Temporary admission rules and procedures

General rules for getting temporary admission relief

The general rules for obtaining temporary admission relief are:

  • Goods remaining unchanged — the goods may not undergo any change, except normal depreciation.
  • Identification — it must be possible to identify the goods at re-export. For this reason, Revenue may apply marks or seals to the goods at importation.
  • Security — in general, you must provide security to cover the duty on the goods you temporarily import. You can provide security by:
    • using a valid ATA carnet
    • paying a deposit to Revenue at import for the amount of duty payable (Revenue will refund this when the goods are re-exported)
    • providing a guarantee signed off by a credit or financial institution or an insurance company accredited with the Central Bank. You can apply to use a guarantee by using the Customs Decisions System (CDS).
  • Time allowed — a time limit is set by Revenue for the re-export of the goods at the time of importation. The maximum period allowed is generally 24 months. There are some exceptions to this depending on the category of goods. These time limits are set out under the specific category of goods. Where an ATA carnet covers the goods, they must be re-exported before the ATA carnet expires. If the goods are not exported within the specified time limit import duties may apply.
  • Import and re-export procedures — you should present the goods to Revenue at the point of import and re-export. See procedures at importation and procedure at re-export.
  • Prohibited or restricted goods — some goods are prohibited, while others are subject to conditions or may require a licence. See information on prohibitions and restrictions.

Next: Apply for temporary admission electronically