Temporary admittance is a common in international trade customs procedure. It is an integral part ofmodern trade fairs, international transport operations, international academic and cultural exchanges,international sports contracts and tourist exchanges. The paper features temporary export in customslaw, differentiates between temporary export in customs law as a foreign trade operation involvingvarious customs procedures: temporary admittance of a product, product processing on customsterritory, storing products at the customs or vacant warehouse etc., and the specific customs procedureof temporary export (admission) under which temporary use is provided for a set period as to foreigngoods at the customs territory of the customs union. The paper examines the system of legal regulationfor the customs procedure of temporary admission represented by three levels: international law(Kyoto and Istanbul Conventions, Convention on ATA carnet), supranational (Decisions of the EurasianEconomic Commission) and national (customs legislation of the Russian Federation). The mainconditions are specified for the products subject to the customs procedure, temporary admittance(identifying temporarily imported goods, absence of such products in the list of the goods forbiddenthe customs procedure of temporary admittance), limitations in the use and disposition of temporarilyimported goods (operation to save goods, to maintain and other operations not violating the principle ofimmutability principle for goods; etc.). Some provisions of the customs legislation have been studied,in particular on the period of temporary admittance, possible termination of the customs procedure andits completing. The paper analyzes tax rules applied to temporarily exported goods, two tax modelsof temporary admittance (of complete and partial clearance), conditions of obtaining tax exemption,ways of non-recurring and periodical payment of tax duties and taxes, terms of customs payments,administrative and judicial practice on these issues; etc.