O regime de importação temporária permite a utilização no território aduaneiro da Comunidade, com isenção total ou parcial dos direitos de importação e sem que sejam submetidas a medidas de política comercial, de mercadorias não comunitárias destinadas a serem reexportadas sem terem sofrido qualquer alteração para além da depreciação normal resultante da utilização que lhes tenha sido dada.
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