Customs Warehousing & Free Zones : Duty Relief Schemes

Payment of customs duty (and VAT) can be suspended if goods are placed in a customs warehouse upon importation. Duty becomes payable if the goods are sold onto the Irish (or EU) market. No duty arises if the goods are re-exported to non-EU countries.

You can apply to have your own premises approved as a customs warehouse. Generally, goods may only be stored and only limited operations such as re-packing or labelling are allowed.

In Ireland there is a free zone at Shannon International Airport, Co Clare and at the deep sea port, Ringaskiddy, Co Cork.

Goods can be moved without payment of duty between warehouses and free zones within the EU.

Note: A unique feature of free zones is that goods liable to import value added tax may be stored VAT free.