Temporary admission rules and procedures

Apply for temporary admission electronically

Application using an electronic import declaration

If you use the temporary admission procedure occasionally, you should:

  • make your application using an electronic import declaration.
  • provide security as a cash deposit to cover the import charges payable on the goods. You can reclaim this cash deposit when you re-export your goods.

Application using the Customs Decision System

If you frequently import goods under the temporary admission procedure, an authorisation is required. You should do the following:

  • Apply for this authorisation by using the Customs Decision System (CDS). When your application is processed in CDS you will receive an authorisation number.
  • Quote your authorisation number in box 44 of all import and export declarations for your goods.
  • Apply for a comprehensive guarantee as a form of security to cover potential or existing customs debt. You can apply for a comprehensive guarantee through the CDS system. This comprehensive guarantee can take the form of a cash deposit or an undertaking signed off by a:
    • credit institution
    • financial institution
    • or
    • insurance company accredited with the Central Bank.

Temporary admission involving more than one Member State

If the temporary admission procedure:

  • involves more than one Member State
  • and
  • Ireland is the first country where you will use your goods

you should apply in Ireland using the CDS.

Next: Temporary admission using an ATA carnet