Discusses requirements for products entering the country/economy temporarily. including information on warranty and non-warranty items entering the country/economy for repair.
Last Published: 7/17/2019
Discusses requirements for products entering the country/economy temporarily, including information on warranty and non-warranty items entering the country/economy for repair.
Please see the ATA Carnet Customs website for specific information on the procedures used for temporary importation, transit, and temporary admission of goods designed for specific purposes, duty-free and tax-free (such as professional equipment for presentations or trade fairs).

For information on this topic please consult the Commerce Department’s Country Commercial Guides on EU Member States: EU Member States' Country Commercial Guides.
Alternatively, search the Commerce Department’s Market Research Library, available from: Market Intelligence under Country and Industry Market Reports.

Slovakia's Commercial Code allows a full or partial exemption from import duties for customs warehousing, active inward processing, temporary use and temporary imports. The exemption from import duties is allowed for the commercial use of foreign goods, which will remain the property of the importing foreign entity. For example, a person or company that imports goods temporarily doesn’t pay the import charges until it is reprocessed and re-exported or officially cleared by the Customs Office for free and permanent circulation and use in the country. The period allowed for temporary importation is set by the Customs Office.

Slovakia is a signatory of international customs agreements on ATA and TIR carnets, which allow for the temporary import or transit of goods without the obligation to secure the partial exemption described above and without import duties or charges in the country of transit or destination. The Slovak Chamber of Commerce and Industry (SOPK) is the national guarantee organization and executive body for ATA carnets. The Czech and Slovak Association for International Automobile Transportation (Cesmad Slovakia) holds the same responsibilities for TIR carnets.
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