Temporary importation is a customs procedure, which allows the use of non-Community goods to be re-exported within the customs area of the EU without any alteration beyond normal use-related loss in value - subject to partial or total exemption from import duty and without the goods becoming subject to trade policy measures.
Pursuant to the provisions of the Customs Code, temporary importation qualifies as an economic customs procedure and a permit from the customs authority is necessary for its application.