Goods exported outside the European Community (EC) and subsequently re-imported into the EC may qualify for relief from Customs Duty and/or VAT on reimportation. Revenue have published PN 1438 which describes the relief available and the procedures involved at importation.

In summary, according to the leaflet the following conditions must apply:

1. Time limit – The goods must, as a general rule, be re-imported within three years from the date of export.
2. Goods previously imported for a particular purpose – In the case of goods which had originally been imported at a reduced or nil rate of customs duty because of their use for a particular purpose, e.g. end-use, relief is subject to their being re-imported for the same purpose.
3. Inward Processing – In the case of re-importation of compensating products originally exported after Inward Processing, the amount of duty chargeable on re-importation is the amount that would have been charged if the goods had been entered for free circulation on the date of the original exportation.
4. Same-state goods – Normally, goods (including goods exported under the outward processing procedure) are not eligible for relief under the re-importation provisions unless they are re-imported in the same state as they were exported. However, exceptions to this rule are outlined in paragraph 4 of the leaflet.

The leaflet is available at http://www.revenue.ie/index.htm?/leaflets/pn1438.htm.