Temporary export and re-import of goods
Temporary export and re-import of goods - oral declaration
If you temporarily export the following goods to Great Britain (GB) by ferry and subsequently re-import them, you can declare them to Revenue by an oral declaration:
- personal effects and goods for sport purposes
- means of transport, pallets and containers, and their spare parts and accessories. (You will find further information on exporting and re-importing empty packaging in Import and re-export of packaging)
- tools of a trade
- portable musical instruments imported by travellers intended to be used as professional equipment
- medical, surgical and laboratory equipment supplied on loan in an emergency situation to a hospital
- welfare materials for seafarers used on a vessel engaged in international maritime traffic
- animals, provided that they are intended for seasonal movement between fixed summer and winter pastures or grazing, or for the performance of work or transport
- instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant
- disaster relief material used to counteract the effects of disasters or similar situations
- radio and television production and broadcasting equipment, and specially adapted vehicles for use with them.
Pre-Boarding Notification (PBN)
Ferry operators carrying goods between Ireland and GB must get a PBN reference number from all truck drivers boarding.
Exports - The exporter, or their representative, must complete a valid PBN to Irish Customs before the goods leave Ireland on the way to GB.
Re-Imports - The importer, or their representative, must complete a valid PBN to Irish customs before the goods leave GB on the way to Ireland.
Where goods are moving between Ireland and GB using an oral declaration, you should email CustomsPBN@revenue.ie and request a PBN and PBN ID.
You must include the following information in your e-mail to CustomsPBN@revenue.ie:
- your name and address
- date of export or re-import
- description, quantity and value of goods
- place of use
- purpose of use
- duration of stay
- vehicle registration number.
When requesting your PBN at re-import you should include details of the exported goods including the date of export and the export PBN ID. You must present your goods and a copy of your e-mail to customs at the port before export and at re-importation.
If you need further information, contact Customs.