Temporary importation

Temporary importation refers to the practice where certain goods can be brought into a country for a limited period without incurring customs duties, import taxes, or turnover taxes. This facility is typically provided for items intended for exhibitions, trade fairs, repairs, professional equipment, or personal use during a short stay. Conditions often include re-exporting the goods within a specified time frame and ensuring they are not sold domestically. 

Example: A company bringing machinery for a 2-week international trade exhibition in India can do so under temporary importation rules, meaning no customs duty or GST is levied, provided the machinery is exported back after the exhibition.