Temporary exemptions from duty are allowed for certain items, such as merchandise samples and items for display at trade shows or exhibitions. The Czech Republic also accepts ATA carnets as a way of facilitating temporary admission through customs. For more information about obtaining a carnet for clearance of goods, samples, or equipment intended for temporary entry only, contact your local Department of Commerce Export Assistance Center. Commercial samples of zero or low value can usually be imported free of customs duty by means of a written statement to Czech customs confirming the value of the sample and that it will stay in the possession of the importing entity. Promotional materials must be clearly marked ‘no commercial value’ in order to clear customs.
Companies may export goods to the Czech Republic for temporary use if the period does not exceed 24 months (in some cases it is possible to extend this). The exact time period must be agreed upon with Czech Customs. When the goods are re-exported, three percent of the duty value per month (when the goods were in the Czech Republic) must be paid if the goods were used. The maximum will not exceed the full duty amount. The potential customs debt must be secured by a guarantee.
Exports to the Czech Republic of raw materials and certain semi-finished products that are processed and then re-exported from the European Union enter duty-free. This is contingent upon the approval, by Czech Customs, of the processing conditions and the handling of any waste created through the transformation of the goods.