Temporary export and re-import of goods

Temporary export and re-import of goods - electronic customs declaration

If you temporarily export goods not allowed under an oral declaration and subsequently re-import them, you should do the following:

At export

  • complete an electronic customs declaration by using Revenue’s Automated Entry System (AES)
  • and
  • enter code code 23 in DE 11 09 001 00 and code 00 in DE 11 09 002 000.

At re-import

You should make a claim for returned goods relief when you complete an electronic customs declaration on the Automated Import System (AIS). You will find further information in:

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