Is a repair in a third country a temporary export?

Yes. For customs purposes it is outward processing: the goods are exported temporarily, repaired in the third country and can be re-imported with full or partial relief from import duties.

Do I need an ABD for a temporary export?

Yes, even for goods worth less than €1,000. Goods that come back need proof of export. The declaration is lodged electronically through ATLAS and you receive an export accompanying document with an MRN.

What does a temporary export cost at Smart Zoll?

The same as any export declaration: €30 per declaration including one tariff line, €5 for each additional tariff line, plus VAT. High-volume customers pay from €25.

Temporary Export: Repairs & Returned Goods

Not all goods leave the EU for good. A machine goes back to the manufacturer in Switzerland for repair; exhibits travel to a trade fair; a test unit returns after a project abroad. For customs purposes this is a temporary export — and it has to be declared as such at the time of export, so that the goods can be re-imported free of import duties afterwards. With Smart Zollagentur you create the export declaration for this online; our customs experts review it and make sure the right procedure is used.

Two cases, two procedures

What matters is what happens to the goods in the third country:

The goods come back unaltered — trade fair goods or a test unit, for example. They are declared for temporary export with re-import in an unaltered state. On return they can be imported as returned goods without import duties if the conditions are met; these include a time limit for re-import and proof that they are the same goods (identity).
The goods are repaired or processed in the third country. For customs purposes this is outward processing (German: passive Veredelung), because repair counts as a processing operation. The repaired goods can be re-imported with full or partial relief from import duties. This requires an authorisation, which in many cases can be applied for in simplified form with the customs declaration. More on this on the outward processing page.

Why the export declaration makes the difference here

Temporary export has its own procedure code in the export declaration. The exit confirmation then carries the note “temporary export” or a reference to outward processing. These documents record the link between the export and the later return. With an ordinary, definitive export, that link is not recorded.

Declare even below €1,000

For an ordinary export, the electronic declaration only becomes mandatory above the value threshold. For goods that come back, that is not enough: on return you need proof of export and therefore an ABD — even if the goods are worth less than €1,000.

The value is not zero just because nothing is being sold. A repair consignment has a value too, for example the material value of the goods.

How we support you

Classifying the case — together with you we clarify whether the goods come back unaltered or whether a repair or processing operation is involved.
Review and submission — our customs experts review your declaration, make sure the procedure code fits and submit it through ATLAS.
ABD and exit confirmation — you receive the export accompanying document with the MRN and, once the goods have left, the exit confirmation.

The customs declaration when the goods return is a separate transaction.

What additional information we need

On top of the usual data for an export declaration:

the reason for the temporary export (repair, demonstration, test)
the expected date of return
features by which the goods can be recognised, such as serial number and model designation
for a repair: the type of work planned

Pricing

An export declaration for a temporary export costs €30, like any export declaration (€25 for high-volume customers from 15 declarations a month). The base price includes one tariff line; each additional tariff line is charged at €5. All prices are net, excluding statutory VAT. The full price list is on the pricing page.

Related reading: how presentation and controls work is explained in presentation and customs inspection. What proof of export involves is covered in the article on the exit confirmation.