Exemption from customs duties and other charges: Convention on Temporary Admission

SUMMARY OF:

Decision 93/329/EEC on the conclusion of the Istanbul Convention on Temporary Admission and accepting its annexes

Convention relating to temporary admission (Istanbul Convention)

WHAT IS THE AIM OF THE DECISION AND THE CONVENTION?

The decision approves on behalf of the European Economic Community (now the EU) the Convention on Temporary Admission* agreed at Istanbul on 26 June 1990 and its annexes, subject to certain conditions.

The aim of the convention is to facilitate temporary admission by simplifying and harmonising procedures through the adoption of standardised model papers such as international customs documents with international security, thereby contributing to the development of international trade.

KEY POINTS

Each contracting party to the convention has the right to make the temporary admission of goods subject to the production of a customs document, under a simplified procedure, if appropriate, and to the payment of a security equivalent to an amount not exceeding the amount of the import duties and taxes from which the goods are exempt.

Temporary admission may be terminated:

by re-exportation of the goods;
by placing them under another customs procedure such as clearance for home use;
through the total destruction of the goods.

The convention allows for the establishment of an administrative committee to consider the implementation and interpretation of the convention.

It describes in detail the rules applicable to:

temporary admission papers (ATA* and CPD* carnets);
goods for display or use at exhibitions, fairs, meetings or similar events;
professional equipment;
containers, pallets, packings, samples and other goods imported in connection with a commercial operation;
goods imported in connection with a manufacturing operation;
goods imported for educational, scientific or cultural purposes;
travellers’ personal effects and goods imported for sports purposes;
tourist publicity material;
goods imported as frontier traffic;
goods imported for humanitarian purposes;
means of transport;
animals;
goods imported with partial relief from import duties and taxes.

The EU accepts the annexes to the convention, subject to certain reservations.

DATE OF ENTRY INTO FORCE

The convention entered into force on 18 September 1997.

KEY TERMS

Temporary admission: temporary admission is the customs procedure under which goods may be brought into the territory of an EU country for a specific purpose with total or partial relief from import duties and taxes where the goods are intended for re-exportation within a specified period and have not undergone any change.

ATA carnet: an international customs document that assures by means of an international guarantee system that duties and taxes will be paid in cases of misuse. ATA stands for Admission Temporaire/Temporary Admission combination.

CPD carnet: an international customs document which covers the temporary admission of motor vehicles (private and commercial road motor vehicles) in countries where required. A Carnet de Passages en Douanes is like a passport for a vehicle to enter multiple countries for temporary importation without having to pay the duty and taxes. It serves as a customs declaration identifying the vehicle to be imported and also constitutes an international guarantee for the Customs authorities of the payment of any customs duties and import taxes chargeable should the vehicles not be re-exported.

MAIN DOCUMENTS

Council Decision 93/329/EEC of 15 March 1993 concerning the conclusion of the Convention on Temporary Admission and accepting its annexes (OJ L 130, 27.5.1993, pp. 1-3)

Successive amendments to Decision 93/329/EEC have been incorporated in the basic text. This consolidated version is of documentary value only.

Convention relating to temporary admission (Istanbul Convention) (OJ L 130, 27.5.1993, pp. 4-75)