PN 1843 - Temporary Admission from a country outside the European Union (EU) of Goods for use in production for Export & Temporary Admission of Replacement means of Production
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:
- Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles intended for a person established in the EU for use in a manufacturing process, where at least 75% of the production resulting from their use is exported from the Community;
- Special tools and instruments made available free of charge to a person established in the EU for use in the manufacture of goods which are to be exported in their entirety on condition that such tools/instruments remain the property of a person established outside the EU; and
- Replacement means of production made temporarily available to a customer free of charge by a supplier or repairer, pending the delivery or repair of similar goods.
2. Conditions
The following conditions must be observed
- Ownership - The goods referred to at (a), (b) and above must be owned by a person established outside the EU.
- Security - Security must be provided in the form of:
- 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.
- 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 - in the case of the goods mentioned at
paragraphs 1(a) and 1(b);
6 months - in the case of replacement means of production paragraph 1(c).
- 24 months - in the case of the goods mentioned at
paragraphs 1(a) and 1(b);
- 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.
In all cases, 
Form C. &E. No. 1047 (Rev 1) - Application for Temporary Importation facilities (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.
In all cases the importer must provide an undertaking to the effect that the requirements mentioned at the appropriate subheading of paragraph 1 will be fulfilled. The importer must also undertake to submit to such surveillance and inspection measures, as the Revenue Commissioners may consider necessary.
A copy of the Form C. &E. No. 1047 (Rev 1) - Application for Temporary Importation facilities (PDF, 31KB) 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 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 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. 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 EU.
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. 1843
October 2011 Edition
