A temporary Import declaration is used to apply for duty relief for goods that are not being permanently imported between Ireland and the UK and will be returned within a certain time limit*. Common examples of when a Temporary Export / Import declaration can be used are the following:
- Exhibition goods, trade fairs, art galleries
- Goods being sent for repair (Outward / Inward Processing)
- Returning goods that are unwanted – Returned goods relief )
- Goods used to carry out work, tests, experiments, i.e (trade tools)
- Sporting goods and personal items
- Medical / scientific equipment
- Disaster relief material
- Musical instruments
How To Submit a Temporary Export / Import Declaration
Depending on the type of goods you are importing and the time which they will stay in the country you can apply for partial or full relief from VAT and Duty payments. In certain cases you will be required to pay a guarantee to HMRC of up to the total value of the Customs VAT and Duty. This can be paid via a UK deferment account or CDS account. If you do not have a deferment or CDS account you can hire a Customs Agent who will submit the temporary Export and Import declarations and make the payment on your behalf.
Either yourself or a Customs Clearance Agent will need to submit a Temporary Export document from the exporting country and then a Temporary Import Document to the importing country. When the goods are ready to be exported, you must present an export declaration, as well as an import document back into the original country.* Ensuring that all the procedure codes and documentation is correct, you will have the import charges for both countries either fully or partially wavered.
*Please note that for inward processing jobs such as repairs a bill of departure (BOD 3 Form) is needed with the export documents.
End-Use Customs Procedure
Goods with a specific ‘End-use’ may benefit from a reduction or full waiver of VAT and Duty charges if they are released into free circulation for a particular end use.
This Customs Procedure allows businesses who are operating in the Customs Territory to apply for relief for goods with certain purposes such as construction of ships, aircrafts to be used for civil aviation or drilling platforms.
The relevant Customs Authority must authorise the end use procedure and certain requirements must be met in order to apply:
- To be registered in the customs territory of the Union.
- To provide evidence of the correct use of the goods.
- To provide a customs guarantee.
Contact a Customs Clearance Agent
If you have any questions about how to submit a temporary export declaration you can Contact Us on +44 2038 307 780 (UK) or +353 91 429 737 (Ireland).
Alternatively you can email us on firstname.lastname@example.org or contact us via Social Media below: