Applying for authorisation for temporary import and export

Do you want to temporarily import goods from outside the European Union? Or will you temporarily export goods to a country outside the EU? Check whether you can get an authorisation from Dutch Customs so you pay no or less import levies.

Before applying for authorisation

Before you apply for an authorisation, you should prepare carefully. This way you prevent applying for an authorisation you do not need: 

• Check which authorisation you need for which special procedure.
• Check what the conditions are (in Dutch).
• Check how you apply for authorisation.

Simplified procedure

Maybe you can also apply for authorisation through a once only simplified procedure when declaring an import (in Dutch). Then you do not apply for a separate authorisation, but you file a declaration for the placement of goods under the Temporary import arrangement. An external adviser or a customs broker can help you with this. Is it your first time applying for an authorisation? Contact Dutch Customs.

Authorisation for temporary import of goods

Do you want to temporarily import goods from outside the EU? For instance, for an exhibition or for a sports event? Then you can apply to Dutch Customs for authorisation for the Temporary Admission Procedure. You may not alter the goods; they must remain in the same condition for export to a non-EU country.

Reporting temporary export (ATA carnet)

Do you take community goods out of the EU and subsequently bring them in again, for example for repairs or to show them at a trade fair? You have to report this to Customs, for which you can use an ATA carnet. This way you will not have to pay import duties in the destination country.

Authorisation for import for processing goods

Do you import the goods temporarily from outside the EU for processing, modifying, destroying, or for repair? This is called inward processing. This may concern raw materials or semi-finished goods, for example. You need an inward processing authorisation to be exempt from levies. You can re-export the processed goods or release them for free circulation.

Authorisation for export for processing goods

Do you temporarily export goods from the EU for processing, modifying, destroying or for repair in a third (non-EU) country? This is called outward processing. You can apply for an outward processing authorisation. You pay less or no import duties if you subsequently bring the processed goods into free circulation.

Cross-border authorisation

If you use customs procedures in more than 1 EU country you may be eligible for a cross-border authorisation. You can apply for cross-border authorisation for:

• Special procedures such as for example, customs warehousing, inward, or outward processing.
• Centralised clearance (CC), where you submit all your customs declarations in 1 EU country whilst the goods are in 1 or more other EU countries.

With a cross-border authorisation you will have less paperwork and a clear customs procedure.

Storage of goods for export

You can store products from outside of the EU using the Customs warehousing procedure. You do not have to pay import duties or other levies. This procedure is available for products you will subsequently:

• destroy
• export to a non-EU country
• place under another customs procedure