1.Under the temporary admission procedure non-Community goods intended for re-export may be used in the customs territory of the Community, with total or partial relief from import duties, and without being subject to any of the following:
(a)other charges as provided for under other relevant provisions in force;
(b)commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community.
2.The temporary admission procedure may only be used provided that the following conditions are met:
(a)the goods are not intended to undergo any change, except normal depreciation due to the use made of them;
(b)it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 142, where compliance with the conditions laid down in respect of equivalent goods can be verified;
(c)the holder of the procedure is established outside the customs territory of the Community, except where otherwise provided for in the customs legislation;
(d)the requirements for total or partial duty relief laid down in the Community customs legislation are met.
1.The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure. Such period must be long enough for the objective of authorised use to be achieved.
2.The maximum period during which goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the procedure was discharged by placing the goods under another special procedure and subsequently placing them under the temporary admission procedure again.
3.Where, in exceptional circumstances, the authorised use cannot be achieved within the periods referred to in paragraphs 1 and 2, the customs authorities may, at the duly justified request of the authorisation holder, extend those periods for a reasonable duration.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which, and the conditions under which, the temporary admission procedure may be used and total or partial relief from import duties may be granted, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
In adopting those measures, account shall be taken of international agreements and of the nature and the use of the goods.
1.The amount of import duties in respect of goods placed under the temporary admission procedure with partial relief from import duties shall be set at 3 % of the amount of import duty which would have been payable on those goods had they been released for free circulation on the date on which they were placed under the temporary admission procedure.
That amount shall be payable for every month or fraction of a month during which the goods have been placed under temporary admission with partial relief from import duty.
2.The amount of import duty shall not exceed that which would have been payable if the goods in question had been released for free circulation on the date on which they were placed under the temporary admission procedure.
1.Under the end-use procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty on account of their specific use. They shall remain under customs supervision.
2.Customs supervision under the end-use procedure shall end in the following cases:
(a)where the goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;
(b)where the goods are exported, destroyed or abandoned to the State;
(c)where the goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duties have been paid.
3.Where a rate of yield is required, Article 167 shall apply mutatis mutandis to the end-use procedure.