Temporary Admission (TA) is a customs procedure that allows importers in Ireland to temporarily bring goods from outside the EU into the country for a specific purpose without paying customs duties or taxes. Common uses include goods for trade shows, exhibitions, repairs, or professional equipment.
Under TA, goods must be re-exported outside the EU after the authorised period, and no alterations or sales can occur while in Ireland. Importers must apply to the Irish Revenue Commissioners, providing details of the intended use, period of stay, and a financial guarantee to cover potential duties if the goods are not re-exported.
While in Ireland, goods under TA are subject to strict conditions: they must be properly identified, secured, and not transferred or sold without customs approval. Failure to comply may result in payment of duties, taxes, and penalties.
The Temporary Admission procedure helps businesses streamline imports for temporary use, saving time and costs while ensuring compliance with Irish customs regulations.