Permanent vs Temporary Import
Compare permanent and temporary imports: customs treatment, duty implications, and use cases for cross-border sellers.
Import Duration Overview
Permanent Import
Goods imported for domestic sale or use with no intention to re-export. Full duty and VAT apply. Goods enter free circulation.
Pros
- ✓Full access to domestic market
- ✓No time restrictions
- ✓Standard commercial use
- ✓Can sell freely
Cons
- ✗Full duty and VAT
- ✗Formal import declaration
- ✗Compliance requirements
- ✗No refund on re-export
Best for: Goods for domestic sale
Cost: Full duty + VAT
Setup: Standard customs clearance
Temporary Import
Goods imported temporarily for specific purposes (exhibitions, testing, samples, repair) with intention to re-export. Duty suspension or relief available.
Pros
- ✓Duty suspension/relief
- ✓No VAT on temporary admission
- ✓Use goods locally then re-export
- ✓ATA Carnet available
Cons
- ✗Must re-export within deadline
- ✗Bond/guarantee may be required
- ✗Limited use cases
- ✗Penalties for non-re-export
Best for: Exhibitions, samples, testing, repair
Cost: Duty suspended; bond/guarantee may apply
Setup: Requires temporary admission procedure
FAQ
What is an ATA Carnet?+
An ATA Carnet (Admission Temporaire/Temporary Admission) is an international customs document that allows duty-free temporary import of goods for up to 12 months. Used for exhibition goods, professional equipment, and commercial samples.