Article 10.9: Temporary Admission of Goods and Inward and Outward Processing
What is covered?
The Article aims to regulate the system of imports and exports for specific purposes, including temporary import, goods imported for inward processing and outward processing.
This provision is mandatory, subject to and consistent with the laws and regulations of the importing Member country. In specific cases, this will mean that the domestic laws and procedures will be considered compliant.
The Measure pertains to the release of goods, without payment of duties and taxes fully or partially, for importation for a predefined period of time and a predefined purpose, and export within a specific period.
The examples include samples or goods imported for exhibition that have to be returned home. Examples can also include large machinery imported for building a factory and returned after completion of the works. It is imperative that these do not undergo any change while in the country of import.
Goods imported for further processing
The Measure provides the facility for the conditional release of goods, without payment of duties and taxes, fully or partially eligible for drawback, imported for manufacturing, processing or repair and then for subsequent exportation. Examples of import inward processing include the importation of accessories, zips and buttons to be attached to garments, which are meant for export.
The Measure provides for a facility aimed at the temporary export of goods for the purpose of manufacture or repair that are subsequently re-imported without payment of customs duties, in full or in part. This applies to domestically produced or earlier imported goods.
What is not covered?
The measure does not require Members to allow such releases without any conditions or security.
The measure does not specify the type of conditions / guarantees upon which temporary admission, inward processing or outward processing may be allowed.
The Measure does not mention the time lag between the temporary import and the subsequent export of the imported goods. Also, it does not mention the time lag relevant for the goods under the inward processing or outward processing schemes.
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