Temporary admission of personal effects and goods for sports purposes
How to import and re-export your goods
Procedure at importation
Accompanied personal effects and goods for sports purposes
These goods are normally admitted without formality. Further information is available in Travelling from outside the European Union (EU).
Unaccompanied personal effects and goods for sports purposes
You should complete the oral customs declaration inventory form in duplicate. You must provide details of your flight, or sailing, into and out of Ireland. The goods and your forms should be presented to Revenue at import. The Revenue official will:
- stamp and sign both copies of this form
- insert the date of re-exportation
- return one copy to you or your agent.
If the goods you import, either accompanied or unaccompanied are of a high value, you may have to:
- pay the Import Duty on deposit
- provide other appropriate security.
You can pay import duty on deposit when using an oral customs declaration inventory form.
Procedure at re-export
When re-exporting the goods, you must present them to Revenue with your copy of the oral customs declaration inventory form.
You must re-export the goods before the period for temporary admission expires. You must allow time for Revenue to examine the goods. A copy of your oral declaration inventory form will be retained by Revenue. Arrangements will be made to refund the deposit, or release the security, if required.
Next: Examples of personal effects and goods imported for sports purposes