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.
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.
Rivium Quadrant 141-151
Tribes Tower, Room 2.10
2909 LC Capelle a/d IJssel
VAT number: NL131404829B01
Registration CoC: 65187091
EORI number: NL131404829