Hungary - Country Commercial Guide
Temporary Entry
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For temporary entry of goods, Hungary accepts an ATA Carnet, an international customs document that simplifies customs procedures for the temporary importation of commercial samples, professional equipment, and goods for exhibitions and trade fairs.  The ATA Carnet facilitates international business by minimizing extensive customs procedures and eliminating payment of duties and VAT.  The U.S. Council for International Business (USCIB) has been designated by the U.S. Treasury Department as the sole issuer and guarantor of ATA Carnets in the United States. For more information, visit the USCIB or call (202) 702-5078.

Goods temporarily imported into Hungary must be kept in a bonded warehouse until re-export.  Customs authorities determine the period within which these goods must be re-exported or assigned a new customs-approved treatment or use.  The maximum period the goods may remain under temporary importation status is 24 months, although customs authorities may shorten or extend this.  A temporary import shipment does not have to be re-exported in total.  Any portion of the shipment destined for the domestic or EU market, however, is subject to duties and VAT at the time of importation.