Temporary Importation

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Temporary Importation Manual
(Previously OI 78/2006)
Customs Procedures Branch
Nenagh
Reviewed August 2016
Queries: [email protected]
VPN 63229/63234
This manual provides a guide to the interpretation of the law governing all aspects of the
Temporary Importation Procedure, and should be read in conjunction with the relevant
regulations.
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TABLE OF CONTENTS
SECTION 1 - INTRODUCTION ...........................................................................................5
1.1 BACKGROUND ..........................................................................................................5
1.2 LAW .............................................................................................................................5
1.3 DEFINITIONS..............................................................................................................5
1.4 SECURITY FOR IMPORT CHARGES ......................................................................6
1.5 MEANS OF TRANSPORT ..........................................................................................8
1.6 IMPORT PROHIBITIONS AND RESTRICTIONS....................................................8
1.7 TEMPORARY IMPORTATION AUTHORISATIONS .............................................8
1.8 IDENTIFICATION OF GOODS AND VERIFICATION OF USE ............................9
1.9 PERIOD OF TEMPORARY IMPORTATION..........................................................10
1.10
TRANSFER OF THE BENEFITS OF TEMPORARY IMPORTATION
ARRANGEMENTS..............................................................................................................11
1.11 ENTRY, EXAMINATION AND CLEARANCE PROVISIONS; SIMPLIFIED
PROCEDURES ....................................................................................................................12
1.12
GOODS IMPORTED FROM ANOTHER MEMBER STATE FOLLOWING
RELEASE FROM TEMPORARY IMPORTATION ARRANGEMENTS THERE...........16
1.13
DISCHARGE OF TEMPORARY IMPORTATION ARRANGEMENTS ............17
1.14
PROCEDURE AT RE-EXPORTATION................................................................18
1.15
DISPATCH TO ANOTHER MEMBER STATE OF GOODS WHICH ARE
SUBJECT TO TEMPORARY IMPORTATION ARRANGEMENTS IN THE STATE....19
1.16
INFORMATION SHEET INF 6 .............................................................................20
1.17
RELEASE OF TEMPORARILY IMPORTED GOODS FOR FREE
CIRCULATION ...................................................................................................................22
1.18
DETERMINATION OF THE AMOUNT OF IMPORT CHARGES PAYABLE
ON TEMPORARILY IMPORTED GOODS PLACED IN FREE CIRCULATION ..........22
1.19
AUTHORISED DESTRUCTION AND DESTRUCTION BY NATURAL
DETERIORATION OR ACCIDENT ..................................................................................24
1.20
CONTROL OF TEMPORARY IMPORTATION ARRANGEMENTS ................25
SECTION 2 - EXEMPTION FROM IMPORT CHARGES (CUSTOMS DUTY AND
VAT) FOR CERTAIN GOODS TEMPORARILY IMPORTED .....................................27
2.1 PROFESSIONAL EQUIPMENT ...................................................................................27
2.2 GOODS FOR EXHIBITION OR USE AT A PUBLIC EVENT ...................................27
2.3 TEACHING AIDS AND SCIENTIFIC EQUIPMENT FOR RESEARCH OR
TEACHING ..........................................................................................................................28
2.4 MEDICAL, SURGICAL AND LABORATORY EQUIPMENT ..................................29
2.5 DISASTER RELIEF MATERIALS ...............................................................................30
2.6 PACKINGS ....................................................................................................................30
2.7 GOODS FOR USE IN PRODUCTION FOR EXPORT ................................................31
2.8 GOODS IMPORTED FOR THE PURPOSE OF BEING TESTED OR FOR USE IN
CARRYING OUT TESTS....................................................................................................31
2.9 COMMERCIAL SAMPLES ..........................................................................................32
2.10 REPLACEMENT MEANS OF PRODUCTION .........................................................32
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2.11 FILMS, TAPES, DATA CARRYING MEDIA AND ARTICLES (INCLUDING
VEHICLES) SUITABLE FOR ADVERTISING OR PUBLICITY ONLY ........................32
2.12 TRAVELLERS' PERSONAL EFFECTS AND GOODS IMPORTED FOR SPORTS
PURPOSES...........................................................................................................................33
2.13 PUBLICITY MATERIAL ............................................................................................34
2.14 ANIMALS ....................................................................................................................34
2.15 WELFARE MATERIAL FOR SEAFARERS .............................................................34
2.16 TEMPORARY IMPORTATION OF GOODS WHICH HAVE NO ECONOMIC
EFFECT ................................................................................................................................35
SECTION 3 - CERTAIN GOODS IMPORTED FOR POSSIBLE SALE .......................36
3.1 GENERAL PROVISIONS .............................................................................................36
3.2 DEFINITIONS................................................................................................................36
SECTION 4 - PARTIAL RELIEF FROM CUSTOMS DUTIES FOR CERTAIN
GOODS TEMPORARILY IMPORTED .............................................................................38
4.1 GENERAL PROVISIONS .............................................................................................38
4.2 AMOUNT OF CUSTOMS DUTIES DUE UNDER PARTIAL RELIEF
ARRANGEMENTS..............................................................................................................38
4.3 GOODS EXCLUDED FROM PARTIAL RELIEF .......................................................39
4.4 TRANSFER OF THE BENEFIT OF ARRANGEMENTS FOR TEMPORARY
IMPORTATION ON A PARTIAL RELIEF BASIS ...........................................................39
4.5 TEMPORARY IMPORTATION FOR A LIMITED PERIOD, ON TOTAL
EXEMPTION FROM CUSTOMS DUTIES, OF GOODS OTHERWISE ELIGIBLE
ONLY FOR TEMPORARY IMPORTATION ON A PARTIAL RELIEF BASIS .............39
SECTION 5 - MEANS OF AIR, SEA AND INLAND WATERWAY TRANSPORT ....40
5.1 GENERAL PROVISIONS .............................................................................................40
5.2 IMPORTED FOR COMMERCIAL USE.......................................................................40
5.3 IMPORTED FOR PRIVATE USE.................................................................................41
SECTION 6 - PALLETS AND CONTAINERS ..................................................................42
6.1 DEFINITIONS................................................................................................................42
6.2 GENERAL PROVISIONS .............................................................................................43
6.3 CONTAINERS APPROVED FOR TRANSPORT UNDER CUSTOMS SEAL ..........44
6.4 PROCEDURE WHEN APPROVED CONTAINERS NO LONGER MEET THE
TERMS OF APPROVAL.....................................................................................................44
6.5 CONTAINER MARKINGS ...........................................................................................45
6.6 ARRANGEMENTS FOR APPROVED CONTAINERS AND PALLETS WHICH
CAN BE IDENTIFIED.........................................................................................................45
6.7 ARRANGEMENTS FOR NON-APPROVED CONTAINERS AND PALLETS,
WHICH CANNOT BE IDENTIFIED ..................................................................................46
6.8 IRREGULARITIES........................................................................................................47
6.9 CASES OF DOUBT THAT OBLIGATION TO RE-EXPORT WILL BE COMPLIED
WITH ....................................................................................................................................47
6.10 PROVISION FOR A SECURITY................................................................................47
6.11 INWARD PROCESSING.............................................................................................47
6.12 DISCHARGE................................................................................................................48
SECTION 7 - GENERAL IMPORTATIONS WHICH QUALIFY FOR RELIEF
FROM EXCISE DUTY .........................................................................................................49
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SECTION 8 - ATA CARNETS.............................................................................................50
8.1 GENERAL......................................................................................................................50
8.2 PROCEDURE AT IMPORTATION..............................................................................50
8.3 PROCEDURE AT RE-EXPORTATION .......................................................................51
8.4 ACTION IN THE CENTRAL TRANSIT OFFICE .......................................................51
8.5 TEMPORARY EXPORTATION AND RE-IMPORTATION ......................................52
8.6 TEMPORARY EXPORTATION...................................................................................52
8.7 RE-IMPORTATION ......................................................................................................53
8.8 ACTION BY THE CENTRAL TRANSIT OFFICE ......................................................53
8.9 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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SECTION 1 - INTRODUCTION
1.1
BACKGROUND
When goods are imported into, or received in Ireland, from a country outside the European
Union (EU) they are liable to import charges (Customs Duty, Anti-Dumping, Countervailing
and Excise Duties where applicable, and VAT) at the point of importation. However, in the
case of certain goods, which are imported temporarily, exemption or partial relief is available
from these charges. This instruction outlines the relief available, how it may be obtained and
the customs procedures involved.
1.2
LAW
a.
EU Level
Exemption or partial relief from customs duty - Articles 137 to 144 of Council
Regulation (EEC) No. 2913/92 (Community Customs Code) and Articles 553 to 584
of Commission Regulation (EC) No. 993/2001 amending Commission Regulation
(EEC) No. 2454/93 (Customs Code Implementing Provisions) provide for total
exemption or partial relief from customs duties on certain goods temporarily
imported. Further details can be obtained from Customs Procedures Branch, Office of
the Revenue Commissioners, Nenagh, Co. Tipperary.
b.
National Level
(i) Relief from VAT – Regulation 14 of the Value Added Tax Regulations 2010, (S.I.
no. 639 of 2010) provide that exemption from VAT on goods temporarily
imported is to be granted under the same conditions as apply to total exemption
from customs duty on such goods.
(ii) Relief from excise duty - The provisions relating to the relief from excise duties
applicable to certain goods temporarily imported are as shown in Section 7.
The provisions referred to provide for:
(i)
Exemption from import charges for certain goods temporarily imported for certain
specific purposes (see Sections 2, 3, 5 and 6);
(ii) Partial relief from customs duties in certain cases where the goods either do not qualify
for total relief or where all of the conditions necessary to qualify for total relief are not
fulfilled (see Section 4); and
(iii) Relief from excise duty in the circumstances outlined in Section 7.
While these provisions mainly relate to goods temporarily imported with a view to being reexported, they also extend to certain goods imported for possible sale (see Section 3).
1.3
DEFINITIONS
For the purposes of this Instruction:
(i) “temporary importation arrangements” means the arrangements under which certain
goods may be imported temporarily without payment of some or all import charges;
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(ii) “import charges” means:
(a) Customs duties and VAT for goods imported from third countries, or;
(b) VAT for goods imported from the non-fiscal territory of the Community;
(iii) “Customs duties” means:
(a) Customs duties and charges having an effect equivalent to customs duties payable
on the importation of goods;
(b) import charges introduced under the common agricultural policy or under the
specific arrangements applicable to certain goods resulting from the processing of
agricultural products;
(iv) “person” means:
(a) natural person;
(b) a legal person;
(c)
where the possibility is provided for under the rules in force, an association of
persons recognised as having the capacity to perform legal acts but lacking the
legal status of a legal person;
(v) “person established outside the EU” means a natural person normally resident outside
the EU or a legal person having a registered place of business outside the EU;
(vi) “the EU” means the customs or fiscal territory of the Community, as appropriate;
(vii) “user of the procedure” means the operator or his/her representative;
(viii) “Customs-approved treatment or use of goods” means:
(a) the placing of goods under a customs procedure;
(b) their entry into a free zone or free warehouse;
(c) their re-exportation from the customs territory of the Community;
(d) Their destruction;
(e) Their abandonment to the Exchequer.
(ix) “Customs procedure” means:
(a) Release for free circulation;
(b) Transit;
(c) Customs warehousing;
(d) inward processing;
(e) processing under customs control;
(f) temporary admission;
(g) outward processing;
(h) exportation.
1.4
SECURITY FOR IMPORT CHARGES
1.4.1
General
Except as provided for in paragraph 1.4.2, security must be provided by way of bond, cover
note or deposit (at the option of the importer) to cover the import charges. The security
required should be sufficient to cover the total amount of the charges. In the event that a
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single authorisation has been granted (see paragraph 1.7.2), security must be provided in the
Member State, which issued the authorisation.
1.4.2
Importations in respect of which security is not required
Security is not required where the goods being temporarily imported are:
(i)
Moving under cover of an ATA Carnet (an approved international document
incorporating an internationally valid guarantee - see Section 8);
(ii)
Travellers’ personal effects and goods imported for sports purposes (but see paragraph
1.11.7 (vi));
(iii) live animals of any species, owned by a person established outside the EU, imported for
grazing purposes (but see paragraph 2.14);
(iv) certain packings which are imported empty, carrying indelible, non-removable
markings (see paragraph 2.6);
(v)
disaster relief materials imported by organisations approved by Revenue (see paragraph
2.5);
(vi) imported by a Government Department;
(vii) materials belonging to airline, railway or shipping companies or postal administrations
and used by them in international traffic provided that such materials are distinctively
marked;
(viii) welfare material for seafarers (see paragraph 2.15) taken ashore from a vessel by
members of the crew for use by them on land for a period not exceeding the vessel's
stay in port (but see paragraph 1.11.7(vii));
(ix) theatrical effects and certain portable professional equipment (see paragraph
1.11.7(iii));
(x)
hand tools and other portable professional effects (see paragraph 1.11.7(iv));
(xi) professional equipment consisting of radio and television production and broadcasting
equipment and specially adapted vehicles and their equipment for use in connection
therewith, imported by public or private bodies established outside the EU provided
such bodies are approved by Revenue for the temporary importation of such goods (see
paragraph 1.11.7(i)). Any foreign television or broadcasting organisation may be
considered an approved body. Any cases of doubt are to be referred to Customs
Procedures Branch, Office of the Revenue Commissioners, Nenagh, Co. Tipperary;
(xii) photographs, prints, framed pictures, articles of sculpture or articles of pottery which
are temporarily imported for inclusion in an exhibition of like articles promoted or
organised by the Arts Council or by a gallery, academy, society or club in the State not
established or conducted for profit may be admitted on presentation, with the entry, of
an undertaking.
Such undertakings should guarantee that the customs duties will be paid if the goods do
not leave the EU within the time limit set, but should only be accepted from
Government Departments, or from importers that have an established reputation for
complying with customs requirements. An undertaking, as described, (sample at
appendix A) and an inventory of the goods (to include values) should be presented to
customs at the time and place of importation. Importers using this facility must
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undertake to export the imported goods within 3 weeks of the date of closure of the
exhibition. Such undertakings should be filed locally for follow up to ensure that the
goods in question are in fact exported within the time allowed.
(xiii) instruments and apparatus necessary for doctors to provide assistance for patients
awaiting 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 this
Section. The standing instructions as contained in paragraph 2.2 of the Vehicle Registration
Tax Instruction Manual apply to such importations. However, the temporary importation of
means 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, are
unsuitable 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 of
transport and Revenue Officials should therefore be guided by the instructions contained in
Section 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 goods
in Section II, all national and Community prohibitions and restrictions apply to goods
imported under temporary importation arrangements. Any import licences required must be
produced at importation. Further details can be obtained from Prohibitions and Restrictions
Section, 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 II
duly 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 clears
the goods and issued to the person concerned at the time of clearance is deemed to be an
authorisation. The period for which temporary importation is to be allowed is to be fixed in
accordance with paragraph 1.9.
Where the goods are moving under cover of an ATA Carnet, presentation of the carnet to a
Revenue Official at the time of importation is equivalent to both an import declaration and an
application for authorisation; acceptance of the carnet by the Revenue Official is equivalent
to authorisation.
An authorisation in writing is not required for personal effects and goods for sports purposes
temporarily imported by a visitor to the State where a written import declaration is not
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required (see paragraph 2.12). In the case of goods for which the benefit of the temporary
importation arrangements is granted on the basis of an oral declaration supported by an
inventory in duplicate, signed by the applicant (see paragraph 1.11.7), a copy of the inventory
duly certified and stamped by a Revenue Official at importation is equivalent to an
authorisation.
Prior application to Revenue is required where temporary importation of goods with partial
relief from customs duties is sought under Section 4 (see paragraphs 4.1 and 4.5).
In the case of imports of disaster relief materials as described in paragraph 2.5, the importer
must obtain written prior approval from Customs Procedures Branch, Nenagh which should
accompany the import declaration.
1.7.2
Single Authorisation
Where it is expected that the goods will be used in several Member States, there is provision
for the issue of a single authorisation. An application for such authorisation must be lodged
with the customs authorities of the Member State where the goods will be used first. It may
not be granted without the agreement of the customs authorities of the other Member States
in which the goods are also expected to be used. Single authorisations are only valid in the
Member States indicated thereon.
Single authorisations are issued by Customs Procedures Branch, Nenagh, and applications
received from traders or from the customs authorities of another Member State should be
forwarded there for processing.
Goods may also be temporarily imported into the State on the basis of a Single authorisation
granted by another Member State. No security is required in the State in such circumstances,
as security will have been provided in the Member State, which issued the authorisation.
1.7.3
Compliance with conditions and inspection measures
Persons to whom authorisations are granted are required to comply with such conditions as
may be laid down therein and to submit to such surveillance and inspection measures, as
Revenue may consider necessary. Failure to do so may result in the authorisation being
withdrawn.
1.8
IDENTIFICATION OF GOODS AND VERIFICATION OF USE
An authorisation should not be granted in cases where it would not be possible to identify at
re-exportation, the goods to be temporarily imported. However, where the Revenue Official
is satisfied that the absence of identification is not likely to give rise to any abuse of the
procedure this condition need not be insisted on.
Authorisations may also be refused in cases where the applicant is not considered to be a fit
person to be granted such authorisation by reason of having previously made improper use of
temporary importation arrangements or having been involved in customs or other Revenue
offences. In cases where an authorisation is refused the applicant should be notified of
his/her right to appeal the decision.
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1.9
PERIOD OF TEMPORARY IMPORTATION
1.9.1 Period of Temporary Importation
The prescribed maximum period during which goods may remain in the State under
temporary importation arrangements is 24 months from the date of acceptance of the relevant
import declaration.
However, shorter maximum periods apply in relation to certain goods temporarily imported
in accordance with Section 2.
Where a maximum period of less than 24 months applies, this is indicated in the instructions
relating to the particular categories of goods concerned in Section 2. Shorter maximum
periods also apply in relation to certain goods imported for possible sale (see Section 3).
Subject to the maximum period applicable in any particular case, the period of temporary is
to be fixed at the time of issue of the authorisation and the date of expiry is to be clearly
shown on the authorisation before it is issued. The period sought by the applicant in any
particular case may be fixed as the authorised period provided it does not exceed the
maximum period permissible for the type of temporary importation arrangements concerned
and that it is reasonable and necessary, having regard to the purpose for which the goods are
to be used. Where goods are imported under an ATA Carnet the period of temporary
importation must not, in any event, exceed the period of validity of the Carnet.
1.9.2
Extension of Period of Temporary Importation
In exceptional circumstances which make it necessary to use goods for a longer period in
order to fulfil the purpose for which they were temporarily imported, a person may request an
extension of the period of temporary importation originally authorised. All such requests are
to be made in writing by the holder of the authorisation to the Office where the original
importation took place. The person seeking the extension should provide full particulars of
the circumstances together with any supporting documents. The relevant authorisation is to
accompany the request. Where the goods concerned have been imported on total relief from
import charges, the Revenue Official, if satisfied as to the circumstances, may grant an
extension of the period provided that the maximum period that may be allowed under the
Regulations is not exceeded.
Where an extension is granted, the authorisation is to be endorsed in the space provided for
official use, as follows:
Period of Temporary Importation extended to ..............…...............…..............……………….
(here insert the new date of expiry)
The signature of the official concerned together with an imprint of the official stamp is to
appear immediately under the endorsement. The holder's copy of the authorisation is to be
returned to him and the request for the extension and a memo outlining the revised period of
temporary importation is to be sent to the office responsible for maintaining a record of the
security.
Where a request for an extension of the period of temporary importation relates to goods
which have been imported on partial relief from customs duties (see Section 4) or where the
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extension sought would involve the maximum period of temporary importation being
exceeded the request is to be referred to Customs Procedures Branch, Nenagh, for decision.
Where the goods have been imported under cover of an ATA Carnet the final date for reexportation must also fall within the period of validity of the Carnet.
1.10 TRANSFER OF THE BENEFITS OF TEMPORARY IMPORTATION
ARRANGEMENTS
1.10.1 Requests for transfer
A temporary importation authorisation may be transferred to another person provided the
person requesting the transfer is qualified to receive such authorisation (see paragraphs 1.7
and 1.8) and provided also that s/he agrees to observe the conditions imposed on the existing
holder. In particular s/he must furnish an undertaking to discharge the temporary importation
arrangements within the period specified in the authorisation.
Two copies of import declaration Form C. & E. No. 1047 (Rev 1) (see Appendix I) made out
in the name of the transferee together with the holder's copy of the authorisation and any
accompanying list (see paragraph 1.11.1 (ii)) are to be presented to the appropriate Revenue
official in whose district the goods were imported.
The documents on which the request is made are each to embody a declaration by the transfer
that s/he will comply with the terms of the authorisation as originally granted and will reexport the goods within the time specified. A written statement from the holder of the
authorisation consenting to the transfer is to be furnished and the nature of the security
proposed should be indicated.
1.10.2 Transfer of authorisation originally issued otherwise than on prior approval by
Revenue
Where a request for transfer relates to an authorisation the original issue of which or the
holder of which did not require to be approved by Revenue (see paragraph 1.7), the
appropriate Revenue official where the goods were originally imported, if satisfied as to the
circumstances and provided that adequate security is provided by the transferee, may allow
transfer of the authorisation.
Details of the transfer are to endorse both on the holder’s copy and the official copy of the
original authorisation and on both copies of the request for transfer. The signature of the
Revenue official concerned together with an imprint of the official date stamp is to appear
under the endorsements. The import station record of temporary importations is to be
suitably noted (see paragraph 1.11.5).
Following the transfer, the holder's copy of the original authorisation together with the
supporting list and a copy of the request for transfer all firmly stapled together are to be sent
to the transferee. The second copy of the request and the former holder's consent to transfer
are to be firmly attached to the official copy of the authorisation.
Transfer of the authorisation terminates the arrangements as far as the former holder is
concerned and the security provided by him/her is to be adjusted accordingly. Where the
authorisation is in respect of goods temporarily imported on partial relief from customs
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duties, any charges due from the original holder are to be collected. When calculating the
duty charge applicable to the original holder, any fraction of a month of use is to be regarded
as a whole month. The original holder shall be liable to pay the amount of import charges due
for the whole of that month and the liability of the transferee begins at the end of that month
(see instructions relating to partial relief in Section 4).
1.10.3 Transfer of authorisation issued following prior approval by Revenue
Requests for the transfer of authorisations, the issue of which required prior approval by
Revenue, or where the holder was required to be approved by Revenue (see paragraph 1.7),
are to be referred to Customs Procedures Branch, Nenagh. That Unit will advise whether the
requests are to be granted. Where the transfer is allowed the procedure outlined in paragraph
1.10.2 is to be followed.
1.11 ENTRY, EXAMINATION AND CLEARANCE PROVISIONS; SIMPLIFIED
PROCEDURES
1.11.1
(i)
Form of import entry
Goods temporarily imported under an ATA Carnet:
The use of the ATA Carnet for the temporary importation of goods eligible for
movement under such documents is to continue undisturbed, the procedure outlined in
Section 8 being followed. The range of goods currently eligible for movement under
the ATA Carnet is contained in Appendix J.
(ii)
Goods temporarily imported other than under an ATA Carnet:
All goods (unless eligible for temporary importation under one of the simplified
procedures mentioned in paragraph 1.11.7 or imported under an ATA carnet) are to be
declared for temporary importation on Form C. & E. No. 1047 (Rev 1) in duplicate.
Where there is insufficient space to list all of the items being imported, a separate list in
duplicate must be presented as part of the import declaration.
The relevant Article No. in Regulation (EEC) No. 993/2001 amending Commission
Regulation (EEC) No. 2454/93 under which relief from customs duty is claimed is to be
shown in Section 3 of Part I of Form C. & E. No. 1047 (Rev 1). These Article Nos. are given
in the instructions relating to each particular relief provision in Section 2. They also appear in
the relevant material for the guidance of the public.
A claim to relief from VAT is incorporated in Form C. & E. 1047 (Rev 1).
In the case of certain relief provisions, where entitlement is dependent upon the goods being
supplied in particular circumstances or being used in a particular way, special declarations
must be furnished on or with the import declaration form. Details of such special
declarations are given in the instructions relating to the relief provisions concerned in Section
2. Where goods are imported on partial relief from customs duty the instructions contained in
Section 4 are to be followed.
1.11.2
Production of evidence of value
In the case of goods liable to ad valorem duty or VAT, imported otherwise than under an
ATA Carnet or under one of the simplified procedures mentioned in paragraph 1.11.7, all
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available evidence of value e.g. catalogues, price lists, etc., should be furnished together with
evidence of freight, insurance and packing costs.
1.11.3
Acceptance and processing of import declarations
The official who accepts the import declaration is to ensure that it is properly completed and
presented in duplicate together with satisfactory evidence of value where necessary (see
paragraph 1.11.2).
Security where required (see paragraph 1.4) must be provided by way of bond or deposit
before the documents are sent forward for examination and clearance of the goods.
Where a general bond is in force, the amount of security required is to be debited against the
bond. Details of the deposit taken or of the bond in force are to be endorsed on both copies
of the declaration form followed by the signature of the official concerned and an imprint of
the official date stamp.
All the documents should then be forwarded to the appropriate Revenue Office for
examination and clearance.
Declarations for goods temporarily imported on partial relief from customs duty are to be
dealt with as indicated in Section 4.
1.11.4
Examination and clearance
The goods are to be examined to the extent necessary to establish that they are described
correctly on the import documents and in sufficient detail to enable them to be identified on
re-exportation. In any case where the markings on goods, particularly goods of high value,
are considered insufficient for identification purposes, arrangements are to be made with the
importer or his/her agent for the application of special marks or official seals to the goods. A
note of any such marks or seals applied are to be made in the space provided for official use,
on both copies of Part III of the import declaration form. Full particulars of the examination
are to be shown in the appropriate space on the official copy of the declaration form only.
Care is to be taken to ensure that the conditions governing the particular temporary
importation arrangements under which the goods are being imported are fulfilled and that,
where necessary, the importer is approved by Revenue for the temporary importation of the
goods concerned. If satisfied that the transaction is in order and that adequate security (where
required) has been provided, the Revenue Official concerned should insert on both copies of
Part III of the import declaration form, in the space provided for official use, the date set for
final re-exportation and the insertion is to be followed by his/her signature and an imprint of
the official date stamp. The Revenue Official is also to ensure that Sections 1 to 10, as
appropriate, of both copies of the authorisation (Part I of C. &E. No. 1047 (Rev 1)) are
completed and then sign the copies. Where certain goods are imported for possible sale in
accordance with Section 3 the endorsement is to read:
"Temporary Importation authorisation granted: all goods to be accounted for by entry for free
circulation or re-exportation on or before ...................(date)".
Care is to be taken to ensure that the date set for final discharge of the temporary importation
arrangements not only falls within the maximum period for which temporary importation
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may be allowed but is reasonable having regard to the purpose for which the goods are being
temporarily imported.
Where the Revenue Official is not satisfied that the period of temporary importation sought is
reasonable s/he is to consult the importer prior to setting the date for final discharge of the
arrangements. In addition to endorsing the actual import declaration forms the Revenue
Official is to place his/her signature and an imprint of the official date stamp on both copies
of the list referred to in paragraph 1.11.1(ii).
Where import prohibitions or restrictions apply, the necessary licences, etc. must be produced
before the goods are released.
1.11.5
Disposal of documents
The official copy of the import declaration form with particulars of the examination shown
thereon and any other supporting documents are to be forwarded to;
(i)
the office where a record of the security is maintained in cases where a bond is in place,
or
(ii)
the office responsible for recording the financial transaction in cases where security is
by way of a cash deposit, bank draft or other form of secure payment.
The other copy of the import declaration form is to be returned to the importer.
Where, because of the circumstances surrounding the temporary importation of goods, the
Revenue Official who examined the goods at importation considers that a measure of postimportation control is necessary, s/he is to make a report and send it with the official copy of
the authorisation through his/her superior.
A record of each transaction is to be kept in a special register in the appropriate office where
the record of the security is maintained (see above) and the official copy of the authorisation
is to be retained there pending discharge of the temporary importation arrangements (see
paragraph 1.20 regarding control of Temporary Importation arrangements).
1.11.6
Advance notice of arrival of goods where a general bond is in force
Where a general bond is in force and if the importer so desires, the following procedure for
the debiting of penalties against a general bond covering the temporary importation of goods
may be allowed:
(i)
The principal to the bond or the person authorised as signatory under the bond will, at
least a week prior to the proposed date of importation, notify the office where the
records of security is maintained, in writing, of the place and date of importation, the
name of the importer, the general description of the goods, the purpose for which they
are to be imported and the total amount of import charges involved. The notification
must be accompanied by a separate formal request in the following form:
I .............................................................
request that (specify nature of goods)
........….....about to be temporarily imported at ......................on ………….. 20.... may
be delivered under liability to a penalty not exceeding ...........….
Signed ........................................................................
(Authorised Signatory under the Bond)
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(ii)
The Revenue Official responsible for maintaining the record of security should,
provided the penalty of the bond is not exceeded and that the signatory to the request is
duly authorised, endorse the request, and debit the amount requested against the relative
general bond in the Register of Transactions.
The request is to be retained in the office where the record of the security is maintained,
and the notification is to be noted that the bond is in force for the penalty specified,
signed and stamped with the official date stamp and sent to the Revenue Official at the
Import Station. If the documents are in order the applicant is to be informed that the
necessary advice has been sent to the appropriate Revenue Official at the place of
importation.
(iii) The Import Station is to acknowledge immediately the receipt of the notification and,
on importation of the goods, allow delivery, provided the amount of the penalty with
which the bond has been debited is not exceeded and that everything else is in order.
When the goods have been delivered, the Revenue Official at the point of importation
should endorse the notification accordingly, specify the amount of duty involved,
adding his/her signature and the date. S/he should forward the document to the office
where the record of security is maintained, where the Register of Transactions should
be noted. The request and notification are to be placed with the relevant import file.
1.11.7
Simplified procedures
Subject to the Revenue Official at the Office of Import being satisfied as to the bona fides of
the case, the simplified procedures as outlined below are to be applied to the temporary
importation of the following goods:
(i)
(ii)
Importations of equipment consisting either of radio and television production and
broadcasting equipment etc., of the kind mentioned in paragraph 1.4.2 (xi) or medical
instruments and apparatus of the kind mentioned in paragraph 1.4.2 (xiii) are to be
admitted (without security) on the basis of an oral declaration supported by two copies
of an inventory signed and dated by the applicant and showing:
(a)
the name and address of the applicant,
(b)
the trade description of the goods,
(c)
the value of the goods,
(d)
the intended length of stay of the goods in the State,
(e)
precise information concerning the number of items of each type of goods, and
(f)
in the case of medical instruments and apparatus of the kind mentioned in
paragraph 1.4.2 (xiii), the place of use.
Certain packing imported filled (see paragraph 2.6.4) is also to be admitted on an oral
declaration supported by two copies of an inventory as at sub-paragraph (i) above and
without security.
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The two copies of the inventory are to be dealt with and disposed of in accordance with
the 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 journalists’
cameras and photographic equipment) temporarily imported in baggage may be
admitted without formality. However, if not imported in baggage or where a high
amount of import charges is involved, the provisions of sub-paragraph (i) above may be
applied.
(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 subparagraph (i) above.
(vi) Accompanied personal effects and goods temporarily imported for sports purposes by
visitors to the State are to be admitted without formality.
Unaccompanied personal effects and goods temporarily imported for sports purposes
where there is an associated passenger with flights/sailings in and out should be cleared
using an oral customs declaration supported by an inventory (Appendix O).
Where a high amount of import charges is involved security may be requested. This
should be considered on a case-by-case basis having regard to risk analysis at local
level. 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 E
which are taken ashore by members of a ship's crew for a period not exceeding that of
the 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 temporary
importation arrangements involving relief from customs duties and are intended for use under
temporary importation arrangements in the State, or for export outside the customs territory
of 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 its
equivalent 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 under
temporary importation arrangements, Information Sheet INF 6 certified by customs in the
Member 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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(i) the date on which the import goods were entered for the temporary importation
procedure;
(ii) the items of charge ascertained on that date;
(iii) the amount of any import duties already levied under partial relief arrangements
(outlined in Section 4) and the period taken into account for that purpose.
Information on the purpose and use of the Form INF 6 is contained in paragraph 1.16. The
liability to customs duties in these circumstances is that which applied at the time such goods
were first placed under temporary importation arrangements in the Community, less any
amounts which may have been paid under partial relief arrangements. Similarly, the period
of temporary importation runs from the date on which the goods were first placed under
temporary importation arrangements in the Community.
Where the goods in question are imported temporarily into the State on the basis of a single
authorisation (see paragraph 1.7.2) issued by another Member State, the authorisation
replaces the external Community transit (T1) procedure. An Information Sheet INF 6 is still
required. Goods arriving under cover of an ATA Carnet do not require any further
documentation.
1.13
DISCHARGE OF TEMPORARY IMPORTATION ARRANGEMENTS
1.13.1
Total exemption from import charges
Temporary importation arrangements involving total exemption from import charges are
discharged when, in accordance with the conditions laid down in the authorisation, the goods
concerned are:
(i)
exported outside the territory of the EU;
(ii)
placed:
(a) in a customs warehouse,
(b) in a free zone, or
(c) under the external Community transit (T1) procedure, with a view to being
subsequently exported outside the EU;
(iii) released for free circulation on payment of the import charges involved in accordance
with paragraph 1.17;
(iv) destroyed (see paragraph 1.19) or placed under another customs – approved treatment
or use of goods (see paragraph 1.3 (viii));
(v)
consumed, destroyed or distributed free of charge to the public at an exhibition, fair or
similar event subject to the conditions laid down in paragraph 2.2.
1.13.2
Partial relief from customs duties
The provisions outlined in paragraph 1.13.1 apply to discharge of temporary importation
arrangements for goods admitted on partial relief, provided that the appropriate duties due are
paid (see Section 4).
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Where the arrangements are discharged by way of authorised release for free circulation in
the Community (see paragraph 1.17) duty is to be calculated in accordance with paragraph
1.18.2.
1.13.3
Relief from excise duty
Liability for excise duty may be discharged in the same way as liability for import charges
but where discharge of liability is sought by means other than by direct re-exportation or
entry for free circulation the matter is to be referred to Customs Procedures Branch, Nenagh
for 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 with
the instructions in Section 8.
Goods temporarily imported under one of the simplified procedures mentioned in paragraph
1.11.7 are to be presented to Revenue at re-exportation together with the holder's copy of the
relevant authorisation (where issued). A declaration at re-exportation is required. In the case
of goods declared for temporary importation on Form C. & E. No. 1047 (Rev 1), i.e. goods
temporarily 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 each
article in the master list of goods temporarily imported being quoted. Where all of the goods
temporarily imported are not re-exported together and the declaration at re- exportation
therefore 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 the
master 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 as
originally granted or subsequently extended has not been exceeded and that the declaration is
correct. Goods should be as described in the documentation and are to be examined to the
extent necessary to establish that they were the goods originally imported. Any official seals
affixed at importation are to be removed. If satisfied, the Revenue Official is to allow
exportation 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 of
the authorisation and on the sub-list of items re-exported. Details of examination of interim
lots exported are to be shown on that sub-list only, but details of examination of the final lot
exported 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 been
exceeded or where the Revenue Official is not satisfied that the declaration is correct or that
the conditions have been complied with, the facts are to be reported to his/her superior
immediately 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 security
should reflect the circumstances as reported on exportation and all/any appropriate further
action 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 the
temporary importation authorisation, endorsed as to examination and re-exportation is to be
forwarded direct to the office where the record of security is maintained. Where the
temporarily imported goods are re-exported in more than one consignment, details of each
interim 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 in
each interim lot re-exported (see paragraph 1.14.1), endorsed as to examination and reexportation, is to be forwarded to the office where the record of security is maintained. The
sub-list should carry sufficient identifying particulars such as the deposit no., bond reference
no., 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 the
authorisation is to be forwarded to the office where the record of security is maintained for
adjustment of the security held and for notation of records. The documents are then to be
sent for attachment to the import file and should be kept for at least three years from the end
of the calendar year in which the authorisation expired. Documents relating to rejected
applications or annulled authorisations should also be kept for at least three years from the
end of the calendar year in which the application was rejected or the authorisation was
annulled or revoked.
When, at the time of re-exportation of all the goods, or the final lot of goods, the holder
surrenders his/her copy of the authorisation, s/he may present a list of all the goods reexported for certification of shipment. Such list may, following comparison with the list of
goods certified as exported on the authorisation, be certified to the effect that all the goods
shown thereon have been re-exported.
Applications made at the time of re-exportation to divert part or all of the goods for free
circulation 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 of
temporary importation allowed, action is to be taken by the officials concerned in accordance
with 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 the
State, are dispatched to another Member State for the purpose of being used there under
temporary importation arrangements, or with a view to being exported outside the EU, they
are 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 transit
documents are used. The T1 or other external transit document shall carry the final date of
re-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 adjusted
accordingly. However, any customs duties due under the arrangements for partial relief (see
Section 4) must be paid.
Where the goods are to be used under temporary importation arrangements in another
Member State the person concerned will be required to present to customs in that Member
State 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 single
authorisation (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 of
discharge has been received. This must be accompanied by:
(i)
(ii)
a certified copy of the re-exportation declaration; or
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 relief
from customs duties, are moved to another Member State for the purpose of being used under
temporary importation arrangements there. The INF 6, issued by customs in the Member
State of departure at the request of the person authorised to use the goods under temporary
importation arrangements in that Member State, provides information to the authorities in the
Member State of destination as to:
(i) the date the goods were placed under temporary importation arrangements in the
Member 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 partial
relief (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 be
diverted 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 in
cases 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 in
the 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 the
holder of the authorisation or by his/her representative is to be presented for certification
when temporarily imported third country goods are being exported to another Member State
for 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 should
compare the information furnished with that contained in the holder's copy of the
authorisation and with the goods. If satisfied that the INF 6 may be certified, s/he should
insert, 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 into
account 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 13A
and/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 the
appropriate 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 be
attached to the authorisation, which should be taken up at the time of re-exportation of the
goods 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 another
Member State under the external Community transit (T1) procedure (see paragraph 1.15) or
under 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 of
destination may seek verification of the issue of, and the information contained in, the
Information Sheet from the authorities in the Member State of departure.
Requests for verification made by other Member States will be received at the Central Transit
Office and all requests for verification made to other Member States (where this action is
considered necessary) are also to be channelled through the Central Transit Office. At the
Central Transit Office the procedure used for the handling of requests for the verification of
information sheets INF 1 is to be suitably adapted to deal with requests for verification of the
INF 6.
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When a request for verification made by another Member State reaches the Export Station
from the Central Transit Office, the relevant authorisation, if not filed on the Station, is to be
recalled from the Office at which it is filed (see paragraph 1.11.5), for comparison with the
copy of the INF 6. A reply is to be written in the appropriate box on the back of the latter
information sheet.
1.17 RELEASE OF TEMPORARILY IMPORTED GOODS FOR FREE
CIRCULATION
Goods entered under the temporary importation procedure may be subsequently released for
free circulation on payment of the appropriate import charges plus compensatory interest,
where applicable (see paragraph 1.18.5), on the total customs duties chargeable.
Applications to release temporarily imported goods for free circulation, may be allowed by
the appropriate Revenue official at the point of importation without reference to Customs
Division, Nenagh except where:
(i)
the goods have been imported under a single authorisation (see paragraph 1.7.2) or;
(ii)
the import goods are disaster relief materials that have been imported with the prior
approval of Revenue (see paragraph 2.5).
Import charges and compensatory interest, where applicable, are to be calculated in
accordance with paragraph 1.18. If a bond is in force or if the goods have been admitted
without security the amount due is to be paid forthwith. In deposit cases an equivalent
amount is to be brought to account. Where an application for entry relates only to some of
the goods covered by an authorisation and is dealt with prior to production of the remainder
of the goods for final discharge of the temporary importation arrangements, the holder's copy
of the authorisation and the copy held by the office maintaining the records of security are to
be suitably noted.
1.18 DETERMINATION OF THE AMOUNT OF IMPORT CHARGES PAYABLE
ON TEMPORARILY IMPORTED GOODS PLACED IN FREE CIRCULATION
1.18.1 General Procedure
Subject to the special arrangements referred to in paragraphs 1.18.2, 1.18.3 and 1.18.4, the
amount of import charges to be charged on temporarily imported goods which are placed in
free circulation, is the amount established as applicable to the goods at the time when they
were placed under temporary importation arrangements, irrespective of whether release for
free circulation takes place immediately on discharge of the temporary importation
arrangements or after the goods have been placed under one of the procedures mentioned in
paragraph 1.13.1(ii).
The same rules are to be applied where import charges fall to be collected on temporarily
imported goods which cease to be covered by temporary importation arrangements because,
for example, of failure to comply with the conditions laid down or failure to re-export the
goods within the time allowed under the authorisation (see paragraphs 1.9 and 1.20).
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1.18.2 (i) Goods imported for display or use at an exhibition, fair, meeting or similar event
under Paragraph 2.2 and certain goods imported for possible sale under paragraph 3.4 (i), (ii)
or (iii)
The value to be taken into account in determining the amount of import charges due on these
goods which are placed in free circulation is the value established at the time of acceptance of
the declaration for release for free circulation.
1.18.3 Goods temporarily imported on partial relief from customs duties
Where goods which have been temporarily imported on partial relief from customs duties are
released for free circulation the amount of customs duties due is to be calculated in
accordance with paragraph 1.18.1 but credit is to be allowed for the full amount of any such
duties paid under the temporary importation arrangements. The amount of VAT payable in
respect of such goods is to be calculated in the same way, allowance being made for the full
amount of the VAT paid at importation.
1.18.4 Goods recovered in the form of waste products following authorised destruction
The instructions contained in paragraph 1.19.4 are to be followed.
1.18.5 Goods released for free circulation following transfer from another Member State
under cover of Information Sheet INF 6
Where goods which had been entered for temporary importation in another Member State are
subsequently released for free circulation in the State, import charges are payable in the State,
calculated on the basis of the details contained in Information Sheet INF 6.
1.18.6 Compensatory interest
Where goods previously entered for the procedure of temporary importation become liable to
import duties, compensatory interest is payable on the total customs duties applicable at that
time.
Interest is to be applied per calendar month for the period running from the first day of the
month following the month in which the imported goods were first entered for the procedure
to the last day of the month in which they become liable to customs duties. A minimum
period of one month will apply in all cases.
The rate of compensatory interest used is the three-month money market interest rate
published in the Monthly Bulletin of the European Central Bank which is available on the EC
Commission website: European Central Bank Website
The rate applied is that which was in force two months prior to the month in which the
customs debt was incurred.
Compensatory interest is not chargeable:
(i) on the release for free circulation of goods referred to in paragraphs 2.2, 2.5, 2.8(ii),
2.11, 2.12, 2.15 and 3;
(ii) in cases where a customs debt is incurred in respect of goods that have been placed
under the Temporary Importation Procedure with partial relief from import duties;
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(iii) in cases where security for the import charges has been provided by means of a cash
deposit; or
(iv) where compensatory interest, calculated in accordance with the above method, amounts
to €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 with
paragraph 1.19.2 or the destruction of such goods which occurs through natural deterioration
or unforeseen circumstances (see paragraph 1.19.5) is regarded as authorised destruction and
liability for import charges under temporary importation arrangements is discharged
accordingly (see paragraph 1.13). However, where the goods concerned have been
temporarily imported on partial relief from customs duties under paragraph 4 the charges due
under 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 without
expense to the State, goods, which have been imported under temporary importation
arrangements, are to be made to the District where the goods are being held or used under the
arrangements. Applications should include particulars of the goods to be destroyed, the
reason for destruction and the proposed method of destruction. Each application should be
accompanied 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 the
application and should also establish whether the conditions of temporary importation in
relation to use of the goods, etc. have been complied with. The report should also indicate
whether the proposed method of destruction is considered effective.
Applications for destruction received by the local Revenue Official responsible for the area in
which the goods are being held or used under temporary importation arrangements are to be
investigated as indicated above prior to being forwarded with a report to the relevant
Assistant Principal.
Applications to destroy goods may be allowed by the Assistant Principal Officer where s/he
is satisfied as to the bona fides of the case.
Where a person who has applied for permission to destroy temporarily imported goods seeks
to carry out destruction before the application is granted, s/he may be allowed to do so only
on the understanding that such destruction is without prejudice to the decision of the
Assistant Principal Officer.
1.19.3 Action following destruction
Following destruction of temporarily imported goods under official supervision, the Revenue
Official 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 import
charges 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 post
SAD is to be issued to the person concerned with instructions to present a post entry
accordingly. The duplicate of the post SAD together with the holder's copy of the
authorisation and all other documents are to be filed locally.
Where all of the temporarily imported goods are destroyed the security held is to be adjusted
and 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 the
authorisation is to be returned to the applicant after the copy held by the office maintaining
the 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 final
discharge of the temporary importation arrangements in the absence of a written request from
the 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 the
relevant documents to the office where the record of security is maintained where the official
copy 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 temporarily
imported goods are to be assessed on the value and at the rate applicable to such products as
on 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 or
accident, 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 cases
treated as authorised destruction may, following investigation, be allowed by the
Region/LCD. Any cases of doubt or difficulty are to be referred to Customs Procedures
Branch, Nenagh, with a full report on the circumstances.
Where destruction is authorised the holder's copy and the official copy of the authorisation
are 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 temporarily
imported (e.g. to verify that goods are used for the purpose for which temporary importation
has been allowed - see paragraphs 1.7.3 and 1.8), the Revenue official at the point of
importation is to ensure that such control is exercised by the appropriate Region/LCD. The
record of temporary importations held in the office responsible for maintaining a record of
the security /financial transaction (see paragraph 1.11.5) is to be reviewed regularly to
identify transactions which have not been discharged within the period of temporary
importation allowed.
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Where evidence of discharge of temporary importation arrangements is not received at the
office responsible for maintaining a record of the security /financial transaction within a
reasonable time after the period of temporary importation allowed has expired the holder of
the authorisation is to be called on to state how and where the temporary importation
arrangements were discharged. In addition, s/he is to be advised that failure to respond will
result in the deposit being brought to account or, if a bond has been used, the guarantors
being called on to pay the amount due.
Applications to extend the period of temporary importation or to have entry for free
circulation authorised are to be dealt with on their merits in accordance with paragraph 1.9 or
1.17 as appropriate.
Where no security is held to cover the import charges involved and the response by the holder
of the authorisation is unsatisfactory the matter is to be referred to the appropriate local
Revenue Official for urgent inquiry. If following enquiries the matter cannot be satisfactorily
resolved a full report is to be forwarded to Customs Procedures Branch, Nenagh.
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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 importation
exemption from import charges is to be granted, for a maximum period of 24 months, in
respect of professional equipment consisting of articles and accessories of the kind listed in
Appendix C provided that the equipment is:
(i)
(ii)
owned by a person established outside the E.U.;
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 audiovisual
co-productions.
Spare parts not exceeding €6,500 in value, which are subsequently imported for the repair
and maintenance of professional equipment already temporarily imported also qualify for
exemption from import charges under the same conditions as the equipment itself.
Certain importations of professional equipment may be entered for temporary importation
under the simplified procedure mentioned in paragraph 1.11.7. A claim to exemption from
customs duties on Form C. & E. No. 1047 (Rev 1) is to be made under Article 569 of
Regulation (EEC) No. 993/2001 amending Commission Regulation (EEC) No.2454/93 in the
case 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 importation
arrangements with exemption from import charges may be granted for a maximum period of
24 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 the
arrangements.
In exceptional cases, the Assistant Principal at the office of importation may authorise these
arrangements for other events.
Where an ATA Carnet is not used, a claim to exemption from customs duties under Article
576 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 of
learning, art, craft, sport or scientific, technical, educational, cultural, trade union or
tourist activity, to promote religious knowledge or worship or to promote friendship
between peoples;
(iv) a meeting of representatives of international organisations or international groups of
organisations; 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 a
view to sale of the imported goods.
Where goods other than alcoholic beverages, tobacco products and fuels, which have been
granted 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 been
discharged in respect of such goods provided that the nature of the goods corresponds to the
nature of the event, the number of visitors and the extent of the exhibitor’s participation
therein.
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 down
in paragraph 2.3.2 are fulfilled, the benefit of temporary importation arrangements with
exemption from import duties is to be granted for a maximum period of 24 months in respect
of:
(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 such
material 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 research
or 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). An
illustrative list of other goods imported in connection with educational, scientific or cultural
activities 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 establishments
which are essentially non-profit making and exclusively used in teaching, vocational
training 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 importer’s declaration as to the purpose for which the goods are being imported is to
include 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 importation
arrangements with exemption from import charges is to be granted, for a maximum period of
24 months, in respect of medical, surgical and laboratory equipment intended for hospitals
and other medical institutions, provided that the equipment:
(i)
(ii)
has been dispatched on an occasional basis, on loan free of charge; and
is intended for diagnostic or therapeutic purposes.
For the purpose of fulfilling condition (i) equipment may be deemed to have been sent on an
occasional 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 to
make up for the inadequacy of its own facilities.
The importer's declaration as to the purpose for which the equipment is being temporarily
imported 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 the
urgent needs of the importing institution. A claim to exemption from customs duties under
Article 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 the
circumstances of the importation, the goods concerned may be admitted without security
provided the importer makes a written undertaking to lodge the appropriate security at the
earliest opportunity.
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2.5
DISASTER RELIEF MATERIALS
Subject to the instructions contained in Section I, the benefit of temporary importation
arrangements with exemption from import charges is to be granted, for a maximum period of
24 months, in respect of disaster relief material where it is used in connection with measures
taken to counter the effects of disasters affecting the E.U. and intended for State bodies or
other approved bodies.
The benefit of such temporary importation arrangements is normally to be granted only to
Government Agencies or to other bodies approved by Revenue. However, in cases of
emergency where the senior Revenue Official present is satisfied that approval would be
granted in the circumstances, the goods may be admitted without prior approval. In all such
cases a report is to be furnished as soon as possible through the normal channels to Customs
Procedures Branch, Nenagh.
The importer's declaration as to the purpose for which the goods are being temporarily
imported is to include a statement either on the import declaration or on a separate document
presented therewith that they are on loan and free of charge. A claim to exemption from
customs duties under Article 565 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).
Security is not required (see paragraph 1.4.2 (v)).
2.6
PACKINGS
Subject to the instructions contained in Section I the benefit of temporary importation
arrangements with exemption from import charges is to be granted, in respect of packings as
defined in paragraph 2.6.2 provided that the packings:
(i)
if imported filled, are intended for re-exportation empty or filled; and
(ii)
if imported empty, are intended for re-exportation filled.
Packings are not to be used in internal traffic, except with a view to the export of goods. In
the case of packings imported filled, this shall apply only from the time that they are emptied
of their contents.
A claim to exemption from customs duties under Article 571 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).
2.6.1
Definition of packings
For temporary importation purposes "packings" means:
(i)
(ii)
containers used, or to be used, in the state in which they are imported, for external or
internal packing of goods; and
supports on which goods are, or are to be, rolled, wound or attached.
Packing materials such as straw, paper, glass wool and shavings are excluded when imported
in bulk.
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2.6.2
Packings imported empty
Security is not to be required where such packings carry indelible, non-removable markings
and 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 for
temporary importation on Form C. & E. No. 1047 (Rev 1) in duplicate.
However, where such packings bear indelible, non-removable markings of a person
established outside the E.U., they are to be admitted without security on the basis of an oral
declaration 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 importation
arrangements with exemption from import charges for a maximum period of 24 months, is to
be granted, in respect of:
(i) moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments
and other similar articles where they are:
(a)
(b)
(ii)
owned by a person established outside the E.U.; and
used in manufacturing by a person established in the E.U. and at least 75% of the
production resulting from their use is exported;
special tools and instruments where the goods are:
(a)
(b)
owned by a person established outside the E.U.; and
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 temporarily
imported 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 be
fulfilled. The importer must also undertake to submit to such surveillance and inspection
measures, as Revenue may consider necessary. A claim to exemption from customs duties
under 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 in
accordance 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 importation
arrangements with exemption from import charges is to be granted, for a maximum period of
24 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 sales
contract containing the provisions of the satisfactory acceptance tests and subjected to
these 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.
The importer's declaration as to the purpose for which the goods are being temporarily
imported is to include a statement either on the import declaration or on a separate document
presented therewith that the tests; experiments or demonstrations are not being conducted for
profit. This does not exclude tests, experiments or demonstrations for which a charge is to be
made by the person on whose behalf they are carried out. A claim to exemption from
customs duties under Article 573 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).
2.9
COMMERCIAL SAMPLES
Subject to the instructions contained in Section I, the benefit of temporary importation
arrangements with exemption from import charges is to be granted, for a maximum period of
24 months, in respect of reasonable quantities of commercial samples. The samples must be
temporarily imported solely for demonstration purposes with a view to obtaining orders for
similar 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 Article
574 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 importation
arrangements with exemption from import charges is to be granted, for a maximum period of
6 months, in respect of replacement means of production i.e. instruments, apparatus and
machines made temporarily available to a customer free of charge by a supplier or repairer,
pending the delivery or repair of similar goods.
The importer's declaration as to the purpose for which the goods are being temporarily
imported is to include a statement either on the import declaration or on a separate document
presented therewith that they are being supplied free of charge. The importer must also
undertake to submit to such surveillance and inspection measures, as Revenue may consider
necessary. 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 on
Form 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 importation
arrangements with exemption from import charges is to be granted, for a maximum period of
24 months, in respect of:
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(i)
positive cinematograph films, printed and developed and other recorded image bearing
media intended for viewing prior to commercial use;
(ii)
films, magnetic tapes and wires and other sound or image bearing media which are
intended 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 importation
arrangements with exemption from import charges is to be granted for a maximum period of
24 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 require
for 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 by
travellers 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 and
the goods imported for sports purposes are to be admitted without formality (see paragraph
1.11.7).
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 an
associated 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 declaration
supported 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 be
granted, for a maximum period of 24 months, in respect of goods carrying sound, image or
data processing information for the purpose of presentation prior to commercialisation, or
free of charge, or for provision with a sound track, dubbing or copying; or exclusively used
for 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 importation
arrangements with exemption from import charges is to be granted, for a maximum period of
24 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 relief
under paragraph 2.2. Animals temporarily imported for grazing purposes may be admitted
without security on the basis of an oral declaration supported by an inventory in duplicate in
accordance 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 of
animals subject to import prohibition or restriction and if there is reason to suspect that
animals are being temporarily imported with a view to procuring some monetary advantage
under the C.A.P., the matter is to be reported to Customs Procedures Branch, Nenagh through
the normal channels.
No T5 or equivalent document is to be certified in respect of animals temporarily imported
either 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 importation
arrangements with exemption from import charges is to be granted for a maximum period of
24 months in respect of materials intended for seafarers, in so far as such materials consist of
goods 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-profitmaking organisations or in places of worship where services for sea-farers are regularly
held.
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(iv) Except in cases where a high amount of import charges is involved, the temporary
importation 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 on
a 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 to
satisfy themselves as far as possible that the establishments at which the goods are to be used
are 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 tasks
relating 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 or
other non-profit making organisations and also places of worship where services are held
regularly 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 importation
arrangements with exemption from import charges is to be granted for goods imported:
(i)
(ii)
occasionally and for a period not exceeding three months; or
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 importation
arrangements with exemption from import charges is to be granted in respect of certain goods
imported with a view to possible sale.
The goods concerned are:
(i)
goods, other than newly manufactured ones, which are imported with a view to their
sale 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 consignor
for his part, wishes to sell the goods and the consignee may decide to purchase them
after inspection. In this regard consignments on approval means consignments of
goods, 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 to
free circulation or exportation, as the case may be, is as outlined in paragraphs 1.14, 1.17 and
1.18.
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 name
of the prospective customer, etc) being clearly stated either on the Form or on a separate
document presented therewith.
An ATA Carnet may also be used for works of art, collectors’ items and antiques mentioned
at (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 for
architectural, engineering, industrial, commercial, topographical or similar
purposes, hand decorated manufactured articles, theatrical scenery, studio back
cloths or the like of painted canvas (CN code 9701 10 00);
(b)
original engravings, prints and lithographs, being impressions produced in limited
numbers 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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material employed by him/her, but not including any mechanical or
photomechanical process (CN code 9702 00 00);
(ii)
(c)
original sculptures and statuary, in any material, provided that they are executed
entirely by the artist; sculpture casts the production of which is limited to eight
copies and supervised by the artist or his/her successors in title (CN code 9703 00
00); on an exceptional basis, the limit of eight copies may be exceeded for
statuary casts produced before 1 January, 1989;
(d)
tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by
hand from original designs provided by artists, provided that there are not more
than eight copies of each;
(e)
individual pieces of ceramics executed entirely by the artist and signed by
him/her;
(f)
enamels on copper, executed entirely by hand, limited to eight numbered copies
bearing the signature of the artist or the studio, excluding articles of jewellery and
goldsmiths' and silversmiths' wares; and
(g)
photographs taken by the artist, printed by him/her or under his/her supervision,
signed and numbered and limited to 30 copies, all sizes and mounts included.
"collectors’ items" means:
(a)
postage or revenue stamps, postmarks, first day covers, prestamped stationery and
the like, franked or, if unfranked, not being of legal tender and not being intended
for use as legal tender (CN code 9704 00 00); and
(b)
collections and collectors' pieces of zoological, botanical, mineralogical,
anatomical, historical, archaeological, palaetological, ethnographic or numismatic
interest (CN code 9705 00 00).
(iii) "antiques" means objects other than works of art or collectors' items, which are more
than 100 years old (CN code 9706 00 00).
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SECTION 4 - PARTIAL RELIEF FROM CUSTOMS DUTIES FOR
CERTAIN GOODS TEMPORARILY IMPORTED
4.1
GENERAL PROVISIONS
Goods (other than goods mentioned in paragraph 4.3) which, while remaining the property of
a person established outside the E.U., do not qualify for temporary importation under Section
II or do not fulfil the conditions necessary to do so, may be temporarily imported on partial
relief from customs duties subject to the general conditions mentioned in Section I (including
the provision of full security for such duties) and subject also to the special conditions
mentioned in paragraphs 4.2 to 4.5).
Goods temporarily imported on partial relief from customs duties do not qualify for
exemption 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 be
collected at the time when the customs duties chargeable under the partial relief arrangements
are being paid (see paragraph 4.2). The amount of the additional VAT payable will be based
on the amount by which the value of the goods for VAT purposes is increased by the customs
duties chargeable under the partial relief arrangements. No VAT adjustment by customs is
necessary 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 with
paragraph 1.18.2. Where destruction of such goods is authorised under paragraph 1.19 the
charges 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 when
such arrangements are being discharged (see paragraph 1.13). The amount due will depend
on the length of time the goods have remained under the arrangements. Three per cent of the
amount 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 the
arrangements. For the purpose of this paragraph a month is to be taken as a period not
exceeding 31 days.
However, the total amount of customs duties charged under partial relief arrangements must
not exceed that which would have been charged if the goods had been placed in free
circulation at the time when they were placed under the arrangements, leaving out of account
any interest which may be applicable. Where the goods temporarily imported on a partial
relief basis are allowed to be placed in free circulation, duty is to be charged in accordance
with paragraph 1.18.2, credit being allowed for amounts paid under the partial relief
arrangements.
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4.3
GOODS EXCLUDED FROM PARTIAL RELIEF
Temporary importation with partial relief from import duties shall not be granted in respect of
consumable goods.
4.4
TRANSFER OF THE BENEFIT OF ARRANGEMENTS FOR TEMPORARY
IMPORTATION ON A PARTIAL RELIEF BASIS
The transfer to another person of the benefit of the arrangements is subject generally to the
provisions of paragraph 1.10 and in particular, the last sentence of paragraph 1.10.2.
4.5
TEMPORARY IMPORTATION FOR A LIMITED PERIOD, ON TOTAL
EXEMPTION FROM CUSTOMS DUTIES, OF GOODS OTHERWISE ELIGIBLE
ONLY FOR TEMPORARY IMPORTATION ON A PARTIAL RELIEF BASIS
In certain cases, where it is considered desirable to do so, Revenue may grant total instead of
partial relief from customs duties on goods otherwise ineligible for total relief, which are
imported on an occasional basis for a period not exceeding 3 months. On expiry of the period
for which total relief has been granted the arrangements must be discharged in accordance
with paragraph 1.13.1 or the goods concerned must be placed under temporary importation
arrangements on a partial relief basis.
If it becomes necessary to determine the duties to be levied under the partial relief procedure,
the date to be taken into consideration shall be that on which the goods were first entered for
temporary importation with total relief from customs duties.
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SECTION 5 - MEANS OF AIR, SEA AND INLAND WATERWAY
TRANSPORT
5.1
GENERAL PROVISIONS
Subject to the instructions contained in this section, the benefit of temporary importation
arrangements is to be granted (without formality) in respect of means of air, sea and inland
waterway transport. Such transport may remain in the EU during the time required for
carrying 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 and
maintenance. However, in the case of temporary importation for commercial use the
maximum period allowed is 24 months while in the case of private use, the maximum period
is 6 months for means of air transport and 18 months for means of sea and inland waterway
transport.
“Commercial use” means the use of means of transport for the transport of persons or of
goods 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. for
setting 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 intended
are also to be granted temporary importation facilities. The spare parts must be used solely to
carry 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 in
the 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 a
person 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 EU
temporarily 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 and
provided for in the contract of employment.
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5.3
IMPORTED FOR PRIVATE USE
Means of transport, for private use, may only be temporarily imported by a person established
outside the EU. It must be registered in the name of a person established outside the EU or if
not so registered it must belong to a person established outside the EU.
The spouse and relatives in the direct ascending and descending lines of a person established
outside the EU and who are themselves established outside the EU may use a means of
transport already temporarily admitted for private use.
Means of transport temporarily imported for private use may be used occasionally by a
person established in the EU where such person is acting on behalf of and on the instructions
of the person who temporarily imported the means of transport while the latter is
himself/herself in the EU.
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SECTION 6 - PALLETS AND CONTAINERS
6.1
(i)
DEFINITIONS
“container” means an article of transport equipment (lift-van, movable tank,
demountable body or other similar structure):
(a)
(b)
(c)
(d)
(e)
fully or partially enclosed to constitute a compartment intended for containing
goods;
of a permanent character and accordingly strong enough to be suitable for
repeated use;
specially designed to facilitate the carriage of goods, by one or more modes of
transport, without intermediate reloading;
designed for ready handling, particularly when being transferred from one mode
of transport to another; and
designed to be easy to fill and to empty, and having an internal volume of one
cubic metre or more.
The term “container” includes the accessories and equipment of the container,
appropriate for the type concerned, provided that such accessories and equipment are
carried with the container. The term “container” does not include vehicles, accessories
or spare parts of vehicles, packaging or pallets.
The term “container” also applies to containers used in air transport having an internal
volume of less than one cubic metre;
(ii)
“transport under customs seal” means the use of a container to transport goods which
are identified by the sealing of the container;
(iii) “demountable body” means a loading compartment which has no independent means of
movement and is specifically designed to be transported on a road vehicle, the chassis
of such vehicle and the lower bodywork frame being specially designed for that
purpose. This definition also covers movable cases which form loading compartments
specifically designed for combined transport;
(iv) “partially enclosed containers” means equipment generally consisting of a floor and a
superstructure marking off a loading space equivalent to that of a closed container; the
superstructure is generally made up of metal members forming the frame of a container;
containers of this type may also comprise of one or more lateral or frontal walls; in
some cases there is only a roof attached to the floor by uprights; this type of container is
used in particular for the carriage of bulky goods (motor cars, for example);
(v)
“platform flats” which are to be treated as “containers”, means loading platforms
without a superstructure, or with partial superstructure only, of the same length and
width as containers and possessing top and bottom corner fittings located on the side of
the platform to enable the same anchoring and lifting devices to be used as for
containers;
(vi) “accessories and equipment of the container” means in particular, the following
devices, even if they are removable:
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(a)
(b)
(c)
(d)
(e)
6.2
equipment for controlling, modifying or maintaining the temperature inside the
container;
small appliances, such as temperature or impact recorders, designed to indicate or
record variations in environmental conditions and impact;
internal partitions, pallets, shelves, supports, hooks and similar devices used for
stowing goods;
“pallet” means a device on the deck of which a quantity of goods can be
assembled to form a unit load for the purpose of transporting it, or of handling or
stacking it with the assistance of mechanical appliances. This device is made up
of two decks separated by bearers, or of a single deck supported by feet, or of a
special deck designed for air transport; its overall height is reduced to the
minimum compatible with handling by means of fork lift trucks or pallet trucks; it
may or may not have a superstructure; and
“operator of a container or pallet” means the person who, whether or not its
owner, has effective control of its movements.
GENERAL PROVISIONS
Subject to the instructions contained in this section, the benefit of temporary importation
arrangements with exemption from import charges is to be granted, for a maximum period of
24 months.
The arrangements may be discharged by the export or re-export of pallets of the same type
and substantially the same value.
It should also be noted that during their stay, containers placed under temporary importation
arrangements may be used only once in internal traffic in each Member State before being reexported from the State (i.e. containers may transport goods which are loaded in the State for
delivery within the State, where the containers would otherwise have to make a journey
unladen within the State - see Appendix M for further details).
Normal spare parts, accessories and equipment, including the gear used to stow, secure or
protect goods, may also be temporarily imported regardless of whether they are imported
with or separately from the pallets/containers for which they are intended. If normal spare
parts, accessories and equipment are imported separately from the pallets/containers for
which they are intended a declaration on the SAD must be produced at the time of entry of
the goods for the procedure.
Container accessories and normal container equipment may be imported either with a
container for subsequent re-export separately or with another container, or separately for
subsequent re-export with a container.
Spare parts imported together with or separately from the pallets/containers for which they
are intended must be used solely to carry out minor repairs to, and routine maintenance of,
those pallets/containers.
Routine maintenance operations and repairs to pallets/containers, which have become
necessary during the journey to or within the EU may be carried out during the period of
temporary importation.
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Parts replaced following repairs or maintenance and new spare parts, which are damaged or
defective, are to be assigned to a customs-approved treatment or use.
Containers approved for transport under customs seal (see paragraph 6.3) or bearing
appropriate markings (see paragraph 6.5) may be temporarily imported without customs
formalities (but see paragraphs 6.9 and 6.11).
6.3
CONTAINERS APPROVED FOR TRANSPORT UNDER CUSTOMS SEAL
Containers which:
(i)
in addition to the markings referred to paragraph 6.5, also bear an approval plate, of the
type shown in Appendix M, with the following details thereon:
(a)
(b)
the manufacturer’s serial number (manufacturer’s number);
the identification numbers or letters of the approval (if they are covered by a
certificate of approval); and
(i) have been approved by a Member State or by one of the countries listed in Appendix N
as suitable for sealing
are to be regarded as approved for transport under customs seal.
Where it is found that an approved container no longer meets the terms of approval or that it
has a major defect Revenue Officials should act in accordance with the provisions of
paragraph 6.4.
6.4
PROCEDURE WHEN APPROVED CONTAINERS NO LONGER MEET THE
TERMS OF APPROVAL
Where a container has a major defect and so no longer complies with the standards under
which it was approved for transport under customs seal, the Revenue Official should inform
the person responsible for the container so that s/he may restore the container to the condition
it was in when approved, provided the repairs can be carried out rapidly.
A container is considered to have a major defect if:
(i)
goods can be removed from, or introduced into, the sealed part of the container without
leaving visible traces of tampering or without breaking the custom seal;
(ii) customs seals cannot be simply and effectively affixed to it;
(iii) it contains concealed spaces where goods may be hidden; and
(iv) all spaces capable of holding goods are not readily accessible for customs inspection.
To ensure that the container is appropriately repaired the Revenue Official, should, if s/he
considers it necessary, have the approval plate removed.
Where a Revenue Official has the approval plate removed or where a major defect is
discovered in a group of containers so that they no longer comply with the standards under
which they were approved for transport under customs seal, the facts are to be reported to
Customs Procedures Branch, Nenagh.
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When the container has been appropriately repaired it may be allowed to proceed to its
destination under customs seal. If the container is not appropriately repaired or if the person
responsible for it prefers to have it repaired in the country in which it was approved, the
Revenue Official should either:
(i)
refuse to seal the container and refuse authorisation for its use in transport in cases
where sealing is considered necessary; or
(ii) ensure that the container is removed from use while the contents are transferred to
another means of approved transport; or
(iii) allow it to continue its journey in accordance with the appropriate procedures where
there is no danger of smuggling, loss or damage to the goods transported in the
container, the defect in question being indicated on the transit documents.
6.5
CONTAINER MARKINGS
Markings, which should be durable and shown in an appropriate and clearly visible place,
should contain the following information:
(i)
(ii)
(iii)
(iv)
the identification of the owner or operator;
the identification marks and numbers given to the container by the owner or operator;
the tare weight of the container, including all its permanently fixed equipment; and
the country to which the container belongs.
However, the marking referred to at (iii) is not required in the case of swap bodies used in
combined road-rail transport and the marking referred to at (iv) is not required in the case of
containers used in air transport.
The country to which the container belongs may be shown either in full or by means of the
ISO alpha-2 country code provided for in International Standard ISO 3166 or by the
distinguishing initials used to indicate the country of registration of motor vehicles in
international road traffic or, in the case of swap bodies used in combined road-rail transport,
by a number. The identity of the owner or operator may be shown by either his/her name or
an established number or form of indication, symbols such as emblems or flags being
excluded.
Where a container marked in accordance with the above subparagraphs is shown to belong to
a Member State it is deemed to be in free circulation.
On request, users of the procedure must provide details of the customs status of the
containers.
6.6
ARRANGEMENTS FOR APPROVED CONTAINERS AND PALLETS
WHICH CAN BE IDENTIFIED
The user of the procedure must:
(i)
(ii)
be represented in the EU and supply such information as may be necessary to identify
the representative and the extent of his/her representative functions; and
supply details, on request, of where and when the pallets/containers entered or left the
EU and of the movements of the pallets/containers within the EU.
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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-approved
containers 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 at
importation. The application, which may cover more than one temporary importation
operation, 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 is
only 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 Revenue
Official, is to be issued as an authorisation. The copy is to be forwarded to the Central
Transit Office.
The authorisation should indicate, in particular, the means by which the operator is to
supply the details referred to in paragraph 6.6(ii) above. The authorisation may cover
more than one temporary importation operation.
In the case of a single temporary importation operation, the Revenue Official’s
acceptance 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 authorisation
is surrendered on final re-exportation of the pallets/containers, should forward the
authorisation to the Central Transit Office.
(iv) Action in the Central Transit Office. On receipt of the copy authorisation the
particulars are to be registered and the copy filed. On subsequent receipt of the
authorisation from the Export Station it is to be associated with the copy and, in the
absence 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 months
of the expiry of the maximum period of temporary importation allowed, an enquiry by
reference to the Import Station should be initiated.
(v)
Authorisation issued in Other Member States. Pallets/containers may be temporarily
imported into the State on production of an authorisation issued by another Member
State or where the Revenue Official is otherwise satisfied that authorisation has been
given 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, an
infringement 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 be
complied with, whether at the time of entry to the procedure or when carrying out controls, an
oral 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 for
pallets/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 be
guaranteed, 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 upon
discharge of Inward Processing (IP) arrangements in the State should be treated in the same
way as pallets/containers ordinarily imported into the State.
The pallets/containers referred to in the above sub-paragraph should be placed under
temporary importation arrangements on the date on which they are first used under these
arrangements.
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 authorisation
either:
(i)
a written statement to the effect that the pallets/containers are being placed under the
temporary importation procedure in the case of approved containers and pallets which
can be identified; or
(ii)
in the case of non-approved containers or pallets which cannot be identified, a copy of
the 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 the
manner specified for declarations for the treatment or use in question.
(iii) However, in cases where the provisions of paragraph 6.9 have been applied, the
temporary importation procedure will be discharged by presenting the pallets/containers
for a customs-approved treatment or use together with an oral declaration and the list
referred to in paragraph 6.9 by the time limit laid down by the customs office where the
said 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 accordance
with the provisions contained in Section II, may be accepted as qualifying for relief from
excise duty.
Applications to discharge liability for excise duty otherwise than by direct re-exportation of
the goods from the State or entry for free circulation, the matter is to be referred to Customs
Procedures 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 maximum
period of temporary importation allowed for goods subject to excise duty is 24 months.
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SECTION 8 - ATA CARNETS
8.1
GENERAL
The ATA Carnet is an approved international document (incorporating an internationally
valid guarantee), which can be used in lieu of national documents and as security during the
period of temporary importation of the goods listed at Appendix J.
ATA Carnets may be issued in the EU and in the countries listed in Appendix K, by
associations approved for that purpose by the customs authorities of the territory concerned,
to persons who wish to export goods temporarily from that territory. In Ireland, the Dublin
and Cork Chambers of Commerce are approved as issuing associations with the former also
being approved as the guaranteeing association.
8.2
PROCEDURE AT IMPORTATION
On presentation of an ATA Carnet the Revenue Official should verify that:
(i)
(ii)
the cover sheet (green) has been completed satisfactorily and, in particular:
-
that the issuing Chamber of Commerce and the customs authorities shown
thereon are established in one of the countries listed in Appendix K; and
-
that the cover sheet (green) has been signed by both customs and the holder of the
Carnet.
the information given in boxes A to G of the importation voucher;
(iii) the particulars of the imported goods, as itemised on the reverse of the importation
voucher or on any continuation sheets, correspond with the particulars of those goods
detailed on the reverse of the front cover of the Carnet and with the goods, and all
identifying marks mentioned agree with those on the goods;
(iv) the values declared for the goods are satisfactory; and
(v)
the goods are capable of being identified at time of re-exportation and, if not, should
apply any marks or seals deemed appropriate.
If satisfied, the Revenue Official is to:
(i)
complete and stamp the counterfoil and box H of the importation voucher: the final date
for re-exportation of the goods, to be entered in box 2 of the counterfoil and in box H
(b) of the voucher, should not be later than
(a)
(b)
(ii)
the date on which the Carnet expires; or
the date of expiry of the maximum period of temporary importation outlined for
particular types of goods, whichever is the earlier;
insert “Central Transit Office” in box H (e) of the re-exportation voucher;
(iii) if the Revenue Official has added any identifying marks or seals to the goods, note
particulars of the marks and seals in Column 7 on the inside front cover of the Carnet
and also on the reverse of the importation voucher; and
(iv) detach the importation voucher.
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The Carnet may then be returned to the importer and the goods released. A suitable record is
to be retained at the office and the importation voucher sent with an advice to Central Transit
Office.
Where goods covered by an ATA Carnet are imported in more than one consignment, care is
to be taken to ensure that the requirements outlined above have been complied with. A
separate importation voucher must be produced for each consignment imported. The item
numbers of the goods imported on each separate importation voucher are to be noted at
Section 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 should
verify:
(i)
by reference to the importation counterfoil and General List (plus any accompanying
continuation sheets) at the reverse of the Carnet’s Cover sheet and examination of the
goods 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 the
same identification number as the counterfoil of the importation voucher on which the
goods 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. A
suitable record is to be retained at the office and the re-exportation voucher sent with an
advice to the Central Transit Office.
Each time all or part of an import consignment is re-exported, the re-exportation voucher
with 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 be
made 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 voucher
filed. On subsequent receipt of the re-exportation voucher it is to be associated with the
importation voucher and, in the absence of irregularity, the transaction is to be closed in the
records.
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Where an irregularity is disclosed or if the re-exportation voucher is not returned within three
months of the final date for re-exportation as shown on the importation voucher, an enquiry
should be initiated by reference to the Import Station.
8.5
TEMPORARY EXPORTATION AND RE-IMPORTATION
Although the ATA Carnet is intended primarily to facilitate temporary importation it can also
be used for temporary exportation from the State (to a place outside the EU) when the
following conditions are fulfilled:
(i)
the ATA Carnet is being issued by the Dublin Chamber of Commerce;
(ii)
the ATA Carnet is applicable only to Community goods:
(a)
which have not been subject on export from the EU to customs export formalities
with a view to the payment of refunds or other export amounts under the common
agricultural policy; or
(b)
in respect of which no other financial benefit has been granted under the common
agricultural policy, coupled with an obligation to export the said goods;
(iii) in respect of which no request for repayment has been submitted;
(iv) the documents necessary for the correct application of the provisions governing the
export of the goods in question are presented with the Carnet; and
(v)
8.6
the goods are intended to be re-imported into the EU.
TEMPORARY EXPORTATION
Where goods covered by an ATA Carnet are entered for the purposes of temporary
exportation, the Revenue Official should:
(i)
ensure that the cover sheet (green) has been signed by both customs and the holder of
the Carnet;
(ii)
verify the information given in boxes A to G of the exportation voucher against the
goods under cover of the Carnet;
(iii) complete, where appropriate, the box on the cover page of the carnet headed
“Certificate by customs authorities”;
(iv) complete the counterfoil and box H of the exportation voucher (the time limit for reimportation to be inserted in box H (b) must not exceed the validity of the Carnet);
(v)
insert “Central Transit Office” in box H (b) of the re-importation voucher;
(vi) detach the exportation voucher and forward it to the Central Transit Office;
(vii) return the remainder of the Carnet to the exporter.
If the Revenue Official has added any identifying marks or seals to the goods s/he should
note particulars of such marks or seals in Column 7 on the inside front cover of the Carnet
and also on the reverse of the exportation voucher.
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8.7
RE-IMPORTATION
Where goods temporarily exported under cover of an ATA Carnet are being re-imported they
may be released for free circulation on the basis of the Carnet. In this case the Examining
Revenue Official should:
(i)
verify the information given in boxes A to G of the re-importation voucher;
(ii)
complete the counterfoil and box H of the re-importation sheet;
(iii) remove any official seals which were attached to the goods;
(iv) detach the re-importation voucher and forward it to the Central Transit office; and
(v)
return the remainder of the Carnet to the importer.
Goods may be released for free circulation even if the period of validity of the Carnet has
expired provided that they are being re-imported within a period of three years from the date
of temporary exportation.
8.8
ACTION BY THE CENTRAL TRANSIT OFFICE
The provisions of paragraph 8.4 apply, to exportation and re-importation vouchers.
8.9
DESTRUCTION LOSS OR THEFT OF A CARNET
In the case of destruction, loss or theft of a Carnet, customs should accept a replacement
document if requested to do so by the issuing association. The replacement document should
expire on the same date as the original.
TEMPORARY IMPORTATION MANUAL
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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 weeks
of 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: ___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
TEMPORARY IMPORTATION MANUAL
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APPENDIX B
(See paragraph 1.16)
European Community
1. Holder of temporary importation authorisation
INF6
ORIGINAL
INFORMATION SHEET
No. A / 0 0 0 0 0 0
TEMPORARY
IMPORTATION
2. Customs authority to which application is made
3. APPLICATION (1)
The undersigned,
holder of the Temporary Importation
authorisation
4. Customs authority to which information is
addressed
representative of the holder of the Temporary
Importation Authorisation
request the issue of this information sheet
Transit
Transfer
5. Date on which goods were entered for the
procedure
|__ __|__ __|__ __|
Day Month Year
6. Latest date for re-exportation
Place:
Date |__ __|__ __|__ __|
Day Month Year
Signature:
7. Under Article ……… of Regulation:
|__ __|__ __|__ __|
Day Month Year
8. Marks and numbers – Number and kind of
packages – Description of goods
A
9. CN code
10. Net quantity
11. Customs value
8. Marks and numbers – Number and kind of
packages – Description of goods
B
9. CN code
10. Net quantity
11. Customs value
INFORMATION SUPPLIED BY THE CUSTOMS AUTHORITY
12. Identification measures taken
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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
Office of discharge
month(s)
Place:
15. Remarks
Date: |__ __|__ __|__ __|
Day Month Year
Authentification office:
Place:
Date: |__ __|__ __|__ __|
Day Month Year
Signature:
Re-exportation
Release for free circulation
Other customs arrangements allowed
Signature:
Stamp
1
( ) Place a cross “x” in the appropriate box
Back of original
16. REQUEST FOR POST-CLEARANCE VERIFICATION
Stamp
The customs authority shown below requests that the authenticity of this information sheet
and the accuracy of the information it contains be verified
Place:
Date: |__ __|__ __|__ __| Official stamp:
Day Month Year
Customs authority
Signature:
17. RESULT OF VERIFICATION
The verification carried out by the customs authority shown below confirms that this
information sheet (1)
was stamped by the customs authorities indicated and the information it contains is
accurate;
gives rise to the remarks annexed hereto
Place:
Date: |__ __|__ __|__ __|
Day Month Year
Official stamp:
Signature:
(1) Place a cross “x” in the appropriate box
TEMPORARY IMPORTATION MANUAL
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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 not
contain any erasures or overwritten words. Corrections should be made by crossing
out the wrong words and adding any necessary particulars. Corrections must be
endorsed by the person filling in the sheet and by the customs authority, which issued
it.
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 State
of the customs authority to which the application is sent.
4. Give the name and full address, including postal code, if any, and the Member State
of 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 of
unpackaged goods, give the number of objects or enter the words “in bulk”, as
appropriate.
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, square
metres, etc. The unit value for each item should be indicated.
13. Enter the amounts in national currency, one figure per subdivision or box, the last
two subdivisions being reserved for fractions of a unit, if any. National currencies
are to be indicated as follow:
(1)
16. and 17. To be filled in as necessary.
Place a cross “x” in the appropriate box
TEMPORARY IMPORTATION MANUAL
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APPENDIX C
PROFESSIONAL EQUIPMENT (see paragraph 2.1)
ILLUSTRATIVE LIST
A.
Equipment for the press or for sound or television broadcasting
(a) Equipment for the press, such as:
(b)
(c)
o
personal computers,
o
telefax equipment,
o
typewriters,
o
cameras of all kinds (film and electronic cameras),
o
sound or image transmitting, recording or reproducing apparatus (tape and
video recorders and video reproducers, microphones, mixing consoles,
loudspeakers),
o
sound or image recording media, blank or recorded,
o
testing and measuring instruments and apparatus (oscillographs, tape and
video recorder test systems, multimeters, tool boxes and bags, vectorscopes,
video generators, etc.),
o
lighting equipment (spotlights, converters, tripods),
o
operational accessories (cassettes, exposure meters, lenses, tripods,
accumulators, battery belts, battery chargers, monitors).
Sound broadcasting equipment, such as:
o
telecommunication equipment such as broadcast transmitter receivers or
transmitters; terminals connectable to network or cable; satellite links,
o
audio frequency production equipment (sound pick up, recording or
reproducing apparatus),
o
testing and measuring instruments and apparatus (oscillographs, tape and
video recorder test systems, multimeters, tool boxes and bags, vectorscopes,
video generators, etc.),
o
operational accessories (clocks, stop watches, compasses, microphones,
mixing consoles, sound tape, generating sets, transformers, batteries and
accumulators, battery chargers, heating, air conditioning and ventilating
apparatus, etc.),
o
sound recording media, blank or recorded.
Television broadcasting equipment, such as:
o
television cameras,
o
telecinema,
TEMPORARY IMPORTATION MANUAL
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(d)
B.
o
testing and measuring instruments and apparatus,
o
transmission and retransmission apparatus,
o
communication apparatus,
o
sound or image recording or reproducing apparatus (tape and video
recorders and video reproducers, microphones, mixing consoles,
loudspeakers),
o
lighting equipment (spotlights, converters, tripods),
o
editing equipment,
o
operational accessories (clocks, stop watches, compasses, lenses, exposure
meters, tripods, battery chargers, cassettes, generating sets, transformers,
batteries and accumulators, heating, air conditioning and ventilating
apparatus, etc.),
o
sound or image recording media, blank or recorded (credit titles, station call
signs, music inserts, etc.),
o
film rushes,
o
musical instruments, costumes, scenery and other stage properties,
pedestals, make up material, hairdryers.
Vehicles designed or specially adapted for the purposes specified above, such as:
o
television transmitting vehicles,
o
vehicles for television accessories,
o
video tape recording vehicles,
o
sound recording and reproducing vehicles,
o
slow motion vehicles,
o
light vehicles.
Cinematographic equipment
(a) Equipment, such as:
o
cameras of all kinds (film and electronic cameras),
o
testing and measuring instruments and apparatus (oscillographs, tape and
video recorder test systems, multimeters, tool boxes and bags, vectorscopes,
video generators, etc.),
o
camera "dollies" and booms,
o
lighting equipment (spotlights, converters, tripods),
o
editing equipment,
o
sound or image recording or reproducing apparatus (tape and video
recorders and video reproducers, microphones, mixing consoles,
loudspeakers),
TEMPORARY IMPORTATION MANUAL
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o
sound or image recording media, blank or recorded (credit titles, station call
signs, music inserts, etc.),
o
film rushes,
o
operational accessories (clocks, stop watches, compasses, microphones,
mixing consoles, sound tapes, generating sets, transformers, batteries and
accumulators, battery chargers, heating, air conditioning and ventilating
apparatus, 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 or
repair 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 electrical
instruments (voltmeters, ammeters, measuring cables, comparators,
transformers, recording instruments, etc.) and jigs,
o
apparatus and equipment for taking photographs of machines and plant
during 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 or
geophysical 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, zoologists
and other scientists.
(f) Equipment necessary for entertainers, theatre companies and orchestras, including
all 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 as
mobile 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 natural
resources, for the construction, repair or maintenance of buildings or earth moving
and like projects.
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APPENDIX D (I)
TEACHING AIDS (see paragraph 2.3.1)
ILLUSTRATIVE LIST
A. Sound or image recorders or reproducers, such as:
o
slide and filmstrip projectors,
o
cinematographic projectors,
o
back projectors and episcopes,
o
magnetophones, magnetoscopes and video equipment,
o
closed circuit television equipment.
B.
Sound and image media, such as:
o
slides, filmstrips and microfilms,
o
cinematographic films,
o
sound recordings (magnetic tapes, discs),
o
videotapes.
C.
Specialised material, such as:
o
bibliographic equipment and audiovisual material for libraries,
o
mobile libraries,
o
language laboratories,
o
simultaneous interpretation equipment,
o
programmed teaching machines, mechanical or electronic,
o
material specially designed for the educational or vocational training of people
with disabilities.
D. Other material, such as:
o
wall charts, models, graphs, maps, plans, photographs and drawings,
o
instruments, apparatus and models designed for demonstrational purposes,
o
collections of items with visual or audio pedagogic information, prepared for the
teaching of a subject (study kits),
o
instruments, apparatus, tools and machine tools for learning a trade or craft,
o
equipment, including specially adapted or designed vehicles for use in relief
operations, which is imported for the training of persons involved in relief
operations.
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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, nonmotorised bicycles, canoes or kayaks less than 5.5 metres long, skis, tennis
rackets, surfboards, windsurfers, hang gliders and delta wings, golfing equipment.
o
Portable dialysis and similar medical apparatus, and the disposable items
imported 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,
TEMPORARY IMPORTATION MANUAL
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o
o
o
skates,
bobsleighs,
curling equipment.
D
Sports wear, shoes, gloves, headgear, etc. of any kind.
E.
Water sports equipment, such as:
o
canoes and kayaks,
o
sail and row boats, sails, oars and paddles,
o
surf boards and sails.
F.
Motor vehicles and craft, such as:
o
cars,
o
motor bicycles,
o
motor boats.
G.
Equipment for miscellaneous events, such as:
o
sports arms and ammunition,
o
non-motorised bicycles,
o
archers’ bows and arrows,
o
fencing equipment,
o
gymnastics equipment,
o
compasses,
o
wrestling mats and tatamis,
o
weight lifting equipment,
o
riding equipment, sulkies,
o
hang gliders, delta wings, windsurfers,
o
climbing equipment,
o
music cassettes to accompany the performance.
H.
Auxiliary equipment, such as:
o
measuring and score display equipment,
o
blood and urine test apparatus.
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APPENDIX F
PUBLICITY MATERIAL (see paragraph 2.13)
ILLUSTRATIVE LIST
A. Material intended for display in the offices of the accredited representatives or
correspondents appointed by the official national tourist agencies or in other places
approved by Revenue: pictures and drawings, framed photographs and photographic
enlargements, art books, paintings, engravings or lithographs, sculptures, tapestries and
other similar works of art.
B. Display material (show cases, stand and similar articles), including electrical and
mechanical equipment required for operating such display.
C. Documentary films, records, tape recordings and other sound recordings intended for use
in performances at which no charge is made, but excluding those whose subjects lend
themselves to commercial advertising and those which are on general sale in the State.
D. A reasonable number of flags.
E. Dioramas, scale models, lanternslides, printing blocks and photographic negatives.
F. Specimens, in reasonable numbers, of articles of national handicrafts, local costumes and
similar articles of folklore.
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APPENDIX G
(See paragraph 2.14)
PURPOSES FOR WHICH ANIMALS MAY BE IMPORTED
ILLUSTRATIVE LIST
o
Dressage.
o
Training.
o
Breeding.
o
Shoeing or weighing.
o
Veterinary treatment.
o
Testing (for example, with a view to purchase).
o
Participation in shows, exhibitions, contests, competitions or demonstrations (see note
below).
o
Entertainment (circus animals, etc.).
o
Touring (including pet animals of travellers).
o
Exercise of function (police dogs or horses; detector dogs, dogs for the blind, etc.).
o
Rescue operations.
o
Transhumance or grazing.
o
Performance of work or transport.
o
Medical purposes (delivery of snake poison, etc.).
Note: Live animals intended for exhibition at, or participation in, an event are dealt with in
paragraph 2.2.
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APPENDIX H
WELFARE MATERIAL FOR SEAFARERS
(See paragraph 2.15)
ILLUSTRATIVE LIST
A. Reading material, such as:
o
books of any kind,
o
correspondence courses,
o
newspapers, journals and periodicals,
o
pamphlets on welfare facilities in ports.
B. Audio visual material, such as:
o
sound and image reproducing instruments,
o
tape recorders,
o
radio sets, television sets, cinematographic and other projectors,
o
recordings on tapes or discs (language courses, radio programmes, greetings,
music and entertainment),
o
films, exposed and developed,
o
film slides,
o
videotapes.
C. Sports gear, such as:
o
sports wear,
o
balls,
o
rackets and nets,
o
deck games,
o
athletic equipment,
o
gymnastic equipment.
D. Hobby material, such as:
o
indoor games,
o
musical instruments,
o
material for amateur dramatics,
o
materials for painting, sculpture, woodwork and metalwork, carpet making, etc.
E. Equipment for religious activities.
F.
Parts and accessories for welfare material.
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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 goods
must be given for every type of goods concerned. See notes concerning the
Application.
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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7.
Suggested method of identification: ………………..…………………….…….…….
………………………………………………………………………………………..…
8.
Suggested Customs offices:
(a)
Supervising customs office: .……………….………………………………….....
(b)
Customs office of entry for the procedure: ………………………………...…….
(c)
Customs office of discharge: ….…………...…………….………...…………......
9.
Form of security: …..…………………..………………………………………………
10.
Application for exemption from *value-added tax/*excise duty under Temporary
Importation provisions, is also being made.
I, ………………………………………….. (Block Capitals) the applicant, do hereby
declare that the particulars at Parts I and II herein are correct to the best of my
knowledge and belief.
Date: ………………………………… Signature: ………………………....………....
*Delete if not appropriate
Notes concerning the Application
1.
Name or business name and address: where the application is submitted on the
applicant’s headed notepaper, section 1(a) need not be completed provided the
information is shown on the letterhead. Section 1(b) is to be filled in where the
applicant is not the user. Section 1(c) is to be filled in when the granting of the
temporary importation procedure is subject to the condition that the goods belong to a
legal or natural person established outside the European Union.
2.
Goods to be used:
(a)
Trade and/or technical description: the description should be sufficiently clear and
detailed to enable a decision to be taken on the application;
(b) Classification in the combined nomenclature: for indicative purposes only. Only
the four-digit code need be given, unless an indication of the eight-digit code is
required to enable the authorisation to be issued or for the proper conduct of the
procedure;
(c)
Quantity: state the quantity in units, kilograms, litres, metres, etc.;
(d) Value: state the customs value of the goods based on known particulars and
documents presented;
(e)
The “itemised list of goods being imported” should also be completed. Where
there is insufficient space on that list, details of the goods are to be shown on a
separate list in duplicate.
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3.
Article under which authorisation is applied for: indicate the article under which the
intended use qualifies for temporary importation (see page 6).
4.
Way in which goods are to be used: state all the ways in which it is intended to use
the goods to be imported.
5.
Place(s) where goods are to be used: give the address(es) of the place or places where
the goods will be used.
6.
Period for which goods are expected to remain under the procedure: indicate the
time, which will be needed for the intended use.
7.
Suggested method of identification: indicate the most suitable methods of identifying
the goods to be entered for the procedure.
8.
Suggested customs offices: state which of the possible customs offices would be
suitable as:
(a)
supervising customs office: supervision of procedure;
(b) customs office of entry for the procedure: acceptance of declarations entering
goods for the procedure;
(c)
9.
customs office of discharge: acceptance of declarations assigning the import
goods to an accepted customs treatment or use.
Form of security: state the type of security being provided (cash deposit, bond, etc.)
General Notes:
A.
Two copies of this Form with Parts I and II duly completed together with two copies of
a list where used (See Note 2(e)) must be presented at time of importation. One copy
of the Form (and list) will be returned to the importer.
B.
Notice in advance should be given to the Revenue Official at the port or place of
exportation of the date of intended exportation.
C.
IN ORDER TO OBTAIN A REFUND OF ANY DEPOSIT OR SECURITY THE
IMPORTER’S COPY OF THIS FORM (AND LIST) WITH PART III DULY
COMPLETED MUST BE PRODUCED TO CUSTOMS WHEN ALL (OR
SOME) OF THE GOODS ARE BEING RE-EXPORTED.
TEMPORARY IMPORTATION MANUAL
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PART II
ITEMISED LIST OF GOODS BEING IMPORTED
ITEM
NO.
DESCRIPTION OF GOODS
(INCLUDING MARKS AND
PACKING NOS. OF PACKAGES)
TOTALS
TEMPORARY IMPORTATION MANUAL
TARIFF
CODE NO.
QUANTITY
VALUE
CUSTOMS DUTY
EXCISE DUTY
V.A.T.
RATE
RATE
RATE
AMOUNT
AMOUNT
AMOUNT
P a g e | 73
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 1843)
M.
Goods for display or use at an exhibition, fair, meeting or similar event (Article
576) (PN 567)
N.
Goods for event or for sale (Article 576) (PN 1844)
O.
Spare parts, accessories and equipment: other goods (Article 577)
P.
Goods of occasional use or having no economic impact (Article 578)
TEMPORARY IMPORTATION MANUAL
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PART III
DECLARATION OF RE-EXPORTATION
I ………………………………… hereby declare that the Item Nos. …………….... described
*herein/on the officially stamped list attached hereto, being +some/all of the items imported
and now to be re-exported, have been used solely for the purpose for which they were
temporarily imported.
Address to which any repayment due should be sent ## ………………………………..….…..
……………………………………………………………………………………….………….
Signed: …….…………………………………..
Date: …………………………………………..
## Applicable only where cash deposit was lodged as security.
I ………………………………… hereby declare that the Item Nos. …………….... described
*herein/on the officially stamped list attached hereto, being +some/all of the remaining items
imported and now to be re-exported, have been used solely for the purpose for which they
were temporarily imported.
Address to which any repayment due should be sent ## ………………………………..….…..
……………………………………………………………………………………….………….
Signed: ….……………………………………..
Date: …………………………………………..
## Applicable only where cash deposit was lodged as security.
I ………………………………… hereby declare that the Item Nos. …………….... described
*herein/on the officially stamped list attached hereto, being +some/all of the remaining items
imported and now to be re-exported, have been used solely for the purpose for which they
were temporarily imported.
Address to which any repayment due should be sent ## ………………………………..….…..
……………………………………………………………………………………….………….
Signed: ….……………………………………..
Date: …………………………………………..
## Applicable only where cash deposit was lodged as security.
*DELETE AS APPROPRIATE
+NOTE
WHEN ALL THE GOODS COVERED BY THIS FORM ARE RE-EXPORTED IN ONE CONSIGNMENT, DELETE
“SOME” ON LINE 2 OF FIRST BOX, AND RETURN FORM TO CUSTOMS REVENUE OFFICIAL.
IF THE GOODS COVERED BY THIS FORM ARE RE-EXPORTED IN PART-CONSIGNMENT, DELETE “ALL” ON
LINE 2 OF FIRST BOX, HAVE THE FORM STAMPED BY CUSTOMS AND RETAIN FOR PRESENTATION AGAIN
WHEN RE-EXPORTING THE REST OF THE GOODS.
IN RESPECT OF EACH PART-CONSIGNMENT RE-EXPORTED, A SEPARATE LIST OF THE ITEMS INCLUDED
THEREIN, SHOWING IDENTIFYING ITEM NOS. AS ON THE MASTER LIST OF GOODS TEMPORARILY
IMPORTED MUST BE PRESENTED TO CUSTOMS.
TEMPORARY IMPORTATION MANUAL
P a g e | 75
FOR OFFICIAL USE
DEPOSIT OF …………...……….…….
ACCEPTANCE OF APPLICATION
RECEIVED FROM ……...………...…..
BOND IN PENALTY OF ……….…….
DATE STAMP
GIVEN BY …………………….………
DEPOSIT NO. AND DATE …………..
BOND REF. ……………..…………….
REF. NO. IN REGISTER OF
Temporary Importation
APPLICATION ACCEPTED
SIGNED:
………………………..………………………..
MAX. PERIOD OF Temporary
Importation APPLICABLE
PARPARTICULARS OF EXAMINATION* AND CLEARANCE (AT IMPORT)
DATE
STAMP
Temporary importation authorisation granted. All goods to be re-exported on or before
………………………… Officer …………….…..…….…..…… Date ……..…………
PERIOD OF TEMPORARY IMPORTATION EXTENDED TO
………………..……………………
TEMPORARY IMPORTATION AUTHORISATION TRANSFERRED TO ………..………………
IN ACCORDANCE with the ATTACHED REQUEST
DATE STAMP SIGNED ……..…………….……… PRO REVENUE OFFICIAL
PARPARTICULARS OF EXPORT EXAMINATION*
DATE STAMP
SATISFIED SHIPPED
EXPORT CONVEYANCE ……………………………… SIGNED …………………..……………
AMOUNT OF DEPOSIT REPAID ………….………… ENTRY NO. AND DATE ……………….
TOTAL AMOUNT OF CHARGES ON DEFICIENCIES/PARTIAL RELIEF €…………………….
*INSERTED ON OFFICIAL COPY ONLY
TEMPORARY IMPORTATION MANUAL
P a g e | 76
CUSTOMER CONTACT DETAILS FOR REPAYMENT PURPOSES
In so far as possible contact details must be valid for the duration of the temporary importation
Customer/Company Name:
Revenue Number (if applicable):
Customer/Company Address:
Telephone Number:
Email Address:
Bank Name:
Bank Address:
Bank Account Details:
Name of Account Holder:
International Bank Account Number (IBAN)
(Max. 34 characters):
Bank Identifier Code (BIC)
(Max. 11 characters):
Swift Code:
TEMPORARY IMPORTATION MANUAL
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APPENDIX J
LIST OF GOODS FOR WHICH AN ATA CARNET
MAY BE USED (see paragraph 1.11.1)
1. Professional equipment and spare parts therefore (paragraph 2.1).
2. Goods for display or use at an exhibition, fair, meeting or similar event (paragraph 2.2).
3. Samples, i.e. articles which are representative of a particular category of goods already
produced or which are examples of goods the production of which is contemplated, but
not including identical articles brought in by the same individual, or sent to a single
consignee, in such quantity that, taken as a whole, they no longer constitute samples
under ordinary commercial usage (paragraph 2.9).
4. Works of art imported for the purposes of exhibition, with a view to possible sale
(paragraph 3.1 (ii)).
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APPENDIX K
LIST OF COUNTRIES FROM WHICH ATA CARNETS ARE ACCEPTABLE
(see paragraph 8.1)
Algeria
Andorra
Australia
Canada
China
CÔte d’Ivore
Cyprus
Gibraltar
Hong Kong
Iceland
India
Israel
Japan
Korea (Republic of)
Lebanon
TEMPORARY IMPORTATION MANUAL
Macedonia
Malaysia
Mauritius
New Zealand
Norway
Russia
Senegal
Singapore
South Africa
Sri Lanka
Switzerland
Thailand
Tunisia
Turkey
U.S.A.
P a g e | 79
APPENDIX L
EXPLANATORY NOTE ON THE USE OF CONTAINERS IN INTERNAL TRAFFIC
(See paragraph 6.2)
1.
Containers placed under the temporary importation procedure may be used without
restriction throughout the period during which they remain within the EU, which may
not exceed 12 months, for the transport of goods loaded within the EU which are to be
unloaded therein.
2.
However, the use of containers placed under the temporary importation procedure for
internal transport within each Member State (transport of goods loaded within the
territory of a Member State for unloading within the territory of that Member State)
shall be limited to a single journey during each stay in a Member State and to situations
where the containers in question would otherwise have to travel empty within that
Member State. It shall be possible to return several times to a given Member State in
the period during which the containers remain within the EU.
Example: A container is introduced into the EU on 1 January by Member State A and it
is re-exported on 31 December from Member State B. In the year during which it
remains under the procedure it carries out the following operations:
o
Member State A: entry loaded - transport - unloading - loading - transport unloading - loading - transport - exit to Member State B,
o
Member State B: entry loaded - transport - unloading - loading - transport unloading - exit unladen to Member State C,
o
Member State C: entry unladen - journey to loading point - loading - transport unloading - loading - transport - exit to Member State A,
o
Member State A: entry loaded - transport - unloading - journey unladen - loading
- transport - exit to Member State B,
o
Member State B: entry loaded - transport - unloading - loading - transport unloading - loading - transport - re-export.
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APPENDIX M
APPROVAL PLATE (See paragraph 6.3)
(English version)
TEMPORARY IMPORTATION MANUAL
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APPENDIX N
LIST OF COUNTRIES REFERRED TO IN PARAGRAPH 6.3, WHICH MAY
APPROVE CONTAINERS AS SUITABLE FOR TRANSPORT UNDER CUSTOMS
SEAL
Afghanistan
Albania
Algeria
Australia
Belarus
Cameroon
Canada
Chile
China
Cuba
Iran
Israel
Jamaica
Japan
Jordan
Kampuchea
Korea (Republic of)
Kuwait
Liechtenstein
Malawi
Mauritius
Morocco
New Zealand
TEMPORARY IMPORTATION MANUAL
Norway
Russia
Sierra Leone
Solomon Islands
Switzerland
Trinidad and Tobago
Tunisia
Turkey
Ukraine
U.S.A.
Uruguay
P a g e | 82
APPENDIX O1
Inventory to support an Oral Customs Declaration
(Regulation (EEC) 2454/93 Articles 229(1), 497(3) second subparagraph and 499 third subparagraph)
1.
Declarant/Holder of Authorisation
_______________________________________________________________________
2.
Goods to be placed under temporary importation
Trade/Technical Description
Quantity
a.
Value (and currency)
b.
c.
3.
Nature of use of the goods and place of use
______________________________________________________________________________________
4.
5.
Intended date of departure of the goods
Outbound Carrier e.g. Flight No.
_________________________________
_______________________________
Name _______________________________
Permanent Address_______________________________
Signature _____________________________
Date ____________
_______________________________
Temporary Address _______________________________
_______________________________
For Customs Use Only
Remarks of the office of entry:
Period of discharge ______________________________ Date of Acceptance ___________________________
Means of Identification ________________________________________________________________________
Intended Office of Discharge ___________________________Outbound Carrier e.g. Flight Number _____________
Intended Date of Discharge ____________________________
Name ______________________________________________________ Date ____________________________
Official stamp
Remarks of the office of discharge:
The goods have been re-exported on ______________________________
Other remarks _______________________________________________________________________________
Name _________________________________________________________ Date ________________________
Official Stamp
Original for the Office of Entry
TEMPORARY IMPORTATION MANUAL
1
P a g e | 83
2Inventory
to support an Oral Customs Declaration
(Regulation (EEC) 2454/93 Articles 229(1), 497(3) second subparagraph and 499 third subparagraph)
1.
Declarant/Holder of Authorisation
_______________________________________________________________________
2.
Goods to be placed under temporary admission
Trade/Technical Description
Quantity
a.
Value (and currency)
b.
c.
3.
Nature of use of the goods and place of use
______________________________________________________________________________________
4.
5.
Intended date of departure of the goods
Outbound Carrier e.g. Flight No.
_________________________________
_______________________________
Name _______________________________
Permanent Address_______________________________
Signature _____________________________
Date ____________
_______________________________
Temporary Address _______________________________
_______________________________
For Customs Use Only
Remarks of the office of entry:
Period of discharge ______________________________ Date of Acceptance ___________________________
Means of Identification ________________________________________________________________________
Intended Office of Discharge __________________________ Outbound Carrier e.g.Flight Number _______________
Intended Date of Discharge ___________________________________
Name ______________________________________________________ Date ____________________________
Official stamp
Remarks of the office of discharge:
The goods have been re-exported on ______________________________
Other remarks _______________________________________________________________________________
Name _________________________________________________________ Date ________________________
Official Stamp
Copy for the Declarant/Holder of the Authorisation
TEMPORARY IMPORTATION MANUAL
2
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