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
• and
• 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 DE 2/3 of your electronic import declaration.
• 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