Information and services website for entrepreneurs

Authorisation to use the temporary admission procedure

Do you want to bring goods into the customs territory of the European Union for some time without paying import duties for them or paying them only partially? Use the temporary admission procedure. How to do this - read below.

How to proceed

This procedure can be completed:

  • at an office
  • by post
  • electronically

What you should know and who can use this service

The temporary admission procedure is one of the so-called special procedures. It was created with entrepreneurs in mind, who:

  • are established outside the EU and would like to bring their goods to the customs territory of the Union for some time, e. g. present them at a trade fair;
  • established in the EU customs territory and would like to temporarily use non-Union goods, e. g. test samples

and at the same time they would not like to pay customs duties or pay duties at a minimum rate.

The temporary admission may only be used if

  • it is not planned to subject the goods to any changes (except for required ones - e. g. maintenance);
  • identification of goods can be ensured;
  • the goods belong to a person established outside the customs territory of the Union;
  • the requirements for total or partial relief from customs duties laid down in the customs legislation are fulfilled.


Depending on the type of goods you are importing, you can apply for:

  • total relief from import duties; 
  • partial relief from import duties - in this case, you will pay 3% of the amount of import duties that would have been payable for those goods if they had been released for circulation on the date on which they were placed under the procedure.

See the list of goods that are partially and totally exempt from customs duties.

When you should complete this procedure

The application should be submitted before planned imports of non-Union goods.

Where you can complete this procedure

You can complete this procedure at:

  • urzędy celno-skarbowe
Aby dowiedzieć się gdzie zrealizować usługę, podaj lokalizację przedsięwzięcia.

What to do step by step

  1. Submit an application

Until the PUESC electronic application is launched (until October 2019 at the latest), you can submit your application on paper or electronically via the biznes. gov. pl.


If you declare the goods for temporary admission orally, you will also receive the permission orally.


Time limit

The application should be submitted before planned imports of non-Union goods.

  1. Submit customs security

The security must be lodged when the imported goods are subject to customs duty. You do not need to provide security if you have been exempted from this requirement.

The amount of the security shall be determined by the office. It will be equal to the amount of duty. If the exact amount of the security cannot be determined, it shall be fixed at the maximum amount in which the duty shall be required when the goods are placed under the temporary admission procedure.

Submit security:

  • in the form of cash;
  • in the form of an undertaking provided by a guarantor.

The amount of the customs guarantee should also include VAT. However, if you provide the office with a document confirming that:

  • you are registered as an active VAT payer;
  • you do not have arrears on customs duties and taxes constituting state budget revenue, social security and health insurance contributions;
  • no enforcement, liquidation or bankruptcy proceedings are conducted against you

you do not need to provide security for VAT. This document may be your statement - you must submit it every 6 months.

Submit a comprehensive guarantee (that is, covering more than one operation and requiring a separate authorisation to lodge it) at the latest before the start of the first operation. Submit single security prior to each operation. Once the security has been lodged, you will receive a confirmation that the security has been lodged.


You don't have to provide security in case of:

  • materials used in international traffic by air carriers, shipping or rail companies or postal service providers, e. g. spare parts;
  • packaging imported empty - e. g. containers, pallets;
  • when you have made the temporary admission application orally.


You can submit a document as:
Additional information

Potwierdzenie zawiera:

  • określenie urzędu celno-skarbowego,
  • dane osoby składającej zabezpieczenie,
  • sposób, termin i wysokość złożenia zabezpieczenia,
  • datę złożenia zabezpieczenia,
  • termin ważności zabezpieczenia,
  • pouczenie,
  • podpisy składającego i przyjmującego zabezpieczenie.

Time limit

Before issuing the authorisation

  1. You will be granted authorisation to use the temporary admission procedure

The Office will give you authorisation to use the temporary admission procedure for a maximum of 24 months. After this time has elapsed, you may apply for an extension of the time limit to use the temporary admission procedure, but in total for up to 10 years.

If the office should give you a negative decision, it will inform you in advance and give you the opportunity to make your point of view (right to be heard). You usually have 30 days to present your reasons. Once this period has expired, the office will grant you:

  • authorisation (if you have convinced the officer),
  • negative decisions.


You will receive a document as:

How much you will have to pay

The service is free of charge

How long you will have to wait

You will receive authorisation at the latest 120 days after the date of acceptance of your application if it covers more than one EU Member State. If the licence covers only one EU Member State, you will receive it at the latest 30 days after the application is accepted by the office.

How can you appeal

You can appeal to the director of the chamber of revenue administration through the head of the tax and customs office, who has issued you a negative decision. In your appeal, state what you do not like about the decision and indicate the evidence. You have 14 days from the date on which the decision was given to you.

Good to know

How to close the procedure

The temporary admission procedure may be closed, for example, by re-exporting the goods covered by it or by placing them under another customs procedure (e. g. release for free circulation, inward processing).


The use of the temporary admission procedure entails the obligation to keep records, which shall be approved by the customs and tax office.

Records may be kept in a traditional manner (books) or with the use of IT software. Details of the records, e. g. its appearance can be determined with the customs and tax office.

The records should contain all the information and data which enable the customs authorities to supervise the proper functioning of the temporary admission procedure, in particular with regard to the following:

  • identification of the goods placed under this procedure,
  • their customs status,
  • the movement of goods (e. g. to a subcontractor),
  • processed products.

Obligation to inform

You are obliged to inform the head of customs and tax office who issued the permit of any circumstances occurring after the permit has been issued that affect its continuation or content.

ATA Carnet

You can also use an ATA carnet to carry out temporary admission.

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