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):

• an ATA carnet
• a copy of the application for authorisation to use the temporary admission procedure form
• a copy of the oral declaration inventory form
• an electronic export declaration.

Goods declared under ATA carnet

If an ATA carnet is used at import, the goods should be declared on the reverse of the re-exportation 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 the importer.

Goods declared under a formal application

If your goods were imported using Form C and E 1047, 'Application for authorisation to use the temporary admission procedure', you should complete Part III of this form and present it to Revenue at re-export. If all the goods are correctly re-exported, the form will be retained by Revenue who will arrange to refund the deposit or release the guarantee as appropriate.

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).

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.

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 duty paid. You should make this claim at the customs station from where your goods were exported. You will have to present copies of your import and re-export declarations in support of your application for a refund.

Further information

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