A person who is usually resident outside the Community and who intends to make a temporary stay in a Partner State shall be granted temporary free admission subject to their re-exportation, where that person imports.
Goods imported for the purpose of temporary use includes: -
a) commercial travelers' samples
b) goods, including stage properties, imported for local exhibition or entertainment
c) goods imported solely for renovation or repair
d) touring promotional material which are not prohibited
e) Any vehicles and goods imported by is a resident in the COMESA or SADC or EAC Community.
A person who intends to import any goods temporary shall apply to a proper officer using Form C 17(TANCIS), and the application shall state;
a) The full particulars of the goods imported, specifying the nature of the goods for the purpose of identification; and
b) The approximate date on which and the port at which the goods will be re-exported.
An importer shall deposit an amount of cash sufficient to cover the duty on the goods, or shall execute a security bond in the Customs Bond Form as the proper officer may determine.
A proper officer shall, on application by an owner, state the amount of duty chargeable and the amount of deposit made or of the security bond executed.
If the goods are to be re-exported at a port other than the port of importation, the application shall be made in triplicate.
Where the proper officer so requires, invoices or other documentary evidence of value shall be produced and attached to the application and retained by the officer.
Vehicles and goods imported temporarily shall be re-exported (taking back) within a period of twelve months from the date of importation