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If you intend to temporarily import goods from outside the EU into an EU Member State, you may be able to do so under the Dutch Customs’ temporary import scheme, as part of which you are exempt from import levies. For this scheme, you need a temporary import authorisation from the Customs Department of the Dutch Tax and Customs Administration. The goods may not be altered after they have been imported. You must export them to a non-EU country in the same condition.
Processing goods from outside the EU
If you import the goods temporarily from outside the EU for processing or repair (inward processing), you need an inward processing authorisation If you temporarily export goods from the EU for processing or repair in a third (non-EU) country, you need an outward processing authorisation. You apply for these authorisations to Dutch Customs.
If you use customs procedures in more than 1 Member State, for a number of specific procedures (e.g. temporary import, inward or outward processing, etc.) you may be eligible for a cross-border authorisation. The authorisations are provided by the Expertise Centre for Single Authorisations (Expertisecentrum voor grensoverscheidende vergunningen, ECGOV), which is part of the Dutch Tax and Customs Administration.
If you take community goods out of the EU and subsequently bring them in again, this is called temporary export. You have to report this to Customs, for which you can use an ATA carnet.