Customs (Import)

Warehousing

Types of Warehouse Customs warehousing is a procedure by which non-EU goods may be stored in EU territory without being subject to import duties. Duty becomes payable when the goods are released into free circulation. A warehouse may also be authorised as a tax warehouse. … Read the rest

Valuation

Customs Duty Valuation. Customs duties are usually charged ad valorem, that is value-based. Common customs tariff duties are based on a valuation of the goods. The rate is specified by the code in the tariff. EU Regulations encompassing the Code sets out the rules on valuation. … Read the rest

Tariff Issues

The EU Common Customs Tariff The European Unions Common Customs Tariff sets out the rules and the rates of duty applicable to imports into the European Union. The EU Common Customs tariff is a three volume guide setting out custom duties and other relevant information applicable to the import and export of goods.… Read the rest

Simplified Procedures

Simplified customs procedure Simplified procedures are available for both imports and exports. The principal procedures are the Simplified Declaration Procedure and the Local Clearance Procedure, now Entry in the Declarant’s Records. An authorisation is required from Revenue to operate the procedure.… Read the rest

Reliefs

Relief from Duties There are various categories of goods which are relieved from customs duties personal property of persons transferring their residence to the EU for at least 12 months goods imported on marriage; personal goods inherited by persons resident in the EU; household goods and furnishings imported by persons outside the EU to furnish a secondary residence in the EU; clothing materials furniture of students coming to study in the EU; consignments whose value is less than €22 (except alcohol, tobacco, toiletries and perfumes; small consignments of a non-commercial nature sent by private persons outside the EU to private persons within the EU with a value of less than €45; capital goods of a firm moving its base / establishing activities within the EU and ending them in a third country; non-commercial goods in the personal luggage of travellers; there are quantitative limits for alcohol, tobacco and perfume; other goods are limited to €1,750; agricultural, beekeeping, horticultural and forestry products obtained by EU citizens; laboratory animals and biological chemical substances for research; therapeutic substances of human origin; instruments for medical research, diagnosis and treatment; pharmaceuticals imported at the time of international sports events; educational scientific and cultural materials; goods for charitable and philanthropic organisations; articles intended for blind or disabled persons; honorary decorations, gifts and award; goods for trade promotion goods for examination and analysis or testing certain consignments to organisations charged with protecting intellectual property rights Personal Baggage and Importation There is a Commission proposal for the exemption of goods imported in personal luggage, below €200 (€430 in the case of persons travelling by sea) as exempt from VAT and excise duty.… Read the rest

Postal Imports

Arrival by Post Customs law applies to goods arriving by post. Postal authorities must hand over suspicious packages to the Revenue. Items may be searched and seized. A postal service must designate depots to deal with mail from outside the EU.… Read the rest

Import Procedures

Stages of Import There are six stages in the import process by sea or air; the advance provision of information; the report of the arrival of means of transport; the presentation of the goods; the declaration of the goods; the examination of the goods; the release of the goods; Entry Declaration and Presentation Ships and aircraft arriving in the EU must give details of their arrival.… Read the rest

Import Issues

Automated Entry Processing System Revenue’s automated entry processing system (AEP) undertakes validation, processing, duty accounting, calculation and clearance of customs declarations. It verifies data format, validations, preferential rates, prohibitions and restrictions. It verifies that sufficient credit is available on the trader’s account to cover import liability.… Read the rest

AEOs

Authorised Economic Operators The (EU) Community Customs Code provides for Authorised Economic Operators. They are traders who are deemed low risk and compliant with customs obligations. As AEOs they may qualify for and may enjoy certain relaxations from standard customs controls.… Read the rest