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Information for customers from third countries (outside the EU) about recommended customs procedures.

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Transport from Third Countries – Recommended Customs Procedures for the Delivery of Measuring Instruments or other Technical Equipment from Third Countries for the Purpose of Metrological Services

 

When sending measuring instruments or technical equipment from third countries to the Slovak Institute of Metrology (SMU) for the purpose of calibration, verification, or other metrological services, it is important to apply the appropriate customs procedure in accordance with the Union Customs Code.

1. Inward Processing

or equipment that is returned to the country of origin after the service has been completed, it is possible to use the inward processing procedure (a form of temporary admission that allows goods to enter the EU without payment of import duties or VAT, provided they are subsequently re-exported). Conditions:

  • the goods must be declared upon entry into the EU as temporarily imported for the purpose of performing a processing-type service (e.g. calibration), without incurring customs duties,
  • it must be clearly demonstrated that the goods will not be consumed, sold, or released for free circulation within the EU,
  • after completion of the metrological service, the goods must be re-exported to the third country (country of origin) within the period specified by the customs authorities,
  • documentation confirming the purpose of inward processing (such as a service contract, purchase order, or accompanying letter) should be enclosed with the customs declaration submitted at the time of import.

2. Delivery with an ATA Carnet

The ATA Carnet is an internationally standardized customs document that allows the temporary importation of goods from third countries without the payment of import duties or VAT. Its use is particularly recommended in the following situations:

 

  • goods intended for testing, verification, calibration, or other metrological services,
  • cases in which the goods are expected to be returned to the country of origin after service completion.

Conditions:

  • the ATA Carnet must be issued by an authorized chamber of commerce or industry in the country of dispatch,
  • goods imported under an ATA Carnet must not be modified, consumed, or sold within the EU,
  • the ATA Carnet must be presented upon both entry to and exit from the customs territory of the EU, and properly endorsed by customs.

 

Important Notice:

If the goods are not delivered under a temporary customs procedure or with an ATA Carnet, the shipment may be regarded as released for free circulation, and customs duties and VAT may be charged. These costs will subsequently be charged in full to the customer.

We strongly recommend consulting your customs broker, freight forwarder, or the locally competent customs office prior to dispatching goods to SMU, in order to select the most appropriate and compliant customs procedure.