Temporary Export & Import Procedures

ATA Carnet Document

To use an ATA carnet to import the equipment on a temporary basis.  Your company can apply for an ATA Carnet to the chamber and they will advise further.  See web information regarding the process from Ireland https://www.revenue.ie/en/customs-traders-and-agents/temporary-admission-temporary-exports/ata-carnets-temporary-admission-and-export-of-certain-goods/temporary-admission-using-an-ata-carnet.aspx

The ATA carnet usually lasts for one year and can be used for multiple journeys back and forth between Ireland and UK.  The ATA carnet is used as import and export documentation and provides security for the goods while in the EU.  The use of the ATA carnet is limited to importations of:

• professional equipment
• goods for display or use at an exhibition, fairs, or meetings
• commercial samples.

Temporary admission of goods for display or use at Exhibitions, Fairs, or Meetings

Temporary Admission Authorisation

If you frequently import goods under the temporary admission procedure an authorisation is required. In order to obtain a full Temporary Admission Authorisation, the importer must have a comprehensive guarantee in place so no duty on deposit is required.

If you wish to apply for authorisation for Temporary Admission as well as applying for a comprehensive guarantee you must apply via the Customs Decision System (CDS) for the Temporary Admission procedure. 

Please see revenue web details with information regarding the application for temporary admission on the CDS - https://www.revenue.ie/en/customs-traders-and-agents/temporary-admission-temporary-exports/temporary-admission-rules-and-procedures/index.aspx

Outward processing

If you temporarily export goods for processing or repair, you may be able to claim total or partial relief from import charges.

What is outward processing?

Under the outward processing procedure, you may temporarily export European Union (EU) goods for processing or repair in a non-EU country. You can claim full or partial relief from import charges when these goods are re-imported and released for free circulation in the EU.

Application for outward processing by customs declaration

If you occasionally export goods using outward processing, you may be able to use your export declaration as your application. If you use this procedure, you must complete the  supplementary outward processing declaration form and lodge it with your export declaration. You will find further detailed information about this in the outward processing guidelines for traders. 

If you make regular exports using outward processing, you should apply for an authorisation using the CDS.

Inward processing

You may use the inward processing procedure to obtain relief from Customs Duty and Value-Added Tax (VAT). In order to claim this relief you must:

• import goods from outside the European Union (EU) to be processed. A process can be anything from repacking or sorting goods to the most complicated manufacturing.
• release the finished product(s) for free circulation in the EU or re-export them outside the EU. 

Application for inward processing by customs declaration

If you only make occasional imports to inward processing, you may choose a simplified application procedure. You can do this by lodging your import declaration as an application for inward processing. If you make regular imports to inward processing, you should apply for an authorisation.

How to apply for authorisation?

You should make your application for outward/inward processing electronically using the Customs Decision System (CDS).

Further information;

If you require further information, contact the Authorisations and Reliefs Unit.