Adequate warehousing facilities are available in major Irish cities.  Bonded warehouses are operated in Dublin, Cork, Limerick, Waterford, and Galway.  The Dublin Port Company maintains the largest warehousing organization in the country.  In addition to storage facilities, the Port provides services needed by distributors such as packing, sorting, bottling, and transport service.  Imported goods liable to a duty may be stored in a bonded warehouse in the port area or other locations without payment of duties or taxes.  The goods may remain there until needed, at which time they are cleared for Irish consumption by payment of duties and taxes; or sent to the country of destination.

Simplified procedures are available to traveling U.S. business and professional people for the temporary importation of commercial samples and professional equipment for display or demonstration though the use of an ‘carnet’.  An ATA Carnet is a customs document, obtained prior to departure, which facilitates customs clearance for temporary imports.  With the carnet, goods may be imported without the payment of duty, tax, or additional security.  A carnet is usually valid for one year from the date of issuance.  A bond or cash deposit of 40% of the value of the goods covered by the carnet is also required.  This will be forfeited in the event the products are not re-exported and duties and taxes are not paid.  ATA Carnets can be obtained from the U.S. Council for International Business.