Temporary admission of certain goods for possible sale

  1. Overview
  2. Rules on temporary admission of certain goods for possible sale
  3. Works of art, collectors' items and antiques

Rules on temporary admission of certain goods for possible sale

There are general rules for temporary admission regarding:

  • goods remaining unchanged
  • identification
  • security
  • time allowed
  • import and re-export procedures
  • prohibitions and restrictions.

In addition to the general rules, the following rules apply to certain goods for possible sale:

  • Consignments on approval must be re-exported within six months of the date of importation.
  • If you sell your goods in the European Union (EU), you should contact the Revenue office where the goods were imported. You must arrange to pay import charges or to bring the import charges paid on deposit to account. You will need:
    • a copy of your electronic customs declaration which was used when you imported your goods
    • and
    • copies of the relevant invoices from the sale of the goods.

Revenue will calculate the amount of import charges due. You will have to amend your electronic import declaration to show which goods are permanently imported. If a guarantee was used as security this will be adjusted accordingly.

Next: Works of art, collectors' items and antiques