of time.

These apply to goods that

• are exhibited at tradeshows or fairs
• used for testing purposes
• belong to a tourist or temporary resident
• used for exploration, production, manufacture, repair, or modifications
• are not consumable
• are re-exported within a fixed period of time (usually 12 months)

As a general rule of thumb, the imported goods cannot be hired, loaned, or disposed of in any way while they are in the importing country.

There are different ways to manage your temporary import shipments, such as Carnets, securities, and duty drawbacks.

Note that rules and regulations may vary from country to country. When in doubt, speak to your freight forwarder or customs broker.