Temporary admission and temporary export: conditions and use

Exhibition equipment or hired machinery does not arrive to be sold; it comes to do a job and leave again. As an ordinary import it means overpayment or a dispute.

When goods are brought in on condition of return

The goods are meant for re-export, not domestic consumption, so the logic of the customs payments differs. Typical cases:

exhibition and trade fair equipment, stand materials
individual samples for advertising and demonstration
broadcasting, film and stage equipment, packaging, containers

If goods arrive to be sold, a consignment arrangement applies instead.

Which procedure applies in which case

Temporary admission covers incoming foreign goods, temporary export outgoing domestic goods. The Customs Code lists the first among its special procedures; the declarant chooses.

consumable goods do not fit the logic: nothing is left to take back out
the rules take account of international agreements and the nature of the goods

Identification — the key condition of the procedure

Goods go under the procedure only if they can be recognised at re-export; apart from changes from ordinary use they may not be altered.

serial number, markings, seals, technical data sheet, list of components
security for the obligation to pay customs payments; customs sets its form
whose name the procedure is opened in: exhibition cargo usually goes on the foreign party

The rest follows the general rules — import and export documents.

The difference between full and partial relief

Relief is not automatic: the categories for full relief come from the rules of the relevant executive authority; otherwise partial relief applies.

check the category of the goods before opening the procedure
under partial relief the obligation to pay remains
the scope of relief varies with the type of goods

How the procedure is closed, and does the ATA carnet work?

Temporary admission is closed by re-export, temporary export by re-import. By the end of the period the goods must leave, go under another procedure or move into temporary storage. Where the aim is not met the period may be extended on a reasoned application; apply early.

Worldwide, exhibition goods and professional equipment move under an ATA carnet. Azerbaijan is not a party to that system, while Türkiye and the European Union's member states are. So cargo arriving in Baku goes the national route.

We prepare the customs declaration and the papers for the procedure, and check identification. Send the name of the goods, the technical data sheet and the purpose; repair or processing is a separate procedure.