Art & Exhibitions
To import works of art, sculptures, paintings and other collectors' items intended for long-term public exhibition (e.g. at a museum) duty-free, the importer or exhibitor agrees not to sell the objects. Otherwise duties must be paid for each object sold. Works of art and exhibition objects imported for a shorter period, e.g. for an exhibition, are subject to the temporary admission procedure.
To import works of art, sculptures, paintings and other collectors' items intended for long-term public exhibition (e.g. at a museum) duty-free, the importer or exhibitor agrees not to sell the objects. Otherwise duties must be paid for each object sold. Works of art and exhibition objects imported for a shorter period, e.g. for an exhibition, are subject to the temporary admission procedure.
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Objects for galleries and auctions Works of art for gallery exhibitions and auctions can be declared using the temporary admission procedure, which is generally restricted to two years. With the exception of usage and maintenance measures, no alteration of the goods is permitted. |
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The main examples of goods often temporarily exported or imported are: - professional equipment, e.g. portable computers for working abroad - technical instruments, measuring and testing equipment and specialist tools - exhibition or display goods - commercial samples. Customs offices require a deposit for the temporary admission procedure equivalent to the duty payable for the permanent import (release into free circulation). The sum can be a cash deposit, a surety bond from a Customs agency or a securities deposit. The temporary admission procedure may not be requested for defective goods imported for repairs. The inward processing procedure is to be used for that purpose. |
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The ATA Carnet
The ATA (Admission Temporaire/Temporary Admission) Carnet is an international customs document. It acts as a financial guarantee that the person who holds it will meet all the required customs conditions and procedures.
The carnet is essentially a passport that lists the temporarily imported or exported goods on a series of vouchers for
- export from the Netherlands
- transit, if required
- import into the destination country
- re-export from the destination country
- re-import into the Netherlands
In certain cases, the ATA carnet may also be presented for customs declaration purposes. Special provisions apply for the ATA carnet. Carnets are international customs documents issued by the chambers of commerce in the majority of the industrialized world to allow the temporary importation of goods, free of customs duties and taxes.
The ATA (Admission Temporaire/Temporary Admission) Carnet is an international customs document. It acts as a financial guarantee that the person who holds it will meet all the required customs conditions and procedures.
The carnet is essentially a passport that lists the temporarily imported or exported goods on a series of vouchers for
- export from the Netherlands
- transit, if required
- import into the destination country
- re-export from the destination country
- re-import into the Netherlands
In certain cases, the ATA carnet may also be presented for customs declaration purposes. Special provisions apply for the ATA carnet. Carnets are international customs documents issued by the chambers of commerce in the majority of the industrialized world to allow the temporary importation of goods, free of customs duties and taxes.