The National Director of Customs may, under the conditions set out below, authorize the temporary admission, with partial suspension of duties and taxes, of equipment imported on a temporary basis by works companies.
To benefit from special temporary admission, importers must subscribe to a security deposit “acquit-à-caution” by which they undertake:
a) To re-export or store the temporarily admitted equipment within one year, renewable if necessary;
b) to pay, in accordance with the conditions laid down in the special authorisation the fraction of duties and taxes whose collection is suspended, based on the ratio between the period during which the equipment is used in the customs territory and their accounting depreciation period, within the limits of generally accepted depreciation periods in accordance with regulations in force in each member state;
The fraction of duties and taxes calculated under the conditions set out above is increased, when its amount has not been deposited, by the credit interest provided for in article 137 of the law, calculated from the same date;
c) To meet the general and specific obligations of the regulations and the authorization and to bear the penalties applicable in the event of infringement or non-discharge of acquits.
Disputes concerning the assessment of the declared depreciation period for depreciation of temporarily imported equipment shall be settled in accordance with the procedure laid down in article 21 of the law.
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