TITLE VII

SPECIAL PROCEDURES
CHAPTER 4

Specific use
Section 1

Temporary admission

Scope
Article 250
1
Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, 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 Union.
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 223, 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 Union, except where otherwise provided;
d
the requirements for total or partial duty relief laid down in the customs legislation are met.
Arts. 250-253 restricted (1.8.2021) by S.I. 1995/2518, regs. 133AD(b), 133L (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)