Goods may be temporarily imported into the EU without paying customs duties or VAT, then reexported to the country from which they were imported or another non-EU territory.
In order to qualify as temporary imports, goods must meet certain conditions. The main conditions are that the goods must be intended for re-export and must not undergo any changes other than normal depreciation.
While each country has its own temporary import regime, it is recommended to use an ATA Carnet.