Temporary Admission/ Importation refers to the Customs regime under which certain goods can be brought into a Customs territory/ country without total or partial payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to usage.
The Commissioner-General may on an application, transfer the obligations under this procedure to another person, if the required conditions above are met.
The Temporary Admission procedure is fulfilled/completed when you re-export the goods or place the goods under another customs procedure.
You must fulfill/complete the temporary admission procedure within ninety (90) days from the date of entry.
In cases where the authorised use cannot be achieved within the 90 days, the Commissioner-General may, at the request of a person or an authorised transferee and before the period expires, extend the period for a reasonable duration.
The Commissioner-General shall not grant an extension of time specified for a period of not more than six months.
Unless exempted from this requirement under any other law, the person to whom the extension is granted shall deposit
(a) the amount of duty due; or
(b) security for the duty.
The Commissioner-General may suspend the duty on the goods where the goods imported are intended to be used in the country in manufacturing, processing or repair and subsequently exported.