temporary importation

7/26/2019 Temporary Importation

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TEMPORARY IMPORTATION MANUAL

2.11 FILMS, TAPES, DATA CARRYING MEDIA AND ARTICLES (INCLUDINGVEHICLES) SUITABLE FOR ADVERTISING OR PUBLICITY ONLY ........................322.12 TRAVELLERS' PERSONAL EFFECTS AND GOODS IMPORTED FOR SPORTSPURPOSES...........................................................................................................................332.13 PUBLICITY MATERIAL............................................................................................34

2.14 ANIMALS ....................................................................................................................342.15 WELFARE MATERIAL FOR SEAFARERS .............................................................342.16 TEMPORARY IMPORTATION OF GOODS WHICH HAVE NO ECONOMICEFFECT................................................................................................................................35

SECTION 3 - CERTAIN GOODS IMPORTED FOR POSSIBLE SALE.......................36

3.1 GENERAL PROVISIONS .............................................................................................363.2 DEFINITIONS................................................................................................................36

SECTION 4 - PARTIAL RELIEF FROM CUSTOMS DUTIES FOR CERTAIN

GOODS TEMPORARILY IMPORTED.............................................................................38

4.1 GENERAL PROVISIONS .............................................................................................384.2 AMOUNT OF CUSTOMS DUTIES DUE UNDER PARTIAL RELIEFARRANGEMENTS..............................................................................................................384.3 GOODS EXCLUDED FROM PARTIAL RELIEF .......................................................394.4 TRANSFER OF THE BENEFIT OF ARRANGEMENTS FOR TEMPORARYIMPORTATION ON A PARTIAL RELIEF BASIS ...........................................................394.5 TEMPORARY IMPORTATION FOR A LIMITED PERIOD, ON TOTALEXEMPTION FROM CUSTOMS DUTIES, OF GOODS OTHERWISE ELIGIBLEONLY FOR TEMPORARY IMPORTATION ON A PARTIAL RELIEF BASIS.............39

SECTION 5 - MEANS OF AIR, SEA AND INLAND WATERWAY TRANSPORT ....40

5.1 GENERAL PROVISIONS .............................................................................................405.2 IMPORTED FOR COMMERCIAL USE.......................................................................405.3 IMPORTED FOR PRIVATE USE.................................................................................41

SECTION 6 - PALLETS AND CONTAINERS..................................................................42

6.1 DEFINITIONS................................................................................................................426.2 GENERAL PROVISIONS .............................................................................................436.3 CONTAINERS APPROVED FOR TRANSPORT UNDER CUSTOMS SEAL ..........446.4 PROCEDURE WHEN APPROVED CONTAINERS NO LONGER MEET THETERMS OF APPROVAL.....................................................................................................446.5 CONTAINER MARKINGS...........................................................................................45

6.6 ARRANGEMENTS FOR APPROVED CONTAINERS AND PALLETS WHICHCAN BE IDENTIFIED.........................................................................................................456.7 ARRANGEMENTS FOR NON-APPROVED CONTAINERS AND PALLETS,WHICH CANNOT BE IDENTIFIED..................................................................................466.8 IRREGULARITIES........................................................................................................476.9 CASES OF DOUBT THAT OBLIGATION TO RE-EXPORT WILL BE COMPLIEDWITH....................................................................................................................................476.10 PROVISION FOR A SECURITY................................................................................476.11 INWARD PROCESSING.............................................................................................476.12 DISCHARGE................................................................................................................48

SECTION 7 - GENERAL IMPORTATIONS WHICH QUALIFY FOR RELIEFFROM EXCISE DUTY .........................................................................................................49


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SECTION 8 - ATA CARNETS.............................................................................................50

8.1 GENERAL......................................................................................................................508.2 PROCEDURE AT IMPORTATION..............................................................................508.3 PROCEDURE AT RE-EXPORTATION.......................................................................518.4 ACTION IN THE CENTRAL TRANSIT OFFICE .......................................................518.5 TEMPORARY EXPORTATION AND RE-IMPORTATION ......................................528.6 TEMPORARY EXPORTATION...................................................................................528.7 RE-IMPORTATION ......................................................................................................538.8 ACTION BY THE CENTRAL TRANSIT OFFICE ......................................................538.9 DESTRUCTION LOSS OR THEFT OF A CARNET...................................................53

APPENDIX A .........................................................................................................................54

APPENDIX B .........................................................................................................................55

APPENDIX C .........................................................................................................................58

APPENDIX D (I) ....................................................................................................................62

APPENDIX D (II) ..................................................................................................................63

APPENDIX E .........................................................................................................................64

APPENDIX F..........................................................................................................................66

APPENDIX G.........................................................................................................................67

APPENDIX H.........................................................................................................................68

APPENDIX I...........................................................................................................................69

APPENDIX J ..........................................................................................................................77

APPENDIX K.........................................................................................................................78

APPENDIX L .........................................................................................................................79

APPENDIX M ........................................................................................................................80

APPENDIX N .........................................................................................................................81

APPENDIX O.........................................................................................................................82


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undertake to export the imported goods within 3 weeks of the date of closure of theexhibition. Such undertakings should be filed locally for follow up to ensure that thegoods in question are in fact exported within the time allowed.

(xiii) instruments and apparatus necessary for doctors to provide assistance for patientsawaiting an organ transplant;

(xiv) air, sea and inland waterway transport (Section 5); and

(xv) pallets and containers (Section 6 but see paragraph 6.10).

1.5 MEANS OF TRANSPORT

The temporary importation of means of road transport is generally outside the scope of thisSection. The standing instructions as contained in paragraph 2.2 of the Vehicle RegistrationTax Instruction Manual apply to such importations. However, the temporary importation ofmeans of road transport for display at an exhibition, the temporary importation of certain

specialised vehicles as professional equipment and of vehicles which, by their nature, areunsuitable for any purpose other than advertising of specific articles or publicity for a specific

purpose are governed by the instructions contained herein (see paragraphs 2.1, 2.2 and 2.11).

The instructions contained in the remainder of this Section do not apply to other means oftransport and Revenue Officials should therefore be guided by the instructions contained inSection 5 (air, sea and inland waterway transport) and Section 6 (pallets and containers).

1.6 IMPORT PROHIBITIONS AND RESTRICTIONS

Except where otherwise stated in the instructions relating to any particular category of goodsin Section II, all national and Community prohibitions and restrictions apply to goodsimported under temporary importation arrangements. Any import licences required must be

produced at importation. Further details can be obtained from Prohibitions and RestrictionsSection, Office of the Revenue Commissioners, Nenagh, Co. Tipperary.

1.7 TEMPORARY IMPORTATION AUTHORISATIONS

1.7.1 Issue of Authorisations

Presentation of the import declaration on Form C. & E. No. 1047 (Rev 1) with Parts I and IIduly completed and incorporating a claim to exemption from import charges in accordance

with section 2 may be accepted as an application for a temporary importation authorisation.A copy of the import declaration certified and stamped by the Revenue Official who clearsthe goods and issued to the person concerned at the time of clearance is deemed to be anauthorisation. The period for which temporary importation is to be allowed is to be fixed inaccordance with paragraph 1.9.

Where the goods are moving under cover of an ATA Carnet, presentation of the carnet to aRevenue Official at the time of importation is equivalent to both an import declaration and anapplication for authorisation; acceptance of the carnet by the Revenue Official is equivalentto authorisation.

An authorisation in writing is not required for personal effects and goods for sports purposestemporarily imported by a visitor to the State where a written import declaration is not


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The two copies of the inventory are to be dealt with and disposed of in accordance withthe procedure outlined in paragraphs 1.11.3, and 1.11.4 to 1.11.5.

(iii) Theatrical effects; portable professional equipment (including spare parts for such

equipment) not exceeding 6,500 in value temporarily imported for the maintenance,repair or servicing of industrial or other equipment may be admitted (without security)on the basis of the procedure at sub-paragraph (i) above.

(iv) Hand tools and other portable professional effects (including visiting journalistscameras and photographic equipment) temporarily imported in baggage may beadmitted without formality. However, if not imported in baggage or where a highamount of import charges is involved, the provisions of sub-paragraph (i) above may beapplied.

(v) Animals temporarily imported for grazing purposes are to be admitted (without

security) on an oral declaration supported by an inventory in duplicate as at sub-paragraph (i) above.

(vi) Accompanied personal effects and goods temporarily imported for sports purposes byvisitors to the State are to be admitted without formality.

Unaccompanied personal effects and goods temporarily imported for sports purposeswhere there is an associated passenger with flights/sailings in and out should be clearedusing an oral customs declaration supported by an inventory (Appendix O).

Where a high amount of import charges is involved security may be requested. Thisshould be considered on a case-by-case basis having regard to risk analysis at locallevel. In this case a C&E 1047(Rev 1) should be completed.

(vii) Crews' effects consisting of items of welfare material of the kind listed in Appendix Ewhich are taken ashore by members of a ship's crew for a period not exceeding that ofthe vessel's stay in port are to be dealt with under the provisions of sub-paragraph (vi)above.

1.12 GOODS IMPORTED FROM ANOTHER MEMBER STATE FOLLOWING

RELEASE FROM TEMPORARY IMPORTATION ARRANGEMENTS THERE

Where goods arrive from another Member State in which they had been subject to temporaryimportation arrangements involving relief from customs duties and are intended for use undertemporary importation arrangements in the State, or for export outside the customs territoryof the Community via the State, they are required to be covered by a full Community external(T1) transit procedure. The transit documents will be endorsed "T.A. Goods" or itsequivalent in one of the other official languages of the Community.

Where an application is made for an authorisation to import the T1 goods into the State undertemporary importation arrangements, Information Sheet INF 6 certified by customs in theMember State of departure must be presented with the import declaration. The INF 6 Sheet

should contain all the information needed to show the customs authorities:


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Where the arrangements are discharged by way of authorised release for free circulation inthe Community (see paragraph 1.17) duty is to be calculated in accordance with paragraph1.18.2.

1.13.3 Relief from excise duty

Liability for excise duty may be discharged in the same way as liability for import chargesbut where discharge of liability is sought by means other than by direct re-exportation orentry for free circulation the matter is to be referred to Customs Procedures Branch, Nenaghfor decision. (See Section 7)

1.14 PROCEDURE AT RE-EXPORTATION

1.14.1 Action by exporter

Goods imported under ATA Carnet are to be dealt with at re-exportation in accordance withthe instructions in Section 8.

Goods temporarily imported under one of the simplified procedures mentioned in paragraph1.11.7 are to be presented to Revenue at re-exportation together with the holder's copy of therelevant authorisation (where issued). A declaration at re-exportation is required. In the caseof goods declared for temporary importation on Form C. & E. No. 1047 (Rev 1), i.e. goodstemporarily imported otherwise than under a simplified procedure, Part III of the form(Declaration of Re-Exportation) is to be completed by the importer, the reference no. of eacharticle in the master list of goods temporarily imported being quoted. Where all of the goodstemporarily imported are not re-exported together and the declaration at re- exportationtherefore relates only to some of the goods temporarily imported, leaving some items yet to

be re-exported, the items included in each such interim lot, identified by item number in themaster list of goods temporarily imported, are to be listed on a separate document (sub-list)presented to Revenue with the importer's copy of Form C. & E. No. 1047 (Rev 1).

1.14.2 Export examination

The Revenue Official should be satisfied that the period of temporary importation asoriginally granted or subsequently extended has not been exceeded and that the declaration iscorrect. Goods should be as described in the documentation and are to be examined to theextent necessary to establish that they were the goods originally imported. Any official sealsaffixed at importation are to be removed. If satisfied, the Revenue Official is to allowexportation and certify exportation on the holder's copy of the authorisation and on the list if

any (see paragraph 1.11.1(ii)) attached thereto.

Where the temporarily imported goods are re-exported in more than one consignment,certification of re-exportation for the items re-exported is to be made on the holder's copy ofthe authorisation and on the sub-list of items re-exported. Details of examination of interimlots exported are to be shown on that sub-list only, but details of examination of the final lotexported are to be shown on Form C. & E. No. 1047 (Rev 1) which is then to be taken up.

In any case where the period of temporary importation (including any extension) has beenexceeded or where the Revenue Official is not satisfied that the declaration is correct or thatthe conditions have been complied with, the facts are to be reported to his/her superiorimmediately and except where fraud is involved, the re-exportation of the goods should be


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allowed meanwhile and the documents endorsed accordingly. Any adjustment of the securityshould reflect the circumstances as reported on exportation and all/any appropriate furtheraction is to be taken having regard to the instructions contained in paragraph 1.20.

1.14.3 Disposal of documents

Where all of the temporarily imported goods are re-exported together, the holder's copy of thetemporary importation authorisation, endorsed as to examination and re-exportation is to beforwarded direct to the office where the record of security is maintained. Where thetemporarily imported goods are re-exported in more than one consignment, details of eachinterim re-exportation are to be endorsed on the holder's copy of the authorisation, which is to

be returned to him/her each time until the final lot is re-exported. The sub-list of goods ineach interim lot re-exported (see paragraph 1.14.1), endorsed as to examination and re-exportation, is to be forwarded to the office where the record of security is maintained. Thesub-list should carry sufficient identifying particulars such as the deposit no., bond referenceno., the name and address of importer, etc., as will enable the association of the document

with the official copy of the authorisation.As soon as all the goods temporarily imported have been re-exported, the holder's copy of theauthorisation is to be forwarded to the office where the record of security is maintained foradjustment of the security held and for notation of records. The documents are then to besent for attachment to the import file and should be kept for at least three years from the endof the calendar year in which the authorisation expired. Documents relating to rejectedapplications or annulled authorisations should also be kept for at least three years from theend of the calendar year in which the application was rejected or the authorisation wasannulled or revoked.

When, at the time of re-exportation of all the goods, or the final lot of goods, the holdersurrenders his/her copy of the authorisation, s/he may present a list of all the goods re-exported for certification of shipment. Such list may, following comparison with the list ofgoods certified as exported on the authorisation, be certified to the effect that all the goodsshown thereon have been re-exported.

Applications made at the time of re-exportation to divert part or all of the goods for freecirculation in the Community are to be dealt with in accordance with paragraph 1.17.

1.14.4 Temporary importation arrangements not discharged within the time allowed

Where temporary importation arrangements are not discharged within the period oftemporary importation allowed, action is to be taken by the officials concerned in accordancewith paragraph 1.20.

1.15 DISPATCH TO ANOTHER MEMBER STATE OF GOODS WHICH ARE

SUBJECT TO TEMPORARY IMPORTATION ARRANGEMENTS IN THE STATE

Where goods, which have been relieved of customs duties on temporary importation into theState, are dispatched to another Member State for the purpose of being used there undertemporary importation arrangements, or with a view to being exported outside the EU, theyare required to be placed under the external Community transit (T1) procedure. An

endorsement "T.A. goods" is to be made in Box 44 of the transit document.


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The same endorsement is to be made where TIR, CIM, or other valid external transitdocuments are used. The T1 or other external transit document shall carry the final date ofre-exportation for the goods.

The placing of the goods under a T1 external Community transit procedure terminates the

temporary importation arrangements in the State and any security held falls to be adjustedaccordingly. However, any customs duties due under the arrangements for partial relief (seeSection 4) must be paid.

Where the goods are to be used under temporary importation arrangements in anotherMember State the person concerned will be required to present to customs in that MemberState an Information Sheet INF 6 certified by Revenue (see paragraph 1.16).

Where the goods in question are dispatched to another Member State on the basis of a singleauthorisation (see paragraph 1.7.2), the external Community transit procedure is not required.However, Information Sheet INF 6 will still be needed. In these cases the security held

should be released once the copy of Information Sheet INF 6 endorsed by the office ofdischarge has been received. This must be accompanied by:

(i) a certified copy of the re-exportation declaration; or(ii) a copy of the document entering the goods for another customs approved treatment or

use; or(iii) failing that, by any other satisfactory evidence that the goods have been assigned

another customs approved treatment or use.

Goods dispatched under cover of an ATA Carnet do not require any further documentation.

1.16 INFORMATION SHEET INF 6

1.16.1 Nature and purpose

Information Sheet INF 6, a sample copy of which is at Appendix B is used where goods,which have been temporarily imported into one Member State of the Community on relieffrom customs duties, are moved to another Member State for the purpose of being used undertemporary importation arrangements there. The INF 6, issued by customs in the MemberState of departure at the request of the person authorised to use the goods under temporaryimportation arrangements in that Member State, provides information to the authorities in theMember State of destination as to:

(i) the date the goods were placed under temporary importation arrangements in theMember State of departure;

(ii) the customs duties applicable to the goods on that date; and

(iii) where appropriate, the amount of customs duties already collected by virtue of partialrelief (see Section 4) and the date taken into consideration for that collection.

The authorities in the Member State of destination require the information referred to at (i),(ii) and (iii) above in order to assess the customs duty payable on goods, which may bediverted for use in the Community.


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It should be noted that liability to VAT arises in the Member State where diversion occurs incases where total exemption from import charges was granted in the first Member State.

However, in cases where partial relief from customs duties is granted by one Member State,VAT will be charged by that Member State at the time of granting the partial relief. If those

goods are subsequently moved to another Member State, no further VAT liability arises inthe latter Member State unless and until diversion occurs (see paragraph 4.1)

1.16.2 Issue of Information Sheet INF 6

Information sheet INF 6 with boxes 1 to 11 of the original and two copies filled in by theholder of the authorisation or by his/her representative is to be presented for certificationwhen temporarily imported third country goods are being exported to another Member Statefor use there under temporary importation arrangements (see paragraph 1.15).

The Revenue Official who examines the goods at exportation is to ensure that the INF 6 has

been correctly completed having regard to the notes on the back of the INF 6 and shouldcompare the information furnished with that contained in the holder's copy of theauthorisation and with the goods. If satisfied that the INF 6 may be certified, s/he shouldinsert, in boxes 13 and 14 on the original and two copies of the INF 6, particulars of any duty

payments made under partial relief arrangements and the number of months taken intoaccount when calculating the amount of such payments (see Section 4).

Where no such duty payments are made, the word Nil is to be written across Box 13Aand/or 13B, as appropriate.

The Revenue Official concerned is to authenticate the original and two copies of the INF 6 by

placing his/her signature, the date and an impression of the transit authentication stamp in theappropriate box at the bottom right hand corner of the INF 6.

The original and one copy are to be issued to the applicant and the other copy is to beattached to the authorisation, which should be taken up at the time of re-exportation of thegoods from the State. A record of the issue of the INF 6 is to be made on the authorisation.An INF 6 may be issued only where the goods to which it relates are moved to anotherMember State under the external Community transit (T1) procedure (see paragraph 1.15) orunder a single authorisation (see paragraph 1.7.2).

1.16.3 Verification of Information Sheet INF 6

Under the verification procedure for the INF 6 the authorities in the Member State ofdestination may seek verification of the issue of, and the information contained in, theInformation Sheet from the authorities in the Member State of departure.

Requests for verification made by other Member States will be received at the Central TransitOffice and all requests for verification made to other Member States (where this action isconsidered necessary) are also to be channelled through the Central Transit Office. At theCentral Transit Office the procedure used for the handling of requests for the verification ofinformation sheets INF 1 is to be suitably adapted to deal with requests for verification of theINF 6.


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(iii) in cases where security for the import charges has been provided by means of a cashdeposit; or

(iv) where compensatory interest, calculated in accordance with the above method, amountsto 20 or less per declaration for free circulation.

1.19 AUTHORISED DESTRUCTION AND DESTRUCTION BY NATURAL

DETERIORATION OR ACCIDENT

1.19.1 General

The destruction of temporarily imported goods under official supervision in accordance withparagraph 1.19.2 or the destruction of such goods which occurs through natural deteriorationor unforeseen circumstances (see paragraph 1.19.5) is regarded as authorised destruction andliability for import charges under temporary importation arrangements is dischargedaccordingly (see paragraph 1.13). However, where the goods concerned have beentemporarily imported on partial relief from customs duties under paragraph 4 the charges dueunder the partial relief arrangements (calculated as per paragraph 1.19.4) must be paid.

1.19.2 Applications to destroy goods under official supervision

Applications by holders of authorisations to destroy, under official supervision and withoutexpense to the State, goods, which have been imported under temporary importationarrangements, are to be made to the District where the goods are being held or used under thearrangements. Applications should include particulars of the goods to be destroyed, thereason for destruction and the proposed method of destruction. Each application should beaccompanied by the applicant's copy of the authorisation.

Each application should be referred to the appropriate local Revenue Official for

investigation and report. The Revenue Official should verify the information furnished in theapplication and should also establish whether the conditions of temporary importation inrelation to use of the goods, etc. have been complied with. The report should also indicatewhether the proposed method of destruction is considered effective.

Applications for destruction received by the local Revenue Official responsible for the area inwhich the goods are being held or used under temporary importation arrangements are to beinvestigated as indicated above prior to being forwarded with a report to the relevantAssistant Principal.

Applications to destroy goods may be allowed by the Assistant Principal Officer where s/heis satisfied as to the bona fides of the case.

Where a person who has applied for permission to destroy temporarily imported goods seeksto carry out destruction before the application is granted, s/he may be allowed to do so onlyon the understanding that such destruction is without prejudice to the decision of theAssistant Principal Officer.

1.19.3 Action following destruction

Following destruction of temporarily imported goods under official supervision, the RevenueOfficial concerned is to endorse the holder's copy of the authorisation, in the space provided

for official use, with details of the goods destroyed and the amount of liability to importcharges discharged. Any chargeable waste retrieved following destruction should be


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accounted for in the usual way i.e. on a post SAD (see Para. 1.19.4). The original of the postSAD is to be issued to the person concerned with instructions to present a post entryaccordingly. The duplicate of the post SAD together with the holder's copy of theauthorisation and all other documents are to be filed locally.

Where all of the temporarily imported goods are destroyed the security held is to be adjustedand the import documents filed as if the goods had been re-exported.

Where part only of the temporarily imported goods are destroyed the holder's copy of theauthorisation is to be returned to the applicant after the copy held by the office maintainingthe record of security has been suitably noted with particulars of the goods destroyed, etc.However, no action is to be taken regarding adjustment of the security held pending finaldischarge of the temporary importation arrangements in the absence of a written request fromthe holder of the authorisation.

Where destruction takes place in a Region other than that in which the goods were

temporarily imported the Revenue official at the place of destruction is to forward therelevant documents to the office where the record of security is maintained where the officialcopy of the authorisation is held, to be dealt with there as outlined above.

1.19.4 Assessment of import charges on waste products resulting from authorised destruction

Import charges on waste products recovered following authorised destruction of temporarilyimported goods are to be assessed on the value and at the rate applicable to such products ason the date of destruction.

1.19.5 Destruction brought about by natural deterioration, or by accident

Where it is established that temporarily imported goods, as a result of natural deterioration oraccident, have deteriorated or have been irretrievably lost so as to be of no use to anyone,their destruction may be regarded as authorised destruction. Claims to have such casestreated as authorised destruction may, following investigation, be allowed by theRegion/LCD. Any cases of doubt or difficulty are to be referred to Customs ProceduresBranch, Nenagh, with a full report on the circumstances.

Where destruction is authorised the holder's copy and the official copy of the authorisationare to be noted and disposed of as indicated in paragraph 1.19.3.

1.20 CONTROL OF TEMPORARY IMPORTATION ARRANGEMENTS

In any case where post-importation control is necessary in relation to any goods temporarilyimported (e.g. to verify that goods are used for the purpose for which temporary importationhas been allowed - see paragraphs 1.7.3 and 1.8), the Revenue official at the point ofimportation is to ensure that such control is exercised by the appropriate Region/LCD. Therecord of temporary importations held in the office responsible for maintaining a record ofthe security /financial transaction (see paragraph 1.11.5) is to be reviewed regularly toidentify transactions which have not been discharged within the period of temporaryimportation allowed.


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SECTION 2 - EXEMPTION FROM IMPORT CHARGES (CUSTOMS

DUTY AND VAT) FOR CERTAIN GOODS TEMPORARILY

IMPORTED

2.1 PROFESSIONAL EQUIPMENT

Subject to the instructions contained in Section I, the benefit of temporary importationexemption from import charges is to be granted, for a maximum period of 24 months, inrespect of professional equipment consisting of articles and accessories of the kind listed inAppendix C provided that the equipment is:

(i) owned by a person established outside the E.U.;(ii) imported either by a person established outside the E.U. or by an employee of the

owner, (the employee may be established in the E.U.); and

(iii) used solely by the importer or under their supervision, except in cases of audiovisualco-productions.

Spare parts not exceeding 6,500 in value, which are subsequently imported for the repairand maintenance of professional equipment already temporarily imported also qualify forexemption from import charges under the same conditions as the equipment itself.

Certain importations of professional equipment may be entered for temporary importationunder the simplified procedure mentioned in paragraph 1.11.7. A claim to exemption fromcustoms duties on Form C. & E. No. 1047 (Rev 1) is to be made under Article 569 ofRegulation (EEC) No. 993/2001 amending Commission Regulation (EEC) No.2454/93 in thecase of professional equipment or under Article 577 of the Regulation in the case of spare

parts for such equipment.

An ATA Carnet may also be used for the importation of professional equipment.

2.2 GOODS FOR EXHIBITION OR USE AT A PUBLIC EVENT

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges may be granted for a maximum period of24 months in respect of goods to be exhibited or used at a public event not purely organised

for the commercial sale of the goods, or obtained at such events from goods placed under thearrangements.

In exceptional cases, the Assistant Principal at the office of importation may authorise thesearrangements for other events.

Where an ATA Carnet is not used, a claim to exemption from customs duties under Article576 of Regulation (EEC) No. 993/2001 amending Commission Regulation (EEC) No.2454/93 is to be made on Form C. & E. No. 1047 (Rev 1).

An "event", for these purposes means:

(i) a trade, industrial, agricultural or craft exhibition, fair, or similar show or display;


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(ii) an exhibition or meeting which is primarily organised for a charitable purpose;

(iii) an exhibition or meeting which is primarily organised to promote any branch oflearning, art, craft, sport or scientific, technical, educational, cultural, trade union ortourist activity, to promote religious knowledge or worship or to promote friendship

between peoples;

(iv) a meeting of representatives of international organisations or international groups oforganisations; and

(v) a representative meeting of an official or commemorative character;

except exhibitions organised for private purposes in a shop or a business premises with aview to sale of the imported goods.

Where goods other than alcoholic beverages, tobacco products and fuels, which have beengranted the benefit of temporary importation arrangements in accordance with this paragraph,are subsequently consumed, destroyed or distributed free of charge to the public at an event

as defined above, the temporary importation arrangements may be deemed to have beendischarged in respect of such goods provided that the nature of the goods corresponds to thenature of the event, the number of visitors and the extent of the exhibitors participationtherein.

2.3 TEACHING AIDS AND SCIENTIFIC EQUIPMENT FOR RESEARCH OR

TEACHING

2.3.1 Goods which qualify for relief

Subject to the instructions contained in Section I, and provided that the conditions laid downin paragraph 2.3.2 are fulfilled, the benefit of temporary importation arrangements withexemption from import duties is to be granted for a maximum period of 24 months in respectof:

(i) pedagogic material and scientific equipment;

(ii) spare parts and accessories for such material or equipment; and

(iii) tools especially designed for the maintenance, checking, calibration or repair of suchmaterial or equipment.

"Pedagogic material" means any material intended for the sole purpose of teaching or

vocational training, and in particular models, instruments, apparatus and machines.

"Scientific equipment" means equipment intended for the sole purpose of scientific researchor teaching, and in particular models, instruments, apparatus and machines.

The list of goods to be considered as pedagogic materials is set out in Appendix D (I). Anillustrative list of other goods imported in connection with educational, scientific or culturalactivities is given in Appendix D (II).


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2.3.2 Conditions governing relief

The goods mentioned in paragraph 2.3.1 must be:

(i) owned by a person established outside the E.U.;

(ii) imported by public or private scientific, teaching or vocational training establishmentswhich are essentially non-profit making and exclusively used in teaching, vocationaltraining or scientific research under their responsibility;

(iii) imported in reasonable numbers, having regard to the purpose of the importation; and

(iv) not used for purely commercial purposes.

A claim to exemption from customs duties under Article 570 of Regulation (EEC) No.993/2001 amending Commission Regulation (EEC) No. 2454/93 is to made on Form C. & E.

No. 1047 (Rev 1).

The importers declaration as to the purpose for which the goods are being imported is toinclude a statement that the goods will be used under his/her supervision and responsibility,for non-commercial purposes, and that ownership of the goods will remain outside the E.U.

2.4 MEDICAL, SURGICAL AND LABORATORY EQUIPMENT

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted, for a maximum period of24 months, in respect of medical, surgical and laboratory equipment intended for hospitalsand other medical institutions, provided that the equipment:

(i) has been dispatched on an occasional basis, on loan free of charge; and(ii) is intended for diagnostic or therapeutic purposes.

For the purpose of fulfilling condition (i) equipment may be deemed to have been sent on anoccasional basis where it is dispatched at the request of a hospital or other medical institution,which is facing exceptional circumstances and urgently requires such equipment in order tomake up for the inadequacy of its own facilities.

The importer's declaration as to the purpose for which the equipment is being temporarilyimported is to include a statement either on the import declaration or on a separate document

presented therewith that the goods are being imported on loan and free of charge to meet theurgent needs of the importing institution. A claim to exemption from customs duties underArticle 566 of Regulation (EEC) No. 993/2001 amending Commission Regulation (EEC) No.2454/93 is to be made on Form C. & E. No. 1047 (Rev 1).

In emergency cases where the senior Revenue Official present is satisfied as to thecircumstances of the importation, the goods concerned may be admitted without security

provided the importer makes a written undertaking to lodge the appropriate security at theearliest opportunity.


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2.6.2 Packings imported empty

Security is not to be required where such packings carry indelible, non-removable markingsand their re-exportation, having regard to commercial practices, is not in doubt.

2.6.3 Packings imported filled

Packings imported filled which are intended for re-exportation are to be declared fortemporary importation on Form C. & E. No. 1047 (Rev 1) in duplicate.

However, where such packings bear indelible, non-removable markings of a personestablished outside the E.U., they are to be admitted without security on the basis of an oraldeclaration supported by an inventory in duplicate in accordance with the simplified

procedure outlined in paragraph 1.11.7.

2.7 GOODS FOR USE IN PRODUCTION FOR EXPORT

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges for a maximum period of 24 months, is tobe granted, in respect of:(i) moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments

and other similar articles where they are:

(a) owned by a person established outside the E.U.; and(b) used in manufacturing by a person established in the E.U. and at least 75% of the

production resulting from their use is exported;

(ii) special tools and instruments where the goods are:

(a) owned by a person established outside the E.U.; and(b) made available free of charge to a person established in the E.U. for the

manufacture of goods, which are to be exported in their entirety.

The importer's declaration as to the purpose for which the goods are being temporarilyimported is to include a statement either on the import declaration or on a separate document

presented therewith that the conditions mentioned at (i) or (ii) above, as appropriate, will befulfilled. The importer must also undertake to submit to such surveillance and inspectionmeasures, as Revenue may consider necessary. A claim to exemption from customs dutiesunder Article 572 of Regulation (EEC) No. 993/2001 amending Commission Regulation(EEC) No. 2454/93 is to be made on Form C. & E. No. 1047 (Rev 1). Applications to

destroy moulds, dies, etc. temporarily imported under this paragraph are to be dealt with inaccordance with paragraph 1.19.

2.8 GOODS IMPORTED FOR THE PURPOSE OF BEING TESTED OR FOR

USE IN CARRYING OUT TESTS

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted, for a maximumperiod of24 months, in respect of:

(i) goods of any kind which are to be subjected to tests, experiments or demonstrations;


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(ii) goods imported, subject to satisfactory acceptance tests in connection with a salescontract containing the provisions of the satisfactory acceptance tests and subjected tothese tests; and

(iii) goods used to carry out tests, experiments or demonstrations without financial gain.

For the goods referred to in point (ii), the period for discharge is six months.


presented therewith that the tests; experiments or demonstrations are not being conducted forprofit. This does not exclude tests, experiments or demonstrations for which a charge is to bemade by the person on whose behalf they are carried out. A claim to exemption fromcustoms duties under Article 573 of Regulation (EEC) No. 993/2001 amending CommissionRegulation (EEC) No.2454/93 is to be made on Form C. & E. No. 1047 (Rev 1).

2.9 COMMERCIAL SAMPLESSubject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted, for a maximum period of24 months, in respect of reasonable quantities of commercial samples. The samples must betemporarily imported solely for demonstration purposes with a view to obtaining orders forsimilar goods to be imported. They may not be sold or put to normal use except for the

purposes of demonstration, or used in any way while in the EU.

Where an ATA Carnet is not used a claim to exemption from customs duties under Article574 of Regulation (EEC) No. 993/2001 amending Commission Regulation (EEC) No.2454/93 is to be made on Form C. & E. No. 1047 (Rev 1).

2.10 REPLACEMENT MEANS OF PRODUCTION

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted, for a maximum period of6 months, in respect of replacement means of production i.e. instruments, apparatus andmachines made temporarily available to a customer free of charge by a supplier or repairer,

pending the delivery or repair of similar goods.


presented therewith that they are being supplied free of charge. The importer must alsoundertake to submit to such surveillance and inspection measures, as Revenue may considernecessary. A claim to exemption from customs duties under Article 575 of Regulation(EEC) No. 993/2001 amending Commission Regulation (EEC) No. 2454/93 is to be made onForm C. &E. No. 1047 (Rev 1).

2.11 FILMS, TAPES, DATA CARRYING MEDIA AND ARTICLES (INCLUDING

VEHICLES) SUITABLE FOR ADVERTISING OR PUBLICITY ONLY

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted, for a maximum period of24 months, in respect of:


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(i) positive cinematograph films, printed and developed and other recorded image bearingmedia intended for viewing prior to commercial use;

(ii) films, magnetic tapes and wires and other sound or image bearing media which areintended to be provided with a sound track, dubbed or copied;

(iii) films demonstrating the nature or the operation of foreign products or equipment,provided that they are not intended for public showing for charge;

(iv) data carrying media, sent free of charge for use in automatic data processing; and

(v) articles (including vehicles), which, by their very nature, are unsuitable for any,purpose other than advertising of specific articles or publicity for a specific purpose.

A claim to exemption from customs duties under Article 568 of Regulation (EEC) No.993/2001 amending Commission Regulation No. 2454/93 is to be made on Form C. & E. No.1047 (Rev 1).

2.12 TRAVELLERS' PERSONAL EFFECTS AND GOODS IMPORTED FOR

SPORTS PURPOSES

Subject to the instructions contained in Section I the benefit of temporary importationarrangements with exemption from import charges is to be granted for a maximum period of24 months in respect of personal effects and goods imported for sports purposes.

"Personal effects" means all articles, new or used, which a traveller may reasonably requirefor his or her personal use during the journey, taking into account all the circumstances of the

journey, but excluding any goods imported for commercial purposes;

"Goods imported for sports purposes" means sports requisites and other articles for use bytravellers in sports contests or demonstrations or for training taking place in the E.U..

"Traveller" means any person temporarily entering the E.U., not normally resident there.

Except in cases where a high amount of import charges is involved, the personal effects andthe goods imported for sports purposes are to be admitted without formality (see paragraph1.11.7).

Personal effects must be re-exported at the latest when the person who imported them leaves

the E.U.

An illustrative list of personal effects and goods for sports purposes is set out in Appendix E.

A claim to exemption from customs duties under Article 563 of Regulation (EEC) No.993/2001 amending Commission Regulation No. 2454/93 is to be made on Form C&E No.1047(Rev 1). In cases where the goods are imported as unaccompanied baggage with anassociated passenger with flights/sailings in and out and form C&E 1047(Rev 1) is not used,a claim to exemption from duties is to be made by means of an oral customs declarationsupported by an inventory (Appendix O).


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2.13 PUBLICITY MATERIAL

Subject to the instructions contained in Section I, exemption from import charges is to begranted, for a maximum period of 24 months, in respect of goods carrying sound, image ordata processing information for the purpose of presentation prior to commercialisation, orfree of charge, or for provision with a sound track, dubbing or copying; or exclusively usedfor publicity purposes.

An illustrative list of such goods is set out in Appendix F.

A claim to exemption from customs duties under Article 568 of Regulation (EEC) No.993/2001 amending Regulation (EEC) No. 2454/93 is to be made on Form C. & E. No. 1047(Rev 1).

2.14 ANIMALS

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted, for a maximum period of24 months, for live animals of any species imported for the purposes listed in Appendix G.The animals must be owned by a person established outside the E.U.

Live animals imported for exhibition at, or participation in, an event are to be granted reliefunder paragraph 2.2. Animals temporarily imported for grazing purposes may be admittedwithout security on the basis of an oral declaration supported by an inventory in duplicate inaccordance with the simplified procedure outlined in paragraph 1.11.7.

A claim to exemption from customs duties under Article 567 of Regulation (EEC) No.

993/2001 amending Regulation (EEC) No. 2454/93 is to be made on Form C. & E. No. 1047(Rev 1).

Care is to be taken to ensure that all necessary licences and permits are produced in respect ofanimals subject to import prohibition or restriction and if there is reason to suspect thatanimals are being temporarily imported with a view to procuring some monetary advantageunder the C.A.P., the matter is to be reported to Customs Procedures Branch, Nenagh throughthe normal channels.

No T5 or equivalent document is to be certified in respect of animals temporarily importedeither at time of importation or re-exportation.

2.15 WELFARE MATERIAL FOR SEAFARERS

2.15.1 Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted for a maximum period of24 months in respect of materials intended for seafarers, in so far as such materials consist ofgoods of the kind shown in Appendix H where they are:

(i) used on a vessel engaged in international maritime traffic;(ii) unloaded from such a vessel and temporarily used ashore by the crew; and(iii) used by the crew of a vessel in cultural, social establishments managed by non-profit-

making organisations or in places of worship where services for sea-farers are regularlyheld.


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(iv) Except in cases where a high amount of import charges is involved, the temporaryimportation of crews' effects as at (i) above is to be allowed without formality (see

paragraph 1.11.7). In this regard the amount of duty involved should be considered ona case-by-case basis having regard to risk analysis at local level.

As regards the temporary importation of welfare material in the circumstances outlined at (ii)above a claim to exemption from customs duties under Article 564 of Regulation (EEC) No.993/2001 amending Commission Regulation No. 2454/93 is to be made on Form C. &E. No.1047 (Rev 1). Security is required. Revenue Officials dealing with such importations are tosatisfy themselves as far as possible that the establishments at which the goods are to be usedare cultural or social establishments of the kind mentioned in paragraph 2.15.2.

2.15.2 "Seafarers" means all persons transported on board a vessel and responsible for tasksrelating to the operation or servicing of the vessel at sea.

"Cultural or social establishments" as referred to at (iii) of paragraph 2.15.1, means hostels,

clubs and recreation centres for seafarers, managed by either official bodies or religious orother non-profit making organisations and also places of worship where services are heldregularly for seafarers.

2.16 TEMPORARY IMPORTATION OF GOODS WHICH HAVE NO ECONOMIC

EFFECT

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted for goods imported:

(i) occasionally and for a period not exceeding three months; or(ii) in particular situations having no economic effect.

A claim to exemption from customs duties under Article 578 of Regulation (EEC) No.993/2001 amending Commission Regulation (EEC) No. 2454/93 is to be made on Form C. &E. No. 1047 (Rev 1) with the letter of authorisation from Revenue being attached thereto.


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SECTION 3 - CERTAIN GOODS IMPORTED FOR POSSIBLE SALE

3.1 GENERAL PROVISIONS

Subject to the instructions contained in Section I, the benefit of temporary importationarrangements with exemption from import charges is to be granted in respect of certain goodsimported with a view to possible sale.

The goods concerned are:

(i) goods, other than newly manufactured ones, which are imported with a view to theirsale by auction;

(ii) works of art, collectors' items and antiques consisting of items mentioned in "Annex I"of Directive 77/388/EEC, (see paragraph 3.2) which are imported for the purposes of

exhibition with a view to possible sale; and(iii) consignments on approval where they cannot be imported as samples and the consignorfor his part, wishes to sell the goods and the consignee may decide to purchase themafter inspection. In this regard consignments on approval means consignments ofgoods, which a consignor wishes to sell, and which the consignee may decide to

purchase after inspection. The period of discharge is two months.

Where part or all of the goods are sold, the procedure to be used at the time of diversion tofree circulation or exportation, as the case may be, is as outlined in paragraphs 1.14, 1.17 and1.18.

A claim to exemption from customs duties under Article 576 of Regulation (EEC) No.993/2001 amending Commission Regulation No. 2454/93 is to be made on Form C. & E. No.1047 (Rev 1), the circumstances of importation (e.g. the date and place of auction, the nameof the prospective customer, etc) being clearly stated either on the Form or on a separatedocument presented therewith.

An ATA Carnet may also be used for works of art, collectors items and antiques mentionedat (ii) above.

3.2 DEFINITIONS

For the purposes of paragraph 3.1(ii)(i) "works of art means:

(a) pictures, collages and similar decorative plaques, paintings and drawings,executed entirely by hand by the artist, other than plans and drawings forarchitectural, engineering, industrial, commercial, topographical or similar

purposes, hand decorated manufactured articles, theatrical scenery, studio backcloths or the like of painted canvas (CN code 9701 10 00);

(b) original engravings, prints and lithographs, being impressions produced in limitednumbers directly in black and white or in colour of one or of several plates

executed entirely by hand by the artist, irrespective of the process or of the


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SECTION 4 - PARTIAL RELIEF FROM CUSTOMS DUTIES FOR

CERTAIN GOODS TEMPORARILY IMPORTED


Goods (other than goods mentioned in paragraph 4.3) which, while remaining the property ofa person established outside the E.U., do not qualify for temporary importation under SectionII or do not fulfil the conditions necessary to do so, may be temporarily imported on partialrelief from customs duties subject to the general conditions mentioned in Section I (includingthe provision of full security for such duties) and subject also to the special conditionsmentioned in paragraphs 4.2 to 4.5).

Goods temporarily imported on partial relief from customs duties do not qualify forexemption from VAT. Consequently VAT, where chargeable, must be paid at importation.

Where the importer is not registered for VAT in Ireland additional VAT will fall to becollected at the time when the customs duties chargeable under the partial relief arrangementsare being paid (see paragraph 4.2). The amount of the additional VAT payable will be basedon the amount by which the value of the goods for VAT purposes is increased by the customsduties chargeable under the partial relief arrangements. No VAT adjustment by customs isnecessary where the importer is registered for VAT in the State.

A claim to partial exemption from customs duties under Article 142 of Regulation (EEC) No.2913/92 is to be made on Form C. & E. No. 1047 (Rev 1).

Where release for free circulation of goods temporarily imported on a partial relief basis is

authorised under paragraph 1.17, the charges due are to be calculated in accordance withparagraph 1.18.2. Where destruction of such goods is authorised under paragraph 1.19 thecharges due under the partial relief arrangements must be paid.

4.2 AMOUNT OF CUSTOMS DUTIES DUE UNDER PARTIAL RELIEF

ARRANGEMENTS

Customs duties due under the partial relief arrangements are to be charged at the time whensuch arrangements are being discharged (see paragraph 1.13). The amount due will dependon the length of time the goods have remained under the arrangements. Three per cent of theamount of the duties, which would have been chargeable if the goods had been placed in free

circulation at the time when they were placed under the temporary importation arrangements,is to be charged for every month or part of a month during which the goods remain under thearrangements. For the purpose of this paragraph a month is to be taken as a period notexceeding 31 days.

However, the total amount of customs duties charged under partial relief arrangements mustnot exceed that which would have been charged if the goods had been placed in freecirculation at the time when they were placed under the arrangements, leaving out of accountany interest which may be applicable. Where the goods temporarily imported on a partialrelief basis are allowed to be placed in free circulation, duty is to be charged in accordancewith paragraph 1.18.2, credit being allowed for amounts paid under the partial reliefarrangements.


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SECTION 5 - MEANS OF AIR, SEA AND INLAND WATERWAY

TRANSPORT


Subject to the instructions contained in this section, the benefit of temporary importationarrangements is to be granted (without formality) in respect of means of air, sea and inlandwaterway transport. Such transport may remain in the EU during the time required forcarrying out the operations for which temporary importation is requested e.g. the carriage,

picking up and setting down of passengers, loading and unloading of goods, transport andmaintenance. However, in the case of temporary importation for commercial use themaximum period allowed is 24 months while in the case of private use, the maximum periodis 6 months for means of air transport and 18 months for means of sea and inland waterwaytransport.

Commercial use means the use of means of transport for the transport of persons or ofgoods for remuneration or in the framework of the economic activity of an enterprise.

Private use means the use exclusively for personal purposes by the person concerned,excluding commercial purposes.

Internal traffic means the carriage of persons or goods picked up or loaded in the E.U. forsetting down or unloading at a place within that territory.

Spare parts, accessories and equipment, including the gear used to stow, secure or protect

goods imported with or separately from the means of transport for which they are intendedare also to be granted temporary importation facilities. The spare parts must be used solely tocarry out minor repairs or routine maintenance to those means of transport.

Means of transport temporarily imported without payment of import charges may not be lent,hired, pledged, transferred or put at the disposal of any person established in the EU for any

purpose other than for immediate re-exportation or unless as so provided for in this section.

5.2 IMPORTED FOR COMMERCIAL USE

Means of transport for commercial use may only be temporarily imported and used for that

purpose by a person established outside the EU or on his/her behalf. It must be registered inthe name of a person established outside the EU or if not so registered must belong to a

person established outside the EU. Persons, wherever established, acting on behalf of aperson established outside the EU must be duly authorised by the person concerned.

A means of transport for commercial use belonging to a person established outside the EUtemporarily imported by an employee established in the EU may also be used for private

purposes by the latter where such use is occasional, subsidiary to the commercial use andprovided for in the contract of employment.


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6.7 ARRANGEMENTS FOR NON-APPROVED CONTAINERS AND PALLETS,

WHICH CANNOT BE IDENTIFIED

(i) An operator, or his/her representative, wishing to temporarily import non-approvedcontainers or pallets which cannot be identified must apply to do so on Form C. & E.1069. This form must be completed, in duplicate, and presented to Revenue atimportation. The application, which may cover more than one temporary importationoperation, must be in writing and must include:

(a) the name, business name and address of the operator or his/her representative;(b) an undertaking to comply with the conditions of paragraph 6.6(ii) above; and(c) in the case of pallets, the number and description of the pallets.

(ii) The Revenue Official to whom the application is lodged is to issue, where appropriate,a temporary importation authorisation. In the case of containers an authorisation isonly to be issued where the containers can be identified at re-exportation.

The original of Form C. & E. 1069, when signed and stamped by the Import RevenueOfficial, is to be issued as an authorisation. The copy is to be forwarded to the CentralTransit Office.

The authorisation should indicate, in particular, the means by which the operator is tosupply the details referred to in paragraph 6.6(ii) above. The authorisation may covermore than one temporary importation operation.

In the case of a single temporary importation operation, the Revenue Officialsacceptance of the list referred to in paragraph 6.9 below is equivalent to the issue of an

authorisation.

(iii) Disposal of authorisation on re-export. The Revenue Official to whom the authorisationis surrendered on final re-exportation of the pallets/containers, should forward theauthorisation to the Central Transit Office.

(iv) Action in the Central Transit Office. On receipt of the copy authorisation theparticulars are to be registered and the copy filed. On subsequent receipt of theauthorisation from the Export Station it is to be associated with the copy and, in theabsence of irregularity, the transaction is to be closed in the records.

Where an irregularity is disclosed or if the authorisation is not returned within 3 monthsof the expiry of the maximum period of temporary importation allowed, an enquiry byreference to the Import Station should be initiated.

(v) Authorisation issued in Other Member States. Pallets/containers may be temporarilyimported into the State on production of an authorisation issued by another MemberState or where the Revenue Official is otherwise satisfied that authorisation has beengiven in another Member State.


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6.8 IRREGULARITIES

Where it is found that during or in connection with a temporary importation operation, aninfringement or irregularity has occurred in the State, any duties or other charges, which may

be due, are to be recovered.

6.9 CASES OF DOUBT THAT OBLIGATION TO RE-EXPORT WILL BE

COMPLIED WITH

Where a Revenue Official has reason to doubt that the obligation to re-export will becomplied with, whether at the time of entry to the procedure or when carrying out controls, anoral declaration, accompanied by a list, is required. This list must indicate:

(i) the name, business name and address of the operator or his/her representative;

(ii) the number of pallets/containers involved;

(iii) the quantity and type of any normal spare parts, accessories and equipment forpallets/containers admitted for temporary importation; and

(iv) in the case of containers, the means of identification.

6.10 PROVISION FOR A SECURITY

Where paragraph 6.9 applies and the payment of the customs debt which may arise cannot beguaranteed, the lodging of a security is required e.g. by way of a suitable deposit or a Cover

Note.

6.11 INWARD PROCESSING

Pallets/containers which are placed under the temporary importation arrangements upondischarge of Inward Processing (IP) arrangements in the State should be treated in the sameway as pallets/containers ordinarily imported into the State.

The pallets/containers referred to in the above sub-paragraph should be placed undertemporary importation arrangements on the date on which they are first used under thesearrangements.

For the purposes of drawing up the bill of discharge provided for under the IP procedure, the

user of the temporary importation procedure must issue to the holder of the IP authorisationeither:

(i) a written statement to the effect that the pallets/containers are being placed under thetemporary importation procedure in the case of approved containers and pallets whichcan be identified; or

(ii) in the case of non-approved containers or pallets which cannot be identified, a copy ofthe authorisation.


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6.12 DISCHARGE

Temporary importation arrangements are discharged:(i) in the case of re-exportation, by the sole act of crossing the frontier of the EU; or

(ii) in the case of a declaration for any other customs-approved treatment or use, in themanner specified for declarations for the treatment or use in question.

(iii) However, in cases where the provisions of paragraph 6.9 have been applied, thetemporary importation procedure will be discharged by presenting the pallets/containersfor a customs-approved treatment or use together with an oral declaration and the listreferred to in paragraph 6.9 by the time limit laid down by the customs office where thesaid document was produced or the declaration was lodged.


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SECTION 7 - GENERAL IMPORTATIONS WHICH QUALIFY FOR

RELIEF FROM EXCISE DUTY

Relief from excise duty may be allowed for:

(i) goods for competition or for display or use at an exhibition, fair or similar event; or

(ii) commercial samples.

The legal provisions governing such relief are respectively:

(a) Section 12, Finance (Customs Duties) (No. 4) Act, 1932; and

(b) The International Convention to Facilitate the Importation of Commercial Samples

and Advertising Material (Geneva, 1952).

Importations of these goods, which qualify for exemption from import charges in accordancewith the provisions contained in Section II, may be accepted as qualifying for relief fromexcise duty.

Applications to discharge liability for excise duty otherwise than by direct re-exportation ofthe goods from the State or entry for free circulation, the matter is to be referred to CustomsProcedures Branch, Nenagh, for a decision.

Where an ATA Carnet is not used a claim to relief from excise duty is to be made on Form C.

& E. No. 1047 (Rev 1), security for the full amount of duty being required. The maximumperiod of temporary importation allowed for goods subject to excise duty is 24 months.


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The Carnet may then be returned to the importer and the goods released. A suitable record isto be retained at the office and the importation voucher sent with an advice to Central TransitOffice.

Where goods covered by an ATA Carnet are imported in more than one consignment, care isto be taken to ensure that the requirements outlined above have been complied with. Aseparate importation voucher must be produced for each consignment imported. The itemnumbers of the goods imported on each separate importation voucher are to be noted atSection 1 of the related counterfoil.

8.3 PROCEDURE AT RE-EXPORTATION

When the Carnet is presented at the place of re-exportation the Revenue Official shouldverify:

(i) by reference to the importation counterfoil and General List (plus any accompanyingcontinuation sheets) at the reverse of the Carnets Cover sheet and examination of thegoods in question that they are those that were originally temporarily imported; and

(ii) that the re-exportation voucher, duly completed and signed by the exporter, bears thesame identification number as the counterfoil of the importation voucher on which thegoods were imported.

If satisfied, the Revenue Official is to:

(i) complete, sign and stamp the counterfoil and box H of the re-exportation voucher,deleting any inapplicable items; and

(ii) detach the re-exportation voucher.

The Carnet may then be returned to the exporter and the goods released for re-exportation.The Revenue Official is to satisfy him/herself that the goods are re-exported forthwith. Asuitable record is to be retained at the office and the re-exportation voucher sent with anadvice to the Central Transit Office.

Each time all or part of an import consignment is re-exported, the re-exportation voucherwith cross-reference to the relative import counterfoil number must be completed and, where

part only of the items listed on such counterfoil is being re-exported, a declaration must bemade on the re-exportation voucher concerning the remainder.

8.4 ACTION IN THE CENTRAL TRANSIT OFFICE

On receipt of the importation voucher the particulars are to be registered and the voucherfiled. On subsequent receipt of the re-exportation voucher it is to be associated with theimportation voucher and, in the absence of irregularity, the transaction is to be closed in therecords.


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APPENDIX A

(See Paragraph 1.4)

UNDERTAKING IN RESPECT OF GOODS IMPORTED TEMPORARILY FOR

EXHIBITION

Title of Exhibition: - __________________________________________

Location of Exhibition: - __________________________________________

Duration of Exhibition: - __________________________________________

Goods being imported: - __________________________________________

Origin of Goods: - __________________________________________

Goods owned by: - __________________________________________

Value of Goods: - __________________________________________

I undertake that:

1. the goods will be re-exported from the territory of the European Union within three weeksof the termination of the exhibition; and

2. in the event of the goods, or any part of them, not being so re-exported or not being

produced to an Officer of Customs and Excise prior to re-exportation,

__________________________will pay on demand the full amount of import charges

payable.

Name: - ____________________________ (Block Capitals)

Signature: - ____________________________

Position (e.g. Chairman/Secretary/Director/Manager): -______________________

Full name and address of legal body bound by this Undertaking: -

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________


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13. Amount of duties collected (in the currency of the Member State supplying the information)

A |__ |__|__|__|__|__|__|__|__|__|__ | B |__ |__|__|__|__|__|__|__|__|__|__ |14. Period taken into account for collection

month(s)

Office of discharge

Place:

15. Remarks Date: |__ __|__ __|__ __|Day Month Year

Authentification office:Place:Date: |__ __|__ __|__ __|

Day Month Year

Signature: Stamp

Signature:

Re-exportation Release for free circulation Other customs arrangements allowed

Stamp(1) Place a cross x in the appropriate box

Back of original16. REQUEST FOR POST-CLEARANCE VERIFICATION

The customs authority shown below requests that the authenticity of this information sheetand the accuracy of the information it contains be verified

Place:

Date: |__ __|__ __|__ __| Official stamp: Day Month Year

Signature:

Customs authority

17. RESULT OF VERIFICATION

The verification carried out by the customs authority shown below confirms that thisinformation sheet (1)

was stamped by the customs authorities indicated and the information it contains isaccurate;

gives rise to the remarks annexed hereto

Place:

Date: |__ __|__ __|__ __| Official stamp: Day Month Year

Signature:

Customs authority

(1) Place a cross x in the appropriate box


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NOTES

A. General notes

1. The application (boxes 1 to 11) is to be filled in by the holder of the temporary

importation authorisation or his/her representative.

2. The form must be filled in legibly and indelibly, preferably by typewriter, it must notcontain any erasures or overwritten words. Corrections should be made by crossingout the wrong words and adding any necessary particulars. Corrections must beendorsed by the person filling in the sheet and by the customs authority, which issuedit.

B. Special notes referring to the relevant box numbers:

1. Give the name and full address, including postal code, if any, and the Member State.

3. Give the name and full address, including postal code, if any, and the Member Stateof the customs authority to which the application is sent.

4. Give the name and full address, including postal code, if any, and the Member Stateof the customs authority to which the information is supplied.

8. Give the marks and numbers, the number and the kind of packages. In the case ofunpackaged goods, give the number of objects or enter the words in bulk, asappropriate.Give the usual commercial description of the goods or their tariff description. The

quantity must be expressed in units of the metric system: kilograms, litres, squaremetres, etc. The unit value for each item should be indicated.

13. Enter the amounts in national currency, one figure per subdivision or box, the lasttwo subdivisions being reserved for fractions of a unit, if any. National currenciesare to be indicated as follow:

16. and 17. To be filled in as necessary.(1) Place a cross x in the appropriate box


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o sound or image recording media, blank or recorded (credit titles, station callsigns, music inserts, etc.),

o film rushes,

o operational accessories (clocks, stop watches, compasses, microphones,

mixing consoles, sound tapes, generating sets, transformers, batteries andaccumulators, battery chargers, heating, air conditioning and ventilatingapparatus, etc.),

o musical instruments, costumes, scenery and other stage properties,pedestals, make up material, hairdryers.

(b) Vehicles designed or specially adapted for the purposes specified above.

C. Other equipment

(a) Equipment for erection, testing, commissioning, checking, control, maintenance orrepair of machinery, plant, means of transport, etc., such as:

o tools,

o measuring, checking or testing equipment and instruments (temperature,pressure, distance, height, surface, speed, etc.), including electricalinstruments (voltmeters, ammeters, measuring cables, comparators,transformers, recording instruments, etc.) and jigs,

o apparatus and equipment for taking photographs of machines and plantduring or after erection,

o apparatus for survey of ships.

(b) Equipment necessary for business people, business efficiency consultants,productivity experts, accountants and members of similar professions, such as:

o personal computers,

o typewriters,

o sound or image transmitting, recording or reproducing apparatus,

o calculating instruments and apparatus.

o Equipment necessary for experts undertaking topographical surveys orgeophysical prospecting work, such as:

o measuring instruments and apparatus,

o drilling equipment,

o transmission and communication equipment.

(c) Equipment necessary for experts combating pollution.

(d) Instruments and apparatus necessary for doctors, surgeons, veterinary surgeons,

midwives and members of similar professions.


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(e) Equipment necessary for archaeologists, palaeontologists, geographers, zoologistsand other scientists.

(f) Equipment necessary for entertainers, theatre companies and orchestras, includingall articles used for public or private performances (musical instruments,costumes, scenery, etc.).

(g) Equipment necessary for lecturers to illustrate their lectures.

(h) Equipment necessary for photography trips (cameras of all kinds, cassettes,exposure meters, lenses, tripods, accumulators, battery belts, battery chargers,monitors, lighting equipment, fashion goods and accessories for models, etc.).

(i) Vehicles designed or specially adapted for the purposes specified above, such asmobile inspection units, travelling workshops and travelling laboratories.

It does not include equipment which is to be used for the industrial manufacture or

packaging of goods or (except in the case of hand tools) for the exploitation of naturalresources, for the construction, repair or maintenance of buildings or earth movingand like projects.


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APPENDIX D (II)

OTHER GOODS IMPORTED IN CONNECTION WITH EDUCATIONAL,

SCIENTIFIC OR CULTURAL ACTIVITIES (see paragraph 2.3.1)

ILLUSTRATIVE LIST

Goods such as:o Costumes and scenery items sent on loan free of charge to dramatic societies or

theatres.o Music scores sent on loan free of charge to music theatres or orchestras.


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APPENDIX E

TRAVELLERS' PERSONAL EFFECTS AND GOODS IMPORTED FOR SPORTS

PURPOSES

(See paragraph 2.12)ILLUSTRATIVE LIST

A. Travellers' personal effects

o Clothing.o Toilet articles.o Personal jewellery.o Still and motion picture cameras together with a reasonable quantity of film and

accessories therefore.o Portable slide or film projectors and accessories therefore together with a

reasonable quantity of slides or films.o Video cameras and portable video recorders, with a reasonable quantity of tapes.o Portable musical instruments.o Portable gramophones with records.o Portable sound recorders and reproducers (including dictating machines), with

tapes.o Portable radio receivers.o Portable television sets.o Portable typewriters.o Portable calculators.o Portable personal computers.o

Binoculars.o Perambulators.o Wheel chairs for invalids.o Sports equipment such as tents and other camping equipment, fishing equipment,

climbing equipment, diving equipment, sporting firearms with ammunition, non-motorised bicycles, canoes or kayaks less than 5.5 metres long, skis, tennisrackets, surfboards, windsurfers, hang gliders and delta wings, golfing equipment.

o Portable dialysis and similar medical apparatus, and the disposable itemsimported for use therewith.

o Other articles clearly of a personal nature.

B Goods imported for sports purposes

A. Track and field equipment, such as:o hurdles,o javelins, discuses, poles, shots, hammers.

B. Ball game equipment, such as:o balls of any kind,o rackets, mallets, clubs, sticks and the like,o nets of any kind,o goalposts.

C. Winter sports equipment, such as:o skis and sticks,


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APPENDIX I

Form C. & E. No. 1047 (Rev 1)

PART I

APPLICATION FOR AUTHORISATION TO USE THE TEMPORARY

IMPORTATION PROCEDURE

NB: The particulars should be supplied in the order indicated. Information relating to goodsmust be given for every type of goods concerned. See notes concerning theApplication.

1. Name or business name and address:

(a) of the applicant: ....

.......

(b) of the user: ....

.......

(c) of the owner: .....

.......

2. Goods to be used:

(a) trade and/or technical description: ....

.......

(b) indication of combined nomenclature classification: ...

.......

(c) quantity: ........

(d) value: ............

3. Article under which authorisation is applied for: ....

4. Way in which goods are to be used: ...

........

5. Place(s) where goods are to be used: ..

6. Period for which goods are expected to remain under the procedure: ..

From: ...... To: ... Duration: .......


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ILLUSTRATIVE LIST OF GOODS ELIGIBLE FOR TEMPORARY IMPORTATION

FACILITIES WITH CORRESPONDING ARTICLE OF REG 2454/93 AND PUBLIC

NOTICE REFERENCES

A. Goods for Disaster Victims (Article 565) (CDPN 10)

B. Medical, surgical and laboratory equipment (Article 566) (PN 1841)

C. Live animals (Article 567)

D. Goods carrying sound, image or data processing information (Article 568) (PN

1842)

E. Goods for publicity purposes (Article 568) (PN 1095)

F. Professional equipment (Article 569) (PN 1008)

G. Pedagogic material and scientific equipment (Article 570) (PN 1840)

H. Packing (Article 571)

I. Moulds, dies, blocks, drawing, sketches, measuring, checking and testing

instruments (Article 572) (PN 1843)

J. Goods subjected to tests, experiments or demonstrations (Article 573) (PN 1437)

K. Commercial Samples (Article 574) (PN 83)

L. Goods for replacement means of production (Article 575) (PN 18