Temporary admission rules and procedures

Procedure at re-export

You must re-export your goods before the period for temporary admission expires. You should present the goods to Revenue at the office of export in time to allow for examination of the goods in advance of export. You must also have one of the following (depending on how you declared your goods at import):

Goods declared using an electronic import declaration

If your goods were declared for temporary admission using an electronic import declaration, you should complete an electronic export declaration when you re-export your goods.

You should enter the following information on your declaration:

  • box 37a – the second two digits should be procedure code 53
  • in box 44:
    • the number of the electronic import declaration used at the time the goods were imported
    • or
    • the temporary admission authorisation number from the Customs Decisions System (CDS).

How to claim a refund of duty paid on deposit

When the goods have been re-exported you can make a claim for a refund of any duty paid. 

If you imported and re-exported your goods using an electronic declaration you should make your claim for a refund through AIS by making a 'deposit refund application'. You will find further information in section 7.22 of the AIS Trader Portal Guide.

Goods declared under ATA carnet

If an ATA carnet is used at import, the goods should be declared on the reverse of the importation voucher. You should use the same identifying number on this exportation voucher as you used on the importation voucher when the goods were declared for import. If everything is in order the re-exportation voucher and counterfoil will be stamped and signed by Revenue. Revenue will also detach the voucher and return the carnet to you. 

Goods declared under an oral customs declaration

You should present your copy of the oral declaration inventory form to Revenue at the time of export. Where all the goods are correctly re-exported, the Revenue officer will stamp and date your copy of the form.

Further information

If you require further information, contact the Authorisations and Reliefs Unit.