Which term refers to the temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes; such goods must be imported for a specific purpose and intended for reexportation within a specified period?

Which term refers to the temporary admission in which certain goods can be brought into a customs territory conditionally relieved, totally or partially, from payment of import duties and taxes; such goods must be imported for a specific purpose and intended for reexportation within a specified period?

• A. Exportation
• B. Customs Office
• C. Customs Broker
• D. Conditional Importation

Answer: (D)

This is about a temporary admission regime where goods are brought into a customs territory for a specific, temporary purpose and the import duties and taxes are suspended or reduced on the condition that the goods are reexported within a set period. The term captures both the conditional relief from duties and the obligation to re-export, which is exactly what this scenario describes. It’s used for items like exhibition goods, professional equipment, or samples that need to enter the country briefly for a defined purpose and then leave again. If the goods aren’t reexported within the allowed timeframe or the conditions aren’t met, duties and taxes may become payable. Exportation refers to sending goods out of the country permanently, not temporary admission. A customs office is a location, and a customs broker is a person who handles paperwork and procedures. Only the concept of conditional importation describes the temporary, duty-relief, reexport condition.

This is about a temporary admission regime where goods are brought into a customs territory for a specific, temporary purpose and the import duties and taxes are suspended or reduced on the condition that the goods are reexported within a set period. The term captures both the conditional relief from duties and the obligation to re-export, which is exactly what this scenario describes. It’s used for items like exhibition goods, professional equipment, or samples that need to enter the country briefly for a defined purpose and then leave again. If the goods aren’t reexported within the allowed timeframe or the conditions aren’t met, duties and taxes may become payable.

Exportation refers to sending goods out of the country permanently, not temporary admission. A customs office is a location, and a customs broker is a person who handles paperwork and procedures. Only the concept of conditional importation describes the temporary, duty-relief, reexport condition.