Temporary admission of personal effects and goods for sports purposes
If you are travelling from outside the European Union (EU) you may import the following free from Customs Duty and Value-Added Tax (VAT):
- personal effects required for your journey
- goods for sports purposes.
How long can personal effects and goods for sports purposes remain in the EU?
You must re-export the goods within the time limit authorised by Revenue at importation. The maximum period allowed is 24 months. Personal effects must be re-exported at the latest when you leave the EU.
Next: How to import and re-export your goods