Temporary-admission guidance clarifies which authorisation route to use

VID's temporary-admission guidance describes a simplified authorisation route using a customs declaration in EMDAS, unless the case requires the general authorisation procedure.VID The revised explanation no longer frames that route solely around temporary admission with full relief from import duty.

For the simplified route, the declaration is submitted to the customs control point through the Electronic Customs Data Processing System.VID VID instructs the declarant to enter code 00100 in data element 12 02 000 000 for additional information and complete the application information for authorisation to use a special procedure other than transit.VID

The general route requires an application in the European Commission's customs decision management system, accessed using the authentication options provided by VID's Electronic Declaration System.VID VID's Customs Board issues the authorisation on the basis of that application.VID

VID lists simplified declarations, centralised clearance and entry in the declarant's records among the cases using the general route. It also identifies applications to use equivalent goods, cases where the competent customs authority informs the declarant that an examination of the economic conditions is needed, and applications for authorisation with retroactive effect.

Temporary admission allows non-Union goods to be used for specified purposes in the EU customs territory with full or partial relief from customs payments.VID After the authorised use, the goods must remain unchanged apart from normal depreciation resulting from their use.VID The authorisation route is therefore one part of the procedure alongside the conditions applying to the goods and their intended use.

VID's guidance states that only the authorisation holder may declare goods for temporary admission.VID Where that holder appoints a customs representative, the representation must be directVID: the representative acts in the holder's name and on the holder's behalf. The holder is consequently also the declarant and holder of the procedure.VID

The legal framework cited by VID is the Union Customs Code, particularly Articles 211 and 223, and Delegated Regulation (EU) 2015/2446, including the rules on applications based on a customs declaration.