Request the temporary importation procedure

The temporary importation procedure allows non-European Union (EU) goods to be used temporarily in the EU customs territory. 

Under the temporary importation regime, no import duty or VAT is charged when professional equipment is:

  • owned by a person established outside the customs territory of the EU
  • imported by a person established outside the customs territory of the EU or by an employee of the owner established in the customs territory of the EU
  • used by or under the supervision of the importer, except in the case of audiovisual co-productions.

It is compulsory to provide a guarantee (bond, insurance, security, cash deposit), which will be triggered only if the conditions for using the procedure are not met and which will be released when the goods are then exported again from the EU customs territory.   

Service channels

Learn where you can carry out the service and what are the advantages of each channel
  • Ordering online
    Make the request for the temporary import regime

    Free of charge.

Who can Request the temporary importation procedure?

What are the documents and requirements to Request the temporary importation procedure?

  • It is not necessary to present any document related to the service of the request for the temporary importation regime. 

    However, at the moment of the declaration delivery, documents related to the customs clearance process may be requested. 

What is the Price to Request the temporary importation procedure?

Free of charge.

How can you Request the temporary importation procedure?

The request for the temporary importation regime may be submitted in one of the following ways:

  • ATA carnet, requested and issued at the place of origin of the equipment:
    • the ATA carnet accompanies the equipment on arrival at customs
    • in this case, no guarantee is required.
  • prior to the actual importation of the goods, through the request for authorisation to use the temporary importation regime submitted online via the Customs Decisions System:
    • when the application is submitted through the Customs Decisions System, the customs authorities decide on the request for authorisation within:
      • 30 days, if the request only involves Portugal
      • 120 days, if the request involves more than one Member State of the European Union.

Subsequently, when the goods are already in the customs territory of the EU, and within 90 days after its arrival, the person holding the authorization or his/her representative must deliver the respective import declaration online, through the STADA-IMP system.

  • when the goods are already in the EU customs territory, by submitting the online import declaration in the STADA-IMP system, including the request for authorisation to use the temporary importation regime:
    • the declaration shall be submitted, within 90 days after the arrival of the goods in the EU customs territory, by the person wishing to benefit from the import regime or his/her representative.

Reasons for refusal

If the defined criteria are not fulfilled, the request for authorisation to use the temporary importation regime shall be rejected. The applicant may make a new request, which meets the established criteria.  

The reasons for refusal of the request may be the following:

  • Poorly instructed request/communication - Failure to complete one or more fields of the form which, being compulsory fields, makes it impossible to submit the request/communication.
  • Non-understandable request/communication - Lack of data that does not allow a good analysis of the request/communication, resulting from the way it is written or from erasures.  
  • Request/communication submitted by a person without powers for the act - Lack of legitimacy of the interested party to submit the request/communication or anonymous requests/communications. 
  • Request/communication submitted to an entity without competence - The request/communication is submitted to an entity without competence for the matter in question or territorial competence.
  • Non-compliance with technical requirements - Non-compliance, in whole or in part, with any technical requirement required by law and/or regulations.

Means of opposition/complaint to the ombudsman

  • Complaint - addressed to the one who rejected the request
  • Hierarchical or tutelary appeal - directed to the hierarchical or tutelary superior of who rejected the request
  • Appeal for judicial review - addressed to the court