Export Procedures Guide PDF
Export Procedures Guide PDF
Customs Export
Procedures
Note: It should be noted that these guidelines are intended for general information purposes only and do
not purport to be a legal document.
May 2016
Contents
Section 1: Introduction ........................................................................................................ 4
Who is this guide aimed at? ................................................................................................. 4
What does exportation mean? ............................................................................................. 4
Types of Export .................................................................................................................... 4
Single Transport Contract (STC) .......................................................................................... 4
Why is Revenue interested in Exports? ............................................................................... 5
What law governs customs procedures relating to exports?................................................ 5
Are there any prohibitions or restrictions on what I can export? .......................................... 5
Are there any penalties for contravening export legal requirements? .................................. 6
2
Section 8: Economic Operator Registration and Identification (EORI) Scheme. ............ 21
What is EORI? .................................................................................................................... 21
How does EORI work? ....................................................................................................... 21
What should a trader who has not been assigned an EORI number do? .......................... 22
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Section 1: Introduction
The guide has been designed to help you get started on exporting and to help you better
understand the various steps involved in the export procedure. If you are engaged in selling
products to customers based in a non-EU Country the information in this publication will be
relevant to you.
Please note that to maximise the use of this guide it should be read in conjunction with the
instructions and public notices as outlined in Appendix 2 all of which are available for
download at www.revenue.ie.
Types of Export
There are three specific types of export:
(a) Direct exports: goods leave Ireland directly for their destination outside the EU;
(b) Indirect exports: goods leave Ireland, travel to one or more other Member State(s) and
leave from there for their destination outside the EU; and
(c) Exports made on the basis of a Single Transport Contract: although goods leave
Ireland and travel to one or more other Member State(s) from which they leave for their
destination outside the EU (in the same way as indirect exports) they are treated as if
they are direct exports and all customs formalities are completed in Ireland at the
request of the declarant.
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road) through any route determined by the freight forwarder or ocean carrier. The precise
details of this routing may be unknown to the exporter or declarant.
Please note that it is not possible to claim STC where final exit from the EU is to be made by
road. When STC is claimed, it allows the Irish customs office to operate as both Office of
Export and Office of Exit. As a result the formalities of the Office of Exit are completed here in
Ireland before the export starts its journey.
The following is an illustrative list of the types of products that are prohibited or restricted on
exportation.
(a) Agricultural Products;
(b) Certain Food Products;
(c) Dual Use Goods;
(d) Cultural goods;
(e) Drugs;
(f) Chemicals:
(g) Weapons;
(h) Counterfeit or Pirated Goods;
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(i) Indecent Articles, Publications, Video Recordings; and
(j) CITES (Convention on International Trade in Endangered Species).
It is important to be aware that Section 54 of the Finance Act 2011 introduced a system of
administrative penalties for contravention of legal requirements set out in the Union Customs
Code and the Implementing and Delegated Acts. The penalties range from 100 to 2,000
depending on the contravention: for example, in cases where a person does not make a
declaration, he or she is liable to a penalty of 2,000 whereas in cases in which a person
makes an incorrect or incomplete declaration, he or she is liable to a penalty of 100 per
declaration
Further information regarding Administrative Penalties may be found on the Revenue website
using the following link - AEP Helpdesk Notification Ref: 012/2012
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Section 2: Export Declarations Normal Procedures
General
Export is one of a number of customs procedures for dealing with goods. Each such
procedure has its own rules and those seeking to use a procedure must formally make a
declaration to Revenue for that purpose.
The Customs declaration gives all the information needed for a complete picture of what the
goods are and what is happening to the shipment. The declaration contains 54 boxes, but not
all of them need to be completed. The details of which boxes should be completed and why,
are given in the AEP Trader Guides.
You do not need to make an export declaration for goods of Irish origin, or of EU origin, which
are in free circulation in Ireland, dispatched to other EU Member States.
If you appoint an agent to act on your behalf this is normally as a direct representative i.e. the
agent makes the declaration on your behalf (as the principal) acting in your name, meaning
you are deemed the declarant and are therefore liable for any Customs debt.
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Section 3: Completing an Export Declaration
Details to be submitted include the origin of goods, the country to which the goods are being
sent, Commodity Codes, Customs Procedure Codes and values. The exact requirements for
each customs procedure are specified in the AEP Trader Guides.
What is TARIC?
TARIC, is a database managed by the European Commission in Brussels and used by all
Member States which is updated daily and has a simulation date facility, which allows the
user to search for a rate of duty on any given date. For classification of goods, commodity
code numbers, rates of duties for any given date see Schedule of Customs Duties , which is
a direct link to TARIC. In addition, TARIC provides for classification of all goods by means of
the description (typing in the description of the goods) or the browse facility (which provides
for viewing all sections/chapters etc.).
It is essential that you keep up-to-date with changes in Commodity Codes, rates of duty and
Regulations related to your products.
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throughout the EU. The Unit can be contacted on +353 (0) 67 63244 between 9.15 - 17.00
Mondays Fridays (except Public Holidays) or by email at [email protected].
The BTI database may be accessed at the following link - BTI Database
Application forms may be accessed at the following link - BTI application form
Applications should only be made where an actual commercial transaction is proposed and
should only be in respect of one type of goods e.g. goods, product or item relating to a single
Commodity Code.
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(b) Goods being temporarily exported for a repair to take place; and
(c) Goods being re-exported after processing by an Irish/EU company.
Goods being exported temporarily may be eligible for relief from duty when they are
subsequently re-imported to Ireland/EU. However, Revenue must have been notified of this at
the time of their export by way of the appropriate Customs Procedure Code. You cannot apply
for this retrospectively.
A Customs Procedure Code declaring a permanent export is important if you are VAT
registered as this forms part of your evidence to support zero rating of the transaction.
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Further details on valuation may be obtained from Classification, Origin and Valuation Unit,
Economic Procedures, Tariff and Compliance Branch, Office of the Revenue Commissioners,
Government Offices, St. Conlons Road, Nenagh, Co. Tipperary or by e-mailing
Origin&[email protected].
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Section 4 Lodging an Export Declaration
At what point in the export procedure do I need to lodge the Export Declaration?
An export declaration containing specific items relating to safety and security requirements
must be lodged, via AEP, in advance of an export movement. The exact time of lodgement
depends on the nature of the cargo and how the export is being effected.
Containerised maritime cargo (except short sea At least 24 hours before commencement of loading in
containerised shipping) the port from where the goods will leave the Union.
Movements not involving containerised cargo At least 2 hours before the goods will leave the Union.
Short Sea Containerised Shipping
Movements between
Greenland, Faroe Islands, Iceland,
ports on the Baltic Sea, ports on the At least 2 hours before the goods will leave the Union.
North Sea, ports on the Black Sea,
ports on the Mediterranean and all
ports of Morocco
and
The Union
Short Sea Containerised Shipping
Movements with a duration of less than 24 hours
between At least 2 hours before the goods will leave the Union.
A territory outside the customs territory of the
Union
and
The French overseas departments, Azores,
Madeira and Canary Islands
Air Traffic At least 30 minutes prior to the departure from an
airport in the Union.
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Road and inland waterways At least 2 hours before the goods will leave the customs
office of exit.
Rail i. where the train voyage from the last train
formation station to the customs office of exit
takes less than two hours, at the latest one hour
before arrival of the goods at the place for which
the customs office of exit is competent;
ii. in all other cases, at the latest two hours before
the goods are to leave the customs territory of
the Union.
However it should be noted , that in practice for all modes of transport, the export
declaration must be lodged far earlier than the time limits set out above, as sufficient
time must be allowed for the office of export to perform risk analysis and grant the
release for export.
However there are exceptions to the normal procedure above and where, for administrative
reasons, it cannot be applied, the declaration may be lodged via AEP:
(a) To any Customs Office in Ireland, which is competent to deal with the export procedure
concerned; or
(b) In another Member State where there are duly justified good reasons, as outlined in the
following paragraphs.
Duly justified good reasons exist where the lodgement of a declaration at the normal Customs
Office via AEP would require an economically unreasonable effort by the exporter and may
constitute the following:
(a) Change of contract; or
(b) Diversion of goods; or
(c) Loss of documents.
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(b) Where a significant economic advantage accrues to the exporter by lodging the export
declaration in another Member State in cases where agricultural refunds are due.
If the entity that has the power for determining that the goods are to be brought out of the
Union is not based within the Union, then an Indirect Representative may be appointed to act
on your behalf.
Are there any arrangements in place to cover a situation where electronic lodgement is
not possible?
Yes. In any case where problems arise and it is not possible to lodge an export declaration
electronically due to:
(a) AEP not being available; or
(b) The system being used by the person lodging the declaration not functioning
it is possible to lodge a paper-based declaration to the Customs Office responsible for the
release of the goods.
(a) Informed the declarant that they intend to examine the goods; or
(b) Established that the particulars in question are incorrect; or
(c) Released the goods for export.
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What happens after my declaration has been accepted?
When your Customs declaration has been accepted by the AEP system (details on this
system in Section 5) you will be notified of the routing of your goods. There are three different
routings, green, orange and red and the characteristics of each are as follows:
(a) Green Routing indicates that your goods have been cleared by Revenue on the
basis of the export declaration received;
(b) Orange Routing indicates that your goods have been selected for a documentary
check and you must furnish Revenue with all relevant documents, before your goods
can be cleared. If everything is in order Revenue will finalise the export declaration on
the AEP system; and
(c) Red Routing indicates that your goods have been selected for a documentary
check and a physical examination. Revenue will check to ensure that the goods
declared on the export declaration correspond to the actual goods. If everything is in
order Revenue will finalise the export declaration on the AEP system.
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Section 5: Automated Entry Processing (AEP)
The AEP Trader Guides contains guiding instructions for users of the AEP system.
General information on the operation of AEP can be obtained from the AEP Helpdesk in
Corporate Affairs and Customs Division [email protected]
CONTACTS
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Section 6: Export Control System (ECS)
What is ECS?
ECS is an IT system, that has been introduced throughout the EU for the control of indirect
exports i.e. goods that are exported from one Member State (Office of Export) but that exit
the EU via another Member State (Office of Exit). An example of an indirect export is where
goods leave Dublin, are flown to Paris and are then flown onwards to the United States. In
this scenario, Ireland is the country of export with Dublin Airport being the Office of Export and
France is the country of exit with Charles De Gaulle Airport in Paris being the Office of Exit.
Irish and French customs communicate electronically with each other via ECS in relation to
this indirect export.
The Customs Office of Export will also send a message to the Office of Exit that the goods
are on their way. On arrival of the goods at the Office of Exit, the EAD should be presented to
Customs by the declarant or agent working on his behalf. The Customs authorities in some
Member States may require notification of arrival of the goods at the customs office of exit to
be communicated to them electronically. This will allow Customs in the Office of Exit to
supervise the physical exit of the goods from the EU and also to inform the Office of Export in
Ireland that exit has taken place. Subsequently, the declarant in Ireland will receive a further
message from AEP confirming exit of the goods from the EU. Traders who wish to obtain
more information in relation to ECS can contact the AEP helpdesk at Tel. 1890 204 304 /
+353 67 63400 or via email at [email protected].
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Master Reference Number (MRN)
The MRN is a unique number that is automatically allocated by AEP when it receives and
validates the export declaration.
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Section 7: Authorised Economic Operator
AEO status is open to all links in the global supply chain i.e. manufacturers, exporters, freight
forwarders, warehouse-keepers, clearance agents, carriers and importers. However, there
are four sets of criteria, which must be satisfied, as follows:
(a) An appropriate record of compliance with Revenue requirements;
(b) A satisfactory system of managing commercial and, where appropriate, transport
records which allow appropriate Revenue controls;
(c) Proven financial solvency; and
(d) Appropriate security and safety standards.
As a consequence of increasing their safety and security standards, AEO traders may also
benefit from the following:
(a) Reduced theft and losses;
(b) Fewer delayed shipments;
(c) Improved planning;
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(d) Improved customer loyalty;
(e) Reduced security and safety incidents;
(f) Reduced crime and vandalism; and
(g) Improved security and communication between supply chain partners.
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Section 8: Economic Operator Registration and Identification
(EORI) Scheme.
What is EORI?
The basic purpose of EORI is to establish a system whereby every trader who interacts with
Customs Authorities in any Member State of the EU is allocated a unique reference number.
This reference number will be valid throughout the EU and will serve as a common reference
number for the traders interaction with the Customs Authorities of any Member State. The
number must be used by traders in all export declarations and also for the exchange of
information between the Customs authorities of the EU and, where appropriate, between
Customs and other bodies e.g. statistical authorities.
In order to minimise disruption to traders, Revenue has aligned the EORI number to the VAT
number to avoid a situation whereby traders would need to make significant adjustments to
their own internal electronic systems.
The central EU database also has a public facing feature which allows third parties to
view certain limited details of all EORI registered traders (i.e. EORI number, name and
address). This is primarily to facilitate a situation where the third party is carrying out
some customs activity (such as making a customs declaration) on behalf of a trader
and needs to know the EORI number. Third parties may confirm the validity of all EORI
numbers on the database. However, access by a third party to information stored on
the database is only allowed in circumstances where a trader has given specific and
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informed written consent to publication of those details. Revenue approach the matter
on the basis that no information in relation to an Irish trader will be published unless the
trader has specifically requested so.
What should a trader who has not been assigned an EORI number do?
Any trader who hasnt already been assigned an EORI number and wishes to export goods
will need to contact the AEP Helpdesk, e-mail [email protected], Telephone 1890 204
304/ +353 67 63400, in advance of making the Customs declaration in order to have an EORI
number assigned.
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Section 9: Accompanying Documents
All documentation must be retained for the purpose of post-clearance checks for a period of
three years from the end of the year in which an export takes place. Where a single item is
presented in two or more packages, Revenue may also ask for the production of a packing list
or equivalent document indicating the contents of each package.
(a) CAP Licences are usually needed for the export of foodstuffs, whether as raw materials
or processed products. They are issued by the Department of Agriculture, Food and the
Marine and controlled by Revenue. The Department of Agriculture, Food and the
Marine will be able to tell you if a licence is required. Their general contact number is
+353(0) 1 607 2000 or Lo-Call 1890 200 510, or you can visit their website at
www.agriculture.gov.ie. If a licence is required and is not presented at the time of
export, the consignment will not be released for export. It is worth remembering that
CAP goods declared for one country of destination may need a licence, whereas the
same consignment going to another country may not.
(b) An export licence from the Department of Jobs Enterprise and Innovation may be
needed for the export of:
- Military, security and paramilitary equipment, firearms, ammunition, explosives
and related goods to all destinations, including other EU Member States;
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- Dual-use goods (a wide range of civil goods that can have a military application)
to destinations outside the customs territory of the Union;
- Highly sensitive dual-use goods to all destinations, including other EU Member
States;
- Goods that you are aware, or about which you have been informed, may be for
use in connection with chemical, biological or nuclear weapons; and
- Goods being exported to countries that have UN, EU or OSCE (Organisation for
Security and Co-operation in Europe) Sanctions currently imposed against them.
In addition, many less sensitive goods being exported to less sensitive destinations may
be covered by a global export licence. You can contact the Department of Jobs
Enterprise and Innovation export licensing unit on + 353 (0) 1 631 2121, or visit Market
Access Database for further information. If a licence is required and is not presented,
the goods may be seized.
(c) Department of Arts, Heritage and the Gaeltacht Licences are required for the export of
certain cultural or heritage items from Ireland. You can contact the Department of Arts,
Heritage and the Gaeltacht (Cultural Institutions Unit), New Road, Killarney, Co. Kerry
on +353 (0) 64 662 7300 or visit their website: Department of Arts, Heritage and the
Gaeltacht for further information.
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Section 10: Simplified Procedures
General
The term Simplified Procedures covers various forms of simplification which may be granted to
traders in relation to the completion of declarations and the presentation of documents and
goods at importation. There are two main forms of simplified import procedures which require
authorisation as follows:
Further information on Simplified Procedures and the application process may be obtained via
email: [email protected]
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Section 11: Miscellaneous
It should be noted that the European Commission may impose export taxes on certain CAP
goods at very short notice to respond to market conditions. This can occur for various
reasons, but is most likely to happen at times of shortage of particular products, e.g. due to a
poor harvest, etc. However, you should be aware that there may be import duties to pay in the
country of destination.
Further information may be obtained from in the VAT Guide, available through the Revenue
website by clicking here.
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For goods to qualify for export preference schemes they must comply with strict rules of
origin. Further details on preference agreements in place, what goods are eligible and
preference rates of duty in place are available by clicking here.
The rules vary according to the product and the preferential trade agreement concerned.
They require either that the product is wholly produced in the preference country or that it has
been manufactured there in accordance with particular rules. Further information on origin is
available from Classification, Origin and Valuation Unit, Economic Procedures, Tariff and
Compliance BranchOffice of the Revenue Commissioners, Government Offices, St. Conlons
Road, Nenagh, Co. Tipperary Tel. +353 (0) 67 63260/63213 between 9.15 - 17.00 Mondays
Fridays (except Public Holidays) or via email at Origin&[email protected].
Goods covered by ATA carnets are subject to normal export prohibitions and restrictions and
licensing rules. The carnets may not be used for goods that are:
(a) Exported for process or repair;
(b) Exported by post; or
(c) Not in free circulation before export from the EU.
Dublin Chamber of Commerce issues ATA carnets in Ireland subject to receiving guarantees
or deposits from the exporter. Further information on ATA carnets is available from Customs
Reliefs Section, Economic Procedures, Tariff and Compliance Branch, Office of the Revenue
Commissioners, Government Offices, St. Conlons Road, Nenagh, Co. Tipperary or via e-mail
at [email protected].
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customs territory of the EU with total or partial relief from import duties. Outward Processing
enables businesses to take advantage of more competitive labour costs outside the EU, while
encouraging the use of EU produced raw materials to manufacture the finished products.
Goods may be also temporarily exported to undergo processes not available within the EU.
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Further information may be obtained by accessing the following link to our PN1438 - Relief
From Customs Duty And Vat (Import Duties) On Goods Re-Imported Into The European
Union, or by email at [email protected].
If the address of the claimant is outside of Ireland, the claimant must give the name and
address of a solicitor practising in Ireland who is authorised to accept service of any legal
documents on his/her behalf.
If a valid claim is not received, the goods are by law deemed to be forfeit to the State and
Revenue may dispose of them.
When an excise offence is committed, in addition to seizure of the goods, the offender is
liable to prosecution.
For a valid appeal, a person should outline the basis for his/her appeal in writing enclosing the
related documents and forward it to the person from whom (s)he received the written decision
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within 30 days of that decision. Any duty under dispute must normally be paid or secured
before the appeal can be processed. Further information on Appeals is contained in
information notice C&E 5 and information notice C&E 6.
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Appendix 1 Definitions
Union Customs Code refers to Regulation (EU) No. 952/2013 of the European Parliament
and of the Council of 9 October 2013.
Customs declaration means the act whereby a person indicates in the prescribed form
and manner a wish to place goods under a given customs procedure. For the purpose of this
Manual, a customs declaration means a customs export declaration.
(Article 5(12) of the Union Customs Code)
Customs Territory of the Union The Customs Territory of the Union is defined by Article 4
of the Union Customs Code
The customs territory of the Union comprises the following territories, including their territorial
waters, internal waters and airspace:
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(u) the territory of the Portuguese Republic;
(v) the territory of the Republic of Romania;
(w) the territory of the Republic of Slovenia;
(x) the territory of the Slovak Republic;
(y) the territory of the Republic of Finland;
(z) the territory of the Kingdom of Sweden;
(aa) the territory of the United Kingdom of Great Britain and Northern Ireland and of the
Channel Islands and the Isle of Man;
(ab) the territory of the Republic of Croatia.
The following territories, including their territorial waters, internal waters and airspace,
situated outside the territory of the Member States are, taking the conventions and treaties
applicable to them into account, considered to be part of the customs territory of the Union:
(a) FRANCE -The territory of Monaco as defined in the Customs Convention signed in
Paris on 18 May 1963;
(b) CYPRUS - The territory of the United Kingdom Sovereign Base Areas of Akrotiri and
Dhekelia as defined in the Treaty concerning the Establishment of the Republic of
Cyprus.
EFTA The EFTA countries are Iceland, Norway, Switzerland and Liechtenstein.
Exporter means
(a) the person established in the customs territory of the Union who, at the time when the
declaration is accepted, holds the contract with the consignee in the third country and has the
power for determining that the goods are to be brought to a destination outside the customs
territory of the Union,
(b) the private individual carrying the goods to be exported where these goods are contained
in the private individuals personal baggage,
(c) in other cases, the person established in the customs territory of the Union who has the
power for determining that the goods are to be brought to a destination outside the customs
territory of the Union.
(Article 1(19) of the Delegated Act)
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Fiscal territory of the Union The Fiscal territories of the Union are those territories of the
Union that impose the agreed minimum rates of Excise Duties on beers, spirits, hydrocarbons
and tobacco products and impose VAT, i.e. the customs territory of the Union excluding the
Aland Islands (Finland), the Canary Islands (Spain), the Channel Islands (United Kingdom),
the French Overseas Departments (French Guiana, Guadeloupe, Martinique and Reunion)
and Mount Athos also known as Agion Poros (Greece).
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Appendix 2 Further Information
This guide supports the separate instructions, which are already in use for various export
procedures and should be read in conjunction with the following instructions and public
notices.
Instructions/Guides
Customs Warehouses
Dual Use
Origin
Customs End-Use
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Public Notices
PN 83 Relief from Customs Duty and VAT for Samples imported from outside the European
Union (EU)
PN 567 Relief from Customs Duty and VAT on importation of Goods from non-European Union
(EU) countries for Display or Use at Exhibitions, Fairs, Meetings or Similar Events
PN 1008 Temporary Admission from a country outside the European Union (EU) of Professional
Equipment
PN 1095 Relief from Customs Duty and VAT on importation of Publicity Material from non-
European Union Countries
PN 1438 Relief From Customs Duty And Vat (Import Duties) On Goods Re-Imported Into The
European Union
PN 1795 Temporary Admission from a country outside the European Union (EU) of Pleasure
Boats and Private Aircraft
PN 1840 Temporary Admission from a country outside the European Union (EU) of Educational
and Scientific Equipment for Research or Teaching
PN 1841 Temporary Admission from a country outside the European Union (EU) of Medical,
Surgical and Laboratory Equipment
PN 1842 Temporary Admission from a country outside the European Union (EU) of Sound, Image
or Data Carrying Media and Publicity Material
PN 1843 Temporary Admission from a country outside the European Union (EU) of Goods for use
in production for Export & Temporary Admission of Replacement means of Production
PN 1844 Temporary Admission from a country outside the European Union (EU) of certain goods
for possible sale
and such other relevant notices or publications as may be issued from time to time on the
Revenue website.
Further information may be obtained by emailing [email protected] or by telephone
+353 67 63219/63262.
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