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Temporary importation is the importation of goods with the intention of reexporting them. It means that they are not destined to be used or consumed in the country which imports them.

Sometimes goods are imported to be assembled and then reexported as completed units, sometimes they are processed and then reexported.

In some instances it could also mean goods that were originally manufactured in "country A", exported to "country B" and then sent back to "country A" for maintenance or repair work after which it is again returned to "country B" - in which case it is only a temporary import.

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