In the world of B2B logistics, goods cross borders for many reasons other than a final sale. You might need to send a specialized piece of equipment abroad for a trade show, or perhaps a malfunctioning machine part needs to be returned to the original manufacturer outside the EU for repairs. This is where the concepts of temporary import and export come into play. Navigating customs for a repair shipment can be daunting. The biggest risk? Paying double import duties and VAT when your own equipment comes back to you. In this guide, we break down exactly how temporary export works, what outward processing entails, and how to ensure a frictionless re-import process.
Chantal has been writing about logistics topics for almost two decades and has worked for major international carriers.
The temporary export of goods refers to the process of sending items out of your customs territory (such as the European Union) with the explicit intention of bringing them back. For businesses, this typically falls into two distinct categories:
Return in the exact same state: This applies to goods like exhibition materials, professional camera gear, or commercial samples. These items are usually shipped using an ATA Carnet, a specialized international customs document that waives import taxes.
Return after modification or repair: This applies when you send a defective product abroad to be fixed or upgraded. Because the item undergoes a change, it requires a completely different customs procedure.
If you are shipping an item outside the EU for repairs, maintenance, or processing, you are dealing with a customs procedure known as outward processing. Understanding this term is critical for optimizing your supply chain costs.
How does outward processing work? Outward processing allows EU businesses to temporarily export Union goods to a third country for processing or repair. Upon the re-import of these goods back into the EU, the business is granted total or partial relief from import duties. Instead of paying taxes on the item's total value, you are only taxed on the value added during the repair process (the cost of the repair itself) plus the transportation costs.
According to the official guidelines of the European Commission, authorization from customs authorities is required to use the outward processing procedure. Proper documentation proves that the re-imported goods are the exact same ones that were temporarily exported.
The success of a temporary export hinges entirely on documentation. Customs officers need undeniable proof of what the shipment contains, why it is crossing the border, and what its value is.
Unlike standard sales, you are not selling the broken machine part. Therefore, a standard commercial invoice might cause confusion if not filled out specifically for this purpose. Usually, a Proforma Invoice is used. To avoid delays during customs duty clearance, you must clearly state the reason for export on your invoice. Standard phrasing includes: "Temporary export for repair and return" or "Value for customs purposes only." Furthermore, always include the serial numbers or unique identifiers of the items on the paperwork. This allows customs to verify the item upon re-import.
Dealing with outward processing and repair shipments requires precision. At ParcelParcel, our goal is to simplify international parcel shipping for B2B enterprises.
Our intuitive platform helps you generate the correct customs paperwork automatically, ensuring that specific remarks regarding temporary exports are clearly visible. Furthermore, our in-house logistics specialists proactively monitor your shipments to prevent customs hold-ups, saving you time, money, and administrative headaches. Want to see how our shipping platform works? We make global logistics feel local.
Temporary export is a broad concept describing goods leaving a country temporarily. Outward processing is the specific, official customs procedure used when those goods are sent abroad specifically to undergo manufacturing, processing, or repair before being re-imported.
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No. If you correctly utilize the outward processing procedure, you will only pay import duties and taxes on the "value added" (the cost of the repair or processing) and the shipping costs, rather than the total original value of the goods.
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You will need an accurately detailed invoice (often a Proforma) that includes a clear description of the goods, their original value, the estimated repair value, their serial numbers, and a specific statement such as "Temporary export for repair and return."
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No. An ATA Carnet is strictly for goods that will be returned in the exact same condition they were exported in (like exhibition goods). Because a repair inherently alters the condition or value of the goods, you must use the outward processing procedure instead.
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ParcelParcel provides a multi-carrier platform that automatically generates accurate customs documentation tailored to your specific shipment type. Our logistics experts also review your paperwork to ensure your repair shipments clear customs quickly and without unexpected double taxation.
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You can instantly check the shipping costs through our rate calculator. Enter the weight, dimensions, and destination country of your shipment, and you will see all available shipping options along with their respective delivery times. The calculator can be used to compare shipping rates for both export and import shipments.
If you need help calculating a shipping rate, watch the video below. Click on the 
button to play the video and the 
icon to view the video in fullscreen.
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Shipping costs are calculated based on dimensions (LxWxH in cm), weight (in kg), and the destination country. Both the actual weight (as shown on the scale) and the volumetric weight are considered.
The volumetric weight is the weight calculated based on the space your shipment occupies in the plane. The higher of the two weights (volumetric or actual weight) is used to calculate the shipping rate. You don't need to calculate this yourself; our calculator does it for you.
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You can use the discount code PP10 for 10% discount on the transportation costs of your first shipment. You can apply the discount code during the checkout process (instructions).
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Whether additional costs apply depends on whether your shipment stays within the European Union or is sent to/from a country outside the European Union. Below, you can see the additional costs for each situation.
Within the European Union
If, for example, you send a shipment from the Netherlands to Italy (within the EU), there will be an additional 21% VAT on the shipping costs.
Furthermore, if your shipment stays within the European Union, you won't have to deal with any import duties or customs clearance fees because your shipment doesn't go through customs. Please note that the European Union is not the same as Europe.
View here all the countries that are part of the European Union. For example, Switzerland is part of Europe but not part of the European Union.
Outside the European Union
If, for example, you send a shipment from the Netherlands to the United States, there will be no VAT (0%) applied to the displayed shipping rates.
However, there might be import duties levied by customs in the destination country if you send a shipment to/from a country outside the European Union. Typically, customs costs are charged to the recipient. This is known as Delivered At Place (DAP) in logistics terminology.
Customs is a government agency that levies import duties in certain cases to protect the local market. As a company, you can also ship using Delivered Duty Paid (DDP), which means any customs costs will be charged to you as the sender.
If you have any questions about this topic, feel free to contact us. Additionally, you can read everything about import duties, VAT, and the customs clearance process in this blog.
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A customs invoice is a form where all the goods you want to ship are specified. This invoice includes an English description of the goods, along with their corresponding value and weight.
The contents of your shipment must be specified per type of product you're sending to avoid delays at customs. A customs invoice is always prepared in quadruplicate in accordance with customs guidelines.
When is a customs invoice required?
A customs invoice is only required for shipments to/from countries outside the European Union (e.g., Netherlands - United States). If your shipment stays within the European Union (e.g., Netherlands - Italy), your shipment will not go through customs, and therefore, a customs invoice is not required.
Additionally, document shipments are not subject to customs, so if you're sending a document to a country within/outside the European Union, no customs invoice is needed.
Please note that not all goods can be shipped to every country. You can find a list of goods that cannot be sent via ParcelParcel on this page.
Do I need to create a customs invoice myself?
If you're sending a shipment to/from a country outside the European Union, it's mandatory to include a customs invoice with the shipment. We provide free support in creating a customs invoice.
You can easily generate a customs invoice through our shipping platform. The customs invoice will be automatically generated based on the content you specified during your booking.
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You can import just as easily as export via ParcelParcel.
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You can find a list of goods that cannot be shipped via ParcelParcel on this page.
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