PART THREE

Chapter Five (Temporary Importation and Exportation of Goods)

27.  Temporary Importation

1.      Goods necessary for trade promotion, technology transfer, tourism and cultural exchange, development works and consultancy service may temporarily be imported without payment of duties and taxes subject to be re-exported on the completion of its objectives.

2.      A person who imports goods temporarily, without payment of duties and taxes shall submit security equivalent to the duties and taxes in accordance with the provisions of chapter 7 of this Proclamation.

3.      It is prohibited to use goods imported on temporary basis other than the purposes for which they are imported or to use out of the localities where the activities are carried out.

28.   Time Limit

1.      Temporarily imported goods shall be re-exported within six months or within the time specified in the project agreement or in agreement entered with the Government.

2.      The Authority may extend the time limit for a period of not more than one month where the importer proves on acceptable ground that the goods imported temporarily cannot be re-exported within the time specified in sub-Article (1) of this Article.

3.      Goods for trade promotion, technology transfer, tourism and cultural exchange may, upon request, be sold or remain within the country upon payment of taxes and duties based on their value at the time of request, where the request is made within the period prescribed for their stay and authorized by appropriate offices to remain in the country.

4.      Goods for development work and consultancy services may remain within the country upon payment of taxes and duties based on their value at the time when the goods are imported; where it is requested within the period prescribed and authorized by appropriate offices to remain in the country.

5.      Where temporarily imported goods, are destroyed or irrecoverably lost by force major and where it is proved with sufficient evidence, the goods may remain in the country upon payment of duties and taxes based on the value of goods less the amount of damage.

29.  Temporary Export

1.      Goods exported temporarily by accomplishing customs formalities may be allowed to re-enter into the country without payment of duties and taxes, on the following conditions;

a.       imported goods sent abroad for repair and maintenance without repayment of duties and taxes;

b.      temporarily imported goods sent abroad for repair and maintenance without cancellation of the guarantee given at the time of their importation;

c.       personal effects, automobiles for personal use, machinery and other equipment necessary for his work abroad;

d.      Goods exported for trade fair, exhibition or cultural show.

2.   Goods returning pursuant to sub-Article (1) (a) and (b) of this Article shall be subject to duties and taxes on the cost of maintenance and repair incurred abroad.

3.   Goods may be eligible for exemption form duties only if returned form abroad within six months, unless a greater period is specified in the agreement approved by the government.

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