Temporary Entry Requirements
North America
Click on the country to find the most recent information.
Most goods can be brought temporarily into Barbados, though they must be
registered with Customs at the port of entry. Sometimes, a bond must be posted
to ensure the re-export of the goods. No bonds are required for used
professional apparatus e.g. television and film equipment. Detailed lists must
however be provided to Customs.
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American citizens and other visitors to Canada may bring certain personal
goods into Canada duty and tax-free, provided that all such items are declared
to Canada Customs and Revenue upon arrival and are not subject to restriction.
The temporary entry of certain types of business material (e.g., brochures,
commercial samples, and audio-visual projection equipment) may either be subject
to the full or reduced rate of duty and tax. If the goods are eligible for free
entry, a refundable security deposit -- in the form of cash or bond -- may be
required. For further information, please contact the Canada Customs and Revenue
Agency representative at the Canadian Embassy in Washington at: Tel: (202)
682-1740 or Fax: (202) 682-7689. Canada participates with the ATA Carnet
program.
For additional information on the E29-B temporary entry program and all
aspects of "temporary entry", please refer
to our companion publications:
NAFTA Certicficate of Origin
Temporary Entry Requirements for Canada
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Temporary entry of raw materials, intermediate products and components used
in goods destined for export, and the machinery, equipment, spare parts and
tools used to produce the exported goods, are available for firms registered to
operate within a free trade zone or under the "Regime of Active
Finishing." Under the free trade zone statutes, the government does not
consider the imported goods to have entered Costa Rican customs territory. Under
the Regime of Active Finishing, duties on inputs for goods to be exported are
suspended for six months for materials and components and five years for
equipment, tools and parts. These terms can be renewed. Either regime is
available to foreign or domestic investors upon application to the Ministry of
Foreign Trade.
Temporary entry for equipment used in construction projects, sound or film
equipment used by the entertainment industry, commercial samples of a
significant value, etc., can be granted temporary entry by Customs upon
depositing an amount equal to the duties that would be paid if the items were
imported. The amount is refunded when the item is re-exported.
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A) Commerce/Industry:
Temporary entry is permitted for exhibition or demonstration purposes. Also for equipment needed for a
temporary work in the D.R. Temporary entry of goods was adopted by Customs as a business facilitation
service. No customs duties are paid to customs and the goods must be returned. A bond, however, or other
suitable security for all or a portion of the value of the goods must be posted at the time of temporary entry.
This will be returned upon meeting all the terms of temporary entry and proof of shipment out of the country. If
the company wishes to sell the products or machinery after making temporary entry, valuation and all relevant
duties are determined in accordance with previously noted customs procedures. Temporary entry
admittance is granted for a period of three (3) months. If more time is needed a renovation is required at the
end of the three months.
B) Agriculture:
There are no provisions for the temporary entry of agricultural products. However, agricultural commodities
and food products may be imported under bonded warehousing and for transshipment.
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N/A
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As mentioned above, all imports are subject to verification fees and to
administrative costs. However, a uniform rate of 0.25% is established for goods
entering under diplomatic concessions and those that are designated for
"temporary entry."
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The Temporary Import Law (RIT), enacted in 1984, allows exporters to
introduce raw materials, parts, and capital equipment into Honduran territory
exempt from surcharges and customs duties as long as the product is to be
incorporated into a product which is exported outside of the country. This law
also provides a 10-year tax holiday on profits from these non-traditional
exports, under certain conditions. Interested parties may obtain authorization
for this program through the Ministry of Industry and Trade. Amendments made to
the RIT law in 1997 allow manufacturers to export their products into other
Central American countries. These amendments also enable local importers to
resell the machinery and equipment no longer needed, by paying a 1 percent
import duty based on the C.I.F. price of the machinery.
Companies that do not operate in free trade zones or export processing zones
fall under the jurisdiction of the Temporary Import Law. At present, 511
companies are incorporated into the RIT program.
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Importers may obtain authorization for temporary admission for a period of
three or four months. To claim temporary admission of merchandise, regular
import documentation and the C25 Form with customs authorization must be
presented by the importer upon the arrival of the merchandise. In addition, the
importer is required to deposit or place in bond either full or one and a half
times the applicable duty, which is refunded on exit of the merchandise.
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The importation of demonstration equipment to Mexico is highly
regulated by the Mexican Customs Office. Representatives of U.S.
companies willing to temporarily export demonstration equipment must declare
their equipment to the Mexican Customs Agent at the time they enter country. The
importation is processed under a temporary importation bond (TIP) and there are
certain basic requirements to obtain the permit, including the following:
-
A letter from the U.S. company stating that the
demonstration equipment is for temporary entry into Mexico, and that it will
not be sold.
-
A letter from the Mexican business indicating that they take
full responsibility for ensuring that the demonstration equipment is
returned to the United States within the period allowed. The letter should
also indicate that there is a business relationship between the Mexican
party and the importer.
-
A request to temporary import the equipment filled (Pedimento
de Importacion Temporal)
-
A fee of $135.00 pesos paid in cash to Mexican Customs
-
The list of equipment being taken into Mexico must also be
presented to U.S. Customs before the equipment enters Mexico in order for it
to return to the United States duty free.
Failure to declare demonstration equipment entails stiff
penalties, vehicles can be impounded, and equipment will be confiscated
permanently because Mexican Customs official will consider and treat it as
contraband, unless you pay very high penalties.
Significance to U.S. companies:
The Mexican border offers great opportunities for U.S.
companies, including the possibility of relatively easy importing equipment for
demonstration to industrialized cities such as Tijuana, and directly to the
facility of potential clients. It is very important that the above mentioned
requirements are fulfilled before importing the equipment into Mexico. The
process is fairly easy and can be done directly by the representative of the
U.S. company, without the assistance of the Mexican customs agent. When entering
Mexico always use the declaration lane. If you are driving, the lane will
usually be located on the right side of the port of entries to Mexico.
Customs authorities advised FCS staff that when someone enters Mexico through
the declaration lane the worst thing that could happen is that the car would be
escorted back to the United States.
For additional information, please contact:
- Lic. Daniel Ter n Tapia
- Under-Administrator
- Customs Tijuana - Puerta Mexico
- Linea Internacional
- Tel/Fax. 01-526-6242200
- Commercial Service
- American Consulate General Tijuana
- P.O. Box 439039
- San Diego, CA 92143
- Tel. 01-526-681-7400
- Fax. 01-526-681-8910
- Attn: Renato Davia and/or Judith Valdes
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The Panamanian Fiscal Code establishes a temporary entry regime of up to one
year for all types of merchandise. There are two options. First, the goods can
enter the country if the importer makes a deposit equivalent to the import duty.
This payment will be reimbursed at the time the goods leave the country. Second,
an insurance company can issue a bond for the importer covering the import duty
value, payable if the goods fail to exit the country as scheduled.
Special temporary provisions apply in the case of trade shows and exhibitions
taking place at the Atlapa Convention Center, Panama's exhibition and convention
center. Goods can enter the Atlapa Convention Center with no warranty payment or
bond required. The merchandise to be displayed in certain trade shows enjoys
duty free status and may be sold off the floor duty free.
Samples with commercial value are subject to temporary entry requirements.
Samples with no commercial value are admitted duty free. If samples arrive in
large containers, they will be dutiable even though they may be marked as free
samples.
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Date
Updated: March 27, 2007
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