The ATA Carnet is an internationally recognised document that you can use to temporarily import or export certain goods into or out of the EU. The carnet is issued in the country from where the goods are exported. You must present the ATA carnet with the goods to customs at the point of exportation and importation. The ATA Carnet is completed and stamped each time the goods leave/re-enter the EU.
No import duties or taxes are collected for the temporary importation of goods covered by the system since internationally valid security has been established by the national associations issuing the ATA carnets. If you use an ATA carnet you will not have to complete electronic customs declarations normally required at import/export. The Carnet covers both the EU and Non-EU requirements.
Dublin Chamber of Commerce is the national guaranteeing association for ATA Carnets for Ireland. There are two payments required for a Carnet to issue – (i) the issuing fee and (ii) the security deposit. Details of issuing fees are on the Dublin Chamber of Commerce website. The security deposit is refundable once the Carnet is returned to the Chamber properly stamped. The amount of the security deposit depends on the type of goods being carried and the country/countries they are going to. Further information is available from the Dublin Chamber of Commerce.
An alternative approach whereby an electronic customs export declaration can be lodged on the Customs Automated Entry Processing (AEP) system when the musical equipment is temporarily travelling from IE to a Non-EU country. Procedure Code 23 for temporary export is included on the declaration. No financial deposit/guarantee is required. When the musical equipment is being re-imported into IE from outside the EU an electronic re-import declaration should be submitted on the Customs Automated Import System (AIS) system using procedure code 6123 (re-import after temporary export) and a claim for returned goods relief can be made at re-import if
- the musical equipment returns in the same condition as it was exported
- the musical equipment is re-imported within 3 years of the date of export
- the original export declaration should be available as proof that the musical equipment was originally exported from IE
- VAT relief can only apply if the musical equipment is re-imported by the same person that originally exported it
The returned goods relief is claimed on a standard import declaration meaning full import formalities including risk analysis, examination, presentation of licenses etc. will apply.
Further information on the criteria to qualify to claim ‘Returned Goods Relief’ is available on the Revenue Website.