Temporary admission

Definition provided in the Kyoto Convention

“Temporary admission” means the Customs procedure under which certain goods can be brought into a Customs territory

• conditionally relieved totally or partially from payment of import duties and taxes;
• such goods must be imported for a specific purpose and
• must be intended for re-exportation within a specified period and
• without having undergone any change except normal depreciation due to the use made of them.

Definition provided in the Istanbul Convention

"Temporary admission" means the customs procedure under which certain goods (including means of transport) can be brought into a customs territory

• conditionally relieved from payment of import duties and taxes and
• without application of import prohibitions or restrictions of economic character;
• such goods must be imported for a specific purpose and
• must be intended for re-exportation within a specified period and
• without having undergone any change except normal depreciation due to the use made of them.

How the provisions of both Conventions correlate?

The Kyoto Convention contains the basic provisions of all Customs procedures and includes the broad fundamental principles concerning temporary admission.

The Istanbul Convention on the other hand furnishes details of the procedures covered by the many conventions concerning specific goods that it replaces, as well as details about documents and guaranteeing associations. The Istanbul Convention also describes the ways in which temporary admission is applied. In addition, it is liberal in that it provides for the nonapplication of prohibitions and restrictions of economic character in relation to temporary admission of goods.

Sources

Convention on Temporary Admission, 26 June 1990 (Istanbul Convention)

Kyoto Convention – Specific Annex G – Chapter 1 Guidelines on Temporary admission, July 2000