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

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

You should complete the oral customs declaration inventory form in duplicate and include details of your flight, or sailing, in 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 and return one copy to you.

High Value Goods

If the goods you import have a high amount of duty, you may have to pay the Customs Duty on deposit, or provide other appropriate security.

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 and return one copy to you.

Procedure at re-export

When re-exporting the goods, you must present them to Revenue. You will also need:

• your copy of the application for authorisation to use the temporary admission procedure form with part III completed
  or
• 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 form will be retained by Revenue and 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