Temporary Admission
"Temporary Admission "
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The law of Temporary Admission
Machinery, equipment and devices shall be temporarily released in accordance with the provisions of Article (8) of Law No. 186/1986 for work or leasing within the country, provided that they are subject to a customs tax of 2% of the value of the customs tax in force on the date of temporary release for each month or part thereof, up to a maximum of 20% annually, for the duration of their stay inside the country, until the date of re-exporting them abroad or the date of final release in accordance with the rules governing this.
Machinery, equipment and devices must be received under the temporary release system for the purpose of leasing or working temporarily inside the country in accordance with the rules specified for temporary release systems in the Customs Law and its Executive Regulations.
Upon temporary release, he must pay in advance the customs tax rate specified by law for the period he recognizes when requesting the release and provide one of the prescribed guarantees for all taxes and fees due.
Before the expiration of the specified period for which the customs tax has been paid, the concerned party must submit to the competent customs authority a request for re-exportation or a request to extend the period and pay the customs tax rate for the periods for which the machinery, equipment and devices are required to remain in the country, provided that the guarantee provided is valid for the period to be renewed.