1. Purpose
This policy sets out how Murzo Group manages temporary exports, ATA Carnets, samples, exhibition goods, demonstration goods, prototypes, repairs, testing, and goods intended to return after temporary movement.
The purpose is to avoid unnecessary duty, VAT, seizure, delay, loss of relief, incorrect declarations, and permanent export treatment where goods are only moving temporarily.
2. Scope
This policy applies to goods moved for trade fairs, client demonstrations, photography, testing, repairs, maintenance, research, exhibitions, evaluation, loan, temporary use, event support, filming, installation trials, or inspection.
It may apply to equipment, cultural objects, fashion pieces, food samples, farming materials, prototypes, devices, assets, packaging, display items, and security-sensitive goods.
3. Temporary Movement Position
Before moving goods temporarily, Murzo Group will decide whether the movement is a temporary export, temporary admission, outward processing, return after repair, commercial sample movement, exhibition movement, or permanent export.
The correct route depends on the country, goods, reason for movement, expected return, processing or repair activity, ownership, value, carrier route, and whether the destination accepts ATA Carnets.
4. ATA Carnets
An ATA Carnet may be suitable where goods are temporarily exported to a country in the ATA Carnet system and are intended to return without being sold, processed, or materially changed.
Murzo Group must understand carnet holder responsibility, goods descriptions, countries visited, security or guarantee requirements, and return deadlines before using a carnet.
- Commercial samples
- Exhibition and trade fair goods
- Professional equipment
- Scientific, education, media, or demonstration equipment
- Assets that will return in the same condition, except for ordinary use or maintenance
5. Samples and Demonstration Goods
Samples and demonstration goods must still be described accurately and given a genuine customs value. Labelling something as a sample does not remove customs, product, food, chemical, cultural, sanctions, or safety requirements.
Food, plant, animal, biological, soil, chemical, cultural, controlled, high-value, or security-sensitive samples require extra review before movement.
6. Return, Repair and Processing
Where goods are sent out for repair, processing, alteration, testing, refurbishment, exhibition, or rejection return, Murzo Group must check whether customs relief, outward processing, returned goods relief, or local import procedures apply.
Goods should not be repaired, processed, sold, gifted, consumed, or left overseas under a temporary movement route unless the customs treatment permits it.
7. Required Evidence Only
Carnet, customs, shipping, insurance, return, and goods-identification evidence should be limited to what is required by law, customs authority, insurer, contract, or practical need.
8. Prohibited Conduct
- Using temporary export treatment for goods intended to be sold or left overseas
- Using a carnet for goods that will be processed, repaired, consumed, or materially altered where not permitted
- Declaring a sample as no value where a customs value is required
- Taking controlled, cultural, biological, chemical, food, plant, or animal goods abroad without checking permits and restrictions
- Failing to return goods by the required deadline where duty relief depends on return
9. Review
This policy will be reviewed when Murzo Group increases exhibition activity, moves higher-value temporary goods, or regularly uses carnets, repairs, testing, or temporary admission procedures.
