Home   Customs   Customs for businesses   Temporary admission and temporary exports  

Temporary export and re-import of goods

  1. Overview
  2. Temporary export and re-import of goods - electronic customs declaration
  3. Temporary export and re-import of goods - ATA Carnet
  4. Temporary export and re-import of goods - oral declaration

Temporary export and re-import of goods - electronic customs declaration

If you temporarily export goods not allowed under an oral declaration and subsequently re-import them, you should do the following:

At export

  • complete an electronic customs declaration by using Revenue’s Automated Entry Processing System (AEP)
  • and
  • enter code 2300 in Box 37.

At re-import

You should make a claim for returned goods relief when you complete an electronic customs declaration on the Automated Import System (AIS). You will find further information in:

Next: Temporary export and re-import of goods - ATA Carnet

Back to homepage Back to top