Article 162

Under the temporary admission procedure non-Community goods intended for re-export may be used in the customs territory of the Community, with total or partial relief from import duties, and without being subject to any of the following: other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Community. The temporary admission procedure may only be used provided that the following conditions are met: the goods are not intended to undergo any change, except normal depreciation due to the use made of them; 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 142, where compliance with the conditions laid down in respect of equivalent goods can be verified; the holder of the procedure is established outside the customs territory of the Community, except where otherwise provided for in the customs legislation; the requirements for total or partial duty relief laid down in the Community customs legislation are met.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.