Section 143: Period for temporary admission procedure

1 The Service shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a different customs procedure.

2 The maximum period during which the goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be twelve months.

3 In exceptional cases, when the authorised use cannot be achieved within the allotted time period, the Service may extend the period for temporary admission for an initial one year and extension of six months, and another six months if necessary, which shall be final.

4 Where the extension is not enough for authorised use, the goods shall be converted for home use, otherwise the goods shall be re-exported.