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
- 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
- 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