Temporary admission of certain goods for possible sale

You can temporarily import the following goods from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT):

• goods, other than newly manufactured goods, which are imported with a view to their sale by auction
• works of art, collectors’ items, and antiques imported for exhibition and possible sale (see list below)
• consignments on approval, which means goods that a consignor wishes to sell, and which the consignee may decide to purchase after inspection.

Rules on temporary admission of certain goods for possible sale

There are general rules for temporary admission regarding:

• goods remaining unchanged
• identification
• security
• time allowed
• import and re-export procedures
• prohibitions and restrictions.

In addition to the general rules, the following rules apply to certain goods for possible sale:

• Consignments on approval must be re-exported within six months of the date of importation.

• If some or all of the goods are sold and will remain in the EU, you should contact the Revenue office where the goods were imported to arrange to pay import charges. You will need:
  • a copy of your application for authorisation to use the temporary admission procedure
    and
  • copies of the relevant invoices from the sale of the goods.

Revenue will calculate the amount of import charges due. You will have to complete an electronic declaration for the goods permanently imported. The security held on deposit will be adjusted accordingly.

Works of art, collectors' items and antiques

Works of art such as:

• 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 on painted canvas (CN code 9701).
• 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 material employed by them, but not including any mechanical or photomechanical process) (CN code 9702 00 00).
• 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 their successors in title (CN code 9703 00 00) on an exceptional basis in cases determined by the Member States (the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989)
• tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs by artists, provided that there are not more than eight copies of each
• individual pieces of ceramics executed entirely by the artist and signed by them
• 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
• photographs taken by the artist, printed by them or under their supervision, signed and numbered and limited to 30 copies, all sizes and mounts included.

Collectors' items such as:

• postage or revenue stamps, postmarks, first-day covers, pre-stamped 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)
• collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (CN code 9705 00 00).

Antiques such as objects other than works of art or collectors' items, which are more than 100 years old (CN code 9706 00 00).

Further information

If you require further information, contact the Authorisations and Reliefs Unit.