Temporary export and re-import of goods

Temporary export and re-import of goods - oral declaration

If you temporarily export the following goods and subsequently re-import them, you can declare them to Revenue using an oral declaration inventory form for Temporary Export and Re-import:

• Personal effects and goods for sport purposes.
• Means of transport, pallets and containers, and their spare parts and accessories. (You will find further information on exporting and re-importing empty packaging in Import and re-export of packaging.)
• Tools of a trade.
• Portable musical instruments imported by travellers intended to be used as professional equipment.
• Medical, surgical and laboratory equipment supplied on loan in an 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 seasonal movement between fixed summer and winter pastures or grazing, or for the performance of work or transport.
• Instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant.
• Disaster relief material used to counteract the effects of disasters or similar situations.
• Radio and television production and broadcasting equipment, and specially adapted vehicles for use with them.

Pre-Boarding Notification (PBN)

When your goods are being exported to Great Britian (GB) by ferry using an oral declaration then a PBN may be required. See examples in the following link of when a PBN will be required – ferry-consignments-pbn.

Exports - The exporter, or their representative, must complete a valid PBN to Irish Customs before the goods leave Ireland on the way to GB.

Re-Imports - The importer, or their representative, must complete a valid PBN to Irish customs before the goods leave GB on the way to Ireland.

You can get a PBN by emailing your completed oral declaration inventory form for Temporary Export and Re-import to CustomsPBN@revenue.ie.

You must present your goods, and a copy of your oral declaration inventory for Temporary Export and Re-import, to customs at the port before export and at re-importation.

Further information

If you require further information, please contact Customs.