PN 1008 - Temporary Admission from a country outside the European Union (EU) of Professional Equipment
1. General
This Notice sets out the arrangements for the temporary admission, from a country outside the EU, without payment of import charges (Customs Duty and VAT) of professional equipment consisting of articles and accessories of the kind listed in the attached Annex.
Spare parts, which are subsequently imported for the repair of professional equipment, which has already been temporarily admitted, are eligible for relief from import charges under the same conditions as the equipment itself.
2. Conditions
The following conditions must be observed:
- Security - Save where the goods are temporarily admitted under the
simplified procedure in paragraph 5, security must be provided in the form of:
- A valid ATA Carnet (see Notice No. 1007 - A.T.A. Carnets Temporary Importation and Exportation of Certain Goods - Public Notice 1007 ); or
- A cash deposit (refundable when the goods are re-exported); or
- A bond (or, as a temporary measure, a Cover Note) either from an approved insurance company or a bank licensed by the Central Bank to carry out insurance business. Application for approval to use a bond or Cover Note should be made to Revenue at the proposed place of importation, from whom full information as to procedure and all the necessary forms may be obtained.
- Ownership - The equipment must be owned and imported by a person established outside the European Union(EU). However, in the case of joint radio or television programme productions, the equipment may be the subject of a hire contract or similar arrangement to which a person established in the EU is a party.
- Restriction on use - The equipment must be used solely by or under the personal supervision of the person visiting the EU. However, this condition does not apply to cinematographic equipment imported for the production of films, television programmes or audiovisual works under a co-production contract concluded with a person established in the EU.
- Period allowed - the goods must be re-exported within the time limit authorised by Revenue at importation. The prescribed maximum period of temporary admission permitted is 24 months. However, where an ATA Carnet covers the goods, they must be re-exported within the period of validity of the carnet.
- Identification - the goods must be capable of being identified at re-exportation. For this purpose marks or seals may be applied to them at importation by Revenue.
- Export control - the goods must be re-exported under Revenue control.
- Prohibited or restricted goods - Goods subject to a national or Community prohibition or restriction may not be imported, except under licence or authorisation issued by the appropriate Authority and presented at importation.
3. Procedure At Importation
The goods should be presented to Revenue at importation.
Where an ATA Carnet is used, the itemised lists on the reverse of the relevant importation voucher should be completed, indicating clearly the items that are being imported. The Revenue Official will stamp and sign the importation voucher and counterfoil and remove the importation voucher. S/he will insert the final date or re-exportation of the goods (which will not be later than the date on which the Carnet’s validity expires) and return the Carnet to the importer.
In all other cases, 
Form C &E No.1047 (Rev 1) (PDF, 31KB) should be completed in duplicate and the required security provided.
The Revenue Official will stamp and sign both copies of Form C&E No. 1047 (Rev 1), fix the time limit during which the goods may remain under temporary admission arrangements, insert the final date for re-exportation on the form and return one copy to the importer.
The Carnet or copy of the Form C&E No.1047 (Rev 1) must be produced with the goods when they are being re-exported.
4. Procedure At Re-Exportation
The goods and documentation should be presented to Revenue at the Export Station in sufficient time to allow for examination before the period for temporary admission expires.
Where an ATA Carnet is used, particulars of the goods should be declared on the reverse of the re-exportation voucher bearing the same identifying number as the importation voucher on which the goods were declared at importation. If everything is in order the re-exportation voucher and counterfoil will be stamped and signed by Revenue. The voucher will be detached and the Carnet returned to the importer.
When goods imported on Form C&E No. 1047 (Rev 1) are re-exported, a copy of the form with Part III completed should be present to Revenue. Where all the goods are correctly re-exported, the form will be retained by Revenue and arrangements will be made to refund the deposit or release the security as appropriate.
5. Simplified Procedure
As a simplified procedure the goods outlined at (a), (b), (c) and (d) below may, subject to Revenue being satisfied as to the bona-fides of the case, be temporarily admitted on the basis of an oral declaration supported by an inventory (in duplicate) signed and dated by the applicant, and showing:
- The name and address of the applicant;
- The trade description of the goods;
- The value of the goods;
- The intended length of stay of the goods in the State; and
- Precise information concerning the number of items of each type of goods.
One copy of the inventory will be endorsed by Revenue and returned to the applicant for presentation with the goods to Revenue at the time and place of re-exportation.
The goods to which the simplified procedure may be applied include:
- Radio and television production and broadcasting equipment and specially adapted vehicles
and their equipment for use in such production or broadcasting, imported by organisations
established outside the EU which have been approved by the Revenue Commissioners for the
temporary admission of such goods.
Applications for approval should be made to Import and Export Policy Unit, Customs Division, Custom Procedures, Government Offices, Nenagh, Co. Tipperary. - Theatrical effects;
- Portable professional equipment (including spare parts for such equipment) not exceeding €8,065 in value temporarily imported for the maintenance, repair or servicing of industrial or other equipment; and
- Hand tools and other portable professional effects (including visiting journalist’s cameras and photographic equipment).
Note: Hand tools and other portable professional effects temporarily admitted in baggage may be admitted without formality.
However where a high amount of import charges are involved the simplified procedure may not be applied.
Apart from the waiver of security and the use of the simplified procedure the other requirements of this Notice apply. Revenue may, in any particular case, require the normal procedure referred to in paragraph 3 to be followed.
6. Transfer Of Authorisation
Temporary admission facilities may be transferred to another person subject to certain conditions. Requests for such transfers should be made to Revenue at the place of admission . All enquiries should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page.
7. Partial Relief from Customs Duty
Goods that do not meet all the conditions set out in this Notice for temporary importation without payment of import charges may, in certain circumstances, qualify for temporary importation with partial relief from customs duty. This involves payment of a percentage of the full amount of customs duty in respect of each month the goods remain in the EU. Prior approval is required from the Office of the Revenue Commissioners. All enquiries should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page.
Note: Relief from VAT is not allowable in these cases.
8. Further Information
Enquiries regarding any issue contained in this Information Leaflet should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page.
Notice No. 1008
July 2011 Edition
Annex
Illustrative list of Professional Equipment eligible for Temporary Importation Relief.
A. Equipment for the press or for sound or television broadcasting
- Equipment for the press, such as:
- personal computers,
- telefax equipment,
- typewriters,
- cameras of all kinds (film and electronic cameras)
- sound or image transmitting, recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers),
- sound or image recording media, blank or recorded,
- testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectors copes, video generators, etc.),
- lighting equipment (spotlights, converters, tripods),
- operational accessories (cassettes, exposure meters, lenses, tripods, accumulators, battery belts, battery chargers, monitors).
- Sound broadcasting equipment, such as:
- telecommunication equipment such as broadcast transmitter-receivers or transmitters; terminals connectable to network or cable; satellite links,
- audio frequency production equipment (sound pick-up, recording or reproducing apparatus),
- testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectors copes, video generators, etc.),
- operational accessories (clocks, stop watches, compasses, microphones, mixing consoles, sound tape, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc.),
- sound recording media, blank or recorded.
- Television broadcasting equipment, such as:
- television cameras, telecinema,
- testing and measuring instruments and apparatus,
- transmission and retransmission apparatus,
- communication apparatus,
- sound or image recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers),
- lighting equipment (spotlights, converters, tripods),
- editing equipment,
- operational accessories (clocks, stopwatches, compasses, lenses, exposure meters, tripods, battery chargers, cassettes, generating sets, transformers, batteries and accumulators, heating, air-conditioning and ventilating apparatus, etc.),
- sound or image recording media, blank or recorded (credit titles, station call signs, music inserts, etc.),
- film rushes,
- musical instruments, costumes, scenery and other stage properties, pedestals, make-up material, and hairdryers.
- Vehicles designed or specially adapted for the purposes specified above, such as:
- television transmitting vehicles,
- vehicles for television accessories,
- video tape recording vehicles,
- sound recording and reproducing vehicles,
- slow motion vehicles,
- light vehicles.
B. Cinematographic equipment
- Equipment, such as:
- cameras of all kinds (film and electronic cameras),
- testing and measuring instruments and apparatus (oscillographs, tape and video recorder test systems, multimeters, tool boxes and bags, vectors copes, video generators, etc.),
- camera "dollies" and booms,
- lighting equipment (spotlights, converters, tripods),
- editing equipment,
- sound or image recording or reproducing apparatus (tape and video recorders and video reproducers, microphones, mixing consoles, loudspeakers),
- sound or image recording media, blank or recorded (credit titles, station call signs, music inserts, etc.),
- film rushes,
- operational accessories (clocks, stop watches, compasses, microphones, mixing consoles, sound tapes, generating sets, transformers, batteries and accumulators, battery chargers, heating, air-conditioning and ventilating apparatus, etc.), musical instruments, costumes, scenery and other stage properties, pedestals, make-up material, and hairdryers.
- Vehicles designed or specially adapted for the purposes specified above.
C. Other equipment
- Equipment for erection, testing, commissioning, checking, control, maintenance or repair of
machinery, plant, means of transport, etc., such as:
- tools,
- measuring, checking or testing equipment and instruments (temperature, pressure, distance, height, surface, speed, etc.), including electrical instruments (voltmeters, ammeters, measuring cables, comparators, transformers, recording instruments, etc.) and jigs,
- apparatus and equipment for taking photographs of machines and plant during or after erection,
- apparatus for survey of ships.
- Equipment necessary for business people, business efficiency consultants, productivity experts,
accountants and members of similar professions, such as:
- personal computers,
- typewriters,
- sound or image transmitting, recording or reproducing apparatus,
- calculating instruments and apparatus.
- Equipment necessary for experts undertaking topographical surveys or geophysical prospecting work, such as:
- measuring instruments and apparatus,
- drilling equipment,
- transmission and communication equipment.
- Equipment necessary for experts combating pollution.
- Instruments and apparatus necessary for doctors, surgeons, veterinary surgeons, midwives and members of similar professions.
- Equipment necessary for archaeologists, palaeontologists, geographers, zoologists and other scientists.
- Equipment necessary for entertainers, theatre companies and orchestras, including all articles used for public or private performances (musical instruments, costumes, scenery, etc.).
- Equipment necessary for lecturers to illustrate their lectures.
- Equipment necessary for photography trips (cameras of all kinds, cassettes, exposure meters, lenses, tripods, accumulators, battery belts, battery chargers, monitors, lighting equipment, fashion goods and accessories for models, etc.).
- Vehicles designed or specially adapted for the purposes specified above, such as mobile inspection units, travelling workshops and travelling laboratories.
It does not include equipment which is to be used for the industrial manufacture or packaging of goods or (except in the case of hand-tools) for the exploitation of natural resources, for the construction, repair or maintenance of buildings or for earth moving and like projects.
