Temporary admission rules and procedures

Temporary admission by oral customs declaration

If you import the following goods you can declare them to Revenue using an oral declaration inventory form:

  • Personal effects and goods for sport purposes.
  • Pallets, containers, and means of transport and spare parts, accessories and equipment for those pallets, containers and means of transport.
  • 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 transhumance or grazing or for the performance of work or transport.
  • Equipment owned and used by a person established in a frontier zone of a third country. This frontier zone must be adjacent to the frontier zone in the European Union (EU) where the goods are to be used.
  • Instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant.
  • Portable musical instruments imported by travellers intended to be used as professional equipment.
  • Disaster relief material used to counteract the effects of disasters or similar situations.
  • Packings which are imported filled or empty and intended for re-export. These packings can be empty or filled, and bear permanent markings identifying a person established within or outside the EU.
  • Radio and television production and broadcasting equipment, and specially adapted vehicles for use with them.

Organisations importing:

  • radio and television production and broadcasting equipment
  • and
  • specially adapted vehicles for use with this equipment

must be established outside the EU.

Revenue must approve such organisations. Applications for approval must be made to the Authorisations and Reliefs Unit.

Security is not required when you declare your goods using an oral customs declaration. However, where a high amount of import charges are involved, Revenue may ask you to pay duty on deposit.

If you make an oral declaration you must complete the oral declaration inventory form in duplicate. The form must be signed and dated by the applicant.

One copy of the form will be endorsed by Revenue and returned to you. You must present this copy with the goods to Revenue at the time and place of re-exportation.

Next: Procedure at importation