The GOZ permits the temporary entry of goods for display purposes at trade shows. The importer must provide a guarantee by a local financial institution equal to the value of the relevant duties and taxes for such goods.  The Department of Customs and Excise issues an import permit that the importer subsequently discharges on the re-exportation of the goods.  Firms have faced challenges with inconsistently applied policies regarding tax status of temporary imports of goods intended for rental, such as vehicles.