Temporary admission rules and procedures
Procedure at importation
You should present your goods to Revenue at importation.
Goods declared using an electronic import declaration
If you are applying for temporary admission using Revenue's new Automated Import System (AIS) you should enter the following on your declaration:
- code 53 in D/E 1/10
- the relevant D procedure code in D/E/1/11
- the date the goods will be exported in the format 1D99 TA DD-MM-YYYY in D/E/2/3.
The electronic import declaration reference number will be your authorisation number.
If you applied for temporary admission using the Customs Decision System (CDS) you should quote the authorisation number in D/E 2/3 of your electronic import declaration.
The Revenue officer at the point of importation will examine your goods and ensure that the conditions for the temporary admission procedure are fulfilled. When your electronic import declaration has been accepted you are authorised to use the procedure.
Goods declared under ATA carnet
If you are using an ATA carnet, you should list the goods being imported on the reverse of the relevant importation voucher. The Revenue officer will stamp and sign the importation voucher and counterfoil and remove the importation voucher. The Revenue officer will insert the final date for re-exportation of the goods and return the carnet to you. The final date for re-exportation will not be later than the date on which the carnet’s validity expires.
Goods declared under an oral customs declaration
You should present your completed oral declaration Inventory form in duplicate to Revenue at the time of importation. Revenue will stamp and sign both copies of the form and return one copy to the importer.
Next: Procedure at re-export