Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that from a Customs perspective, the temporary admission procedure can be used to import goods from outside the European Union for display at exhibitions or fairs. Under this procedure non-Union goods intended for re-export and subject to a specific use while in the EU can be temporarily imported with total relief from import duties.

This procedure can be used provided that the goods:

• are not intended to undergo any change, except normal depreciation due to the use made of them,
• are re-exported within a specified time frame and
• are covered by security or duty on deposit where a customs debt may be incurred for the goods placed under the procedure.

An application to import goods under the temporary admission procedure can be made on the Customs import declaration (a H3 declaration submitted to Revenue’s Automated Import System) at the time of importation.

Revenue also advises that a person coming into the EU from the UK has a duty-free allowance of €430. If the value of goods being imported in a person’s luggage or accompanied by a person is less than €430, there is no requirement to pay import duties. No VAT is payable as there is a 0% VAT rate on vegetables entering the EU from the UK.

As products listed are regulated for plant health, each participant will additionally require a phytosanitary certificate to accompany their produce and present to Department of Agriculture, Food, and the Marine on entry. DAFM have informed me that their Plant Health division is happy to engage with the National vegetable society on this matter and develop a process that facilities checks on entry for participants from Great Britain.