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Exemption from VAT: Convention on Temporary Admission

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Exemption from VAT: Convention on Temporary Admission

The purpose of this document is to approve the Convention on Temporary Admission and its annexes

ACT

Council Decision 93/329/EEC of 15 March 1993 concerning the conclusion of the Convention on Temporary Admission and accepting its annexes. [Official Journal L 130 of 27.05.1993]

SUMMARY

This Decision approves on behalf of the European Economic Community the Convention on Temporary Admission agreed at Istanbul on 26 June 1990 and its annexes, subject to certain conditions.

Temporary admission is the customs procedure under which goods may be brought into the territory of a Member State 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 without having undergone any change.

Each contracting party 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 provision of security of 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 in a free port or free zone with a view to their subsequent exportation;
  • by clearance for home use;
  • through the total loss of the goods.

Provision is made for the establishment of an Administrative Committee to consider the implementation and interpretation of the Convention.

The Convention 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 Community accepts the annexes to the Convention, subject to certain reservations.

References

Act

Entry into force

Deadline for transposition in the Member States

Official Journal

Decision (EEC) No 329/1993

15.03.1993

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OJ L 130 of 27.05.1993

Last updated: 31.08.2006

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