PN 1842 - Temporary Admission from a country outside the European Union (EU) of Sound, Image or Data Carrying Media and Publicity Material
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 the following goods:
- Carrying sound, image or data processing information for the purpose of presentation prior to commercialisation, or free of charge, or for provision with a sound track, dubbing or copying; or
- Exclusively used for publicity purposes.
2. Conditions
In order to qualify for the relief the following conditions must be observed:
- Security - Security must be provided in
the form of:
- A cash deposit (which is 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.
- Period allowed - The goods must be re-exported within the time limit authorised by Revenue at importation. The prescribed maximum period of temporary importation permitted is 24 months.
- Identification - The goods must be capable of being identified at re-exportation and 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 (see paragraph 4).
- 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,
and a
Form C. & E. No. 1047 (Rev 1) -
application for Temporary Importation facilities (PDF, 31KB) should be
completed in duplicate and the required security provided. Revenue may examine
the goods, and may apply marks or seals to them for identification purposes. - The Revenue official will stamp and sign both copies of
Form
C. & E. No. 1047 (Rev 1) - application for Temporary Importation
facilities (PDF, 31KB) and, if satisfied that everything is in order,
will allow the importation. S/he will fix the time limit during which the goods
may remain under temporary admission arrangements and return one copy of the
form to the importer. This copy of the form must be produced with the goods when
they are being re-exported.
4. Procedure at Re-Exportation
When goods imported on Form C. & E. No. 1047 (Rev 1) - application for Temporary Importation facilities (PDF, 31KB) are re-exported, a copy of the form with Part III completed should be presented with the goods to Revenue at the Export Station. The goods and form should be presented in sufficient time to allow for Revenue examination before the period for temporary importation expires. If 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. 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 importation.
6. Partial Relief from Customs Duty
Goods that do not meet all the conditions set out in this Notice for temporary admission without payment of import charges may, in certain circumstances, qualify for temporary admission 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 European Union.
Note: Relief from VAT is not allowable in these cases.
7. 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. 1842
October 2011 Edition
