ATA carnets – temporary admission and export of certain goods
Temporary admission using an ATA carnet
Procedure at importation
The importer should complete the itemised lists on the reverse of the importation voucher. The goods which are being imported should be clearly shown. The importer must present the goods to Revenue for examination and clearance.
Procedure at re-exportation
You should declare details of the goods being exported on the reverse of the re-exportation voucher. These goods should bear the same identifying number as the importation voucher on which they were imported. The goods must be presented to Revenue for examination and clearance.
The appropriate import charges must be paid immediately on demand if:
- the imported goods are not re-exported within the specified time and in the correct manner
- the goods are used while in the State for a purpose other than that authorised.
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