Temporary Import, Inward and Outward Processing: Special Customs Procedures Explained
Not every shipment is a simple import or export. Special customs procedures can suspend or reduce duties for goods that are re-exported, processed or used temporarily.
Standard import means paying duties and taxes and releasing the goods for free circulation. But many businesses move goods that stay in the country only for a while, or that are processed and shipped out again. For these cases, customs offers special procedures.
Temporary import
Goods brought in for a limited time and then re-exported — for example equipment for a project, exhibition goods or professional tools — may be imported with full or partial relief from duties, usually against a guarantee and within a fixed period.
Inward processing
Raw materials or components imported to be processed, assembled or repaired and then exported can benefit from suspended duties. This supports manufacturing and repair businesses that serve foreign customers.
Outward processing
Goods exported temporarily for repair or processing abroad can be re-imported with duty relief on the original value, paying only on the added value where applicable.
Transit
Goods crossing the country on the way to another destination travel under transit procedures, with duties suspended as long as the goods leave within the set time and under customs control.
What you need to prepare
- A clear description and identification of the goods (serial numbers for equipment)
- Proof of the purpose — contract, project or exhibition documents
- A guarantee where required
- A plan for re-export within the permitted period
Viking Group implements special customs procedures — temporary import, internal and external processing and transit — and prepares all related documents. Contact us via the Contact page.