Temporary Import and Export
Temporary movement of goods
Goods can be temporarily imported/exported for, for example demonstration purposes. If such a product is liable to import duties, a temporary import permit can be obtained. The product can then enter the EU free of import duties, provided that it is not used for production purposes and that it leaves the EU again within a certain time.
The opposite of this is a temporary export permit, for which at re-importing no import duties are due, provided that it can be demonstrated that the goods were exported from the EU first.
These goods are not meant to be consumed / sold in the EU.
A museum is importing paintings for a temporary exhibition. Those paintings will be sent back to the owner when the exhibition is finished.
Empty bags are imported from India, and will be later stuffed with EU-goods that will be exported to the US.
Avoid duties when goods are only temporarily ex/imported