What is temporary export of goods?
Temporary export of goods means sending goods from the EU to a non-EU country with the intention of bringing them back in exactly the same state or in a processed state. For B2B companies this usually happens in two scenarios:
Without processing: you send equipment abroad for a trade fair or for sampling. For this you often use an ATA Carnet (in Dutch), which works like a passport for your goods and lets you avoid import charges.
With processing (repair): you send a faulty machine or part to the manufacturer outside the EU for repair or maintenance. This process falls under a special customs procedure.
Repair shipments and customs: how does outward processing work?
When you have a product repaired, modified or processed outside the EU, in customs terms this is called outward processing. It's a key term to remember.
So what exactly is outward processing? It's a customs procedure that lets you, as a business, temporarily export Union goods outside the European Union to have them processed there (such as a repair). When these goods are re-imported into the EU, you then don't pay tax on the full value of the goods, only on the added value (the repair costs) and the transport costs incurred.
This saves your business a considerable amount on import duties. According to the official guidelines of Dutch Customs (in Dutch), you do need to apply for an outward processing authorisation in advance, or have a customs broker arrange it for you.
Re-import and temporary import: documentation is key
Whether it's temporary import (for example a foreign customer sending a machine to you in the EU for repair) or re-import after outward processing, customs wants to know exactly what's in the parcel and what it's worth.
To avoid delays, your shipment needs the right paperwork. A standard commercial invoice often doesn't apply here, because no actual sale takes place. Instead you use a proforma invoice (in Dutch). On this invoice you state the reason for export clearly, for example: "Temporary export for repair and return" or "Value for customs purposes only". Also make sure serial numbers are listed correctly, so customs can verify on re-import that it's exactly the same product.
Need more detail on how different countries handle import and export? Take a look at our extensive customs information.
Why use ParcelParcel for your temporary shipments?
At ParcelParcel we get that you don't want customs headaches. As a B2B customer you just want that faulty part repaired quickly and back running in your production line. Our platform helps you create the right customs documents and advises you on the best carriers for your repair shipment, and our in-house customs specialists are always there to help. That's how we make sure your temporary export and re-import run smoothly, without unexpected costs.
