Temporary admission rules and procedures
How to apply for temporary admission
You can apply in the following ways:
ATA carnet
You can use an ATA carnet which allows goods to be temporarily taken into or out of the European Union (EU) without having to complete the customs declarations and formalities normally required at import. The carnet also provides security to cover the duty on the goods you import. The following goods can be entered for temporary admission using an ATA carnet:
Formal application for authorisation
If the temporary admission application is for goods to be used in
- Ireland only you should make your application using an electronic import declaration.
- more than one Member State and Ireland is the first country where you will use your goods you should make your application in Ireland using the Customs Decision System (CDS). The CDS will be effective from 2 October 2017. When your application is processed in CDS you will receive an authorisation number. You should quote this number in box 44 of all import and export declarations for your goods.
You may wish to employ a customs clearance agent to submit the temporary admission application on your behalf. You should note there will be a charge for their services.
Oral customs declaration
If you import the following goods you can declare them to Revenue using an oral customs declaration:
- personal effects and goods for sport purposes
- pallets, containers, and means of transport and spare parts, accessories and equipment for those pallets, containers and means of transport
- medical, surgical and laboratory equipment supplied on loan in a emergency situation to a hospital
- welfare materials for seafarers used on a vessel engaged in international maritime traffic
- animals, provided that they are intended for transhumance or grazing or for the performance of work or transport
- equipment owned and used by a person established in a frontier zone of a third country adjacent to the frontier zone in the Union where the goods are to be used
- instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant
- portable musical instruments intended to be used as professional equipment
- disaster relief material used to counteract the effects of disasters or similar situations
- packings which are imported filled and intended for re-export (they can be empty or filled, bearing permanent markings identifying a person established outside the customs territory of the Union)
- radio and television production and broadcasting equipment, and specially adapted vehicles for use with them.
The organisations importing radio and television production and broadcasting equipment, and specially adapted vehicles for use with them, must be established outside the EU. Revenue must approve such organisations. Applications for approval must be made to the Authorisations and Reliefs Unit.
Security is not required when you declare your goods using an oral customs declaration. However, where a high amount of import charges are involved, Revenue may ask you to complete a formal application for authorisation to use the temporary admission procedure instead and pay duty on deposit.
If you make an oral declaration you must complete the oral declaration inventory form in duplicate. The form must be signed and dated by the applicant.
One copy of the form will be endorsed by Revenue and returned to you. You must present this copy with the goods to Revenue at the time and place of re-exportation.
Next: Procedure at importation