The temporary admission procedure is intended for domestic goods which are used abroad only for a limited period of time and then re-imported duty-free.
The temporary admission procedure is one of the monitored customs procedures.
The temporary admission procedure does make it possible to save on duties. However, it also involves complex monitoring measures. Depending on your circumstances, permanent exportation followed by normal (re-)importation and payment of the applicable import duties could be less expensive.
In order to be entitled to use the temporary admission procedure, the following basic requirements must be met:
- The goods must be intended for re-importation.
- The goods can be identified.
- The goods will be re-imported unaltered. Only goods maintenance measures during the temporary admission are permitted. If you wish to repair or process goods, you should use the outward processing procedure. Information can be found at Processing traffic.
- You adhere to the bans, restrictions and conditions.
Further information on the basic requirements can be found in paragraph 2 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 01.01.2019).
The intended use of goods determines whether the temporary admission procedure is permitted and which formalities must be completed.
Common intended purposes are, for example:
- possible sale
- tests, trials
- sporting events
- professional equipment and contractor equipment
Special provisions apply to horses, vehicles and portable musical instruments.
Further information on intended uses can be found in paragraph 3 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 01.01.2019).
If the intended use, the user or the owner changes during the temporary admission, you must submit a new customs declaration. Information on this can be found in paragraph 5 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 01.01.2019).
In particular, the following customs documents are available for handling the temporary admission procedure:
In certain cases, temporary admission can be made informally, i.e. without customs documents (e.g. vehicles which are used for a holiday abroad).
Further information on the formalities can be found in paragraph 4 of Directive 10-60 (temporary admission procedure) (PDF, 1 MB, 01.01.2019).
Value added tax (VAT)
If any value-increasing work is carried out on the goods abroad (e.g. treatment, overhaul, etc.), the costs incurred will be subject to value added tax. You must declare this work when the goods are re-imported into Switzerland. Further information is available at Value added tax.