The temporary importation procedure shall allow the use in Kosovo, with total or partial relief from import duties and without their being subject to commercial policy measures, of non-Kosovo goods intended for re-export without having undergone any change except normal depreciation due to the use made of them. 

Authorization for temporary importation shall be granted at the request of the person who uses the goods or arranges for them to be used. The Customs shall refuse to authorize use of the temporary importation procedure where it is impossible to ensure that the import goods can be identified.

The Customs shall determine the period within which import goods must have been re-exported or assigned a new customs approved treatment or use. Such a period must be long enough for the objective of authorized use to be achieved. Without prejudice to the special periods laid down in accordance with Article 144, the maximum period during which goods may remain under the temporary importation procedure shall be 24 months. The Customs may, however, determine shorter periods with the agreement of the person concerned. However, where exceptional circumstances so warrant, the Customs  may, at the request of the person concerned and within reasonable limits, extend the periods referred to in paragraphs 1 and 2 in order to permit the authorized use.

The cases and the special conditions under which the temporary importation procedure may be used with total relief from import duties shall be determined in the Administrative Instruction implementing this Code. For more information about the temporary import procedure, please read: Article 140 to 147 from Custom’s Code of Kosovo.