International Trade

Customs Export Procedures Customs procedures apply upon the export of goods to places outside the European Union. The purposes are to enforce restrictions and prohibitions; ensure licensing requirements are met; collect statistics; ensure exporter relief schemes are properly operated; ensure safety and security requirements have been adhered to enforce VAT and in particular ensure the exit and prevent the re-entry export of goods which have qualified for duty-free VAT zero rate.… Read the rest

Export Issues

Local Clearance Procedure I Export procedures may be simplified for traders who fulfil certain conditions. This may involve the use of a simplified SAD or entry of goods in the trader’s records followed by a monthly declaration. … Read the rest

Administration

Overview Customs Duties are taxes on the import of goods. They are one of the oldest forms of taxation. Prior to joining the European Union, Ireland and the UK each had their own separate customs duties which applied on imports into each country.… Read the rest

Enforcement

Customs Legislation Upon establishment of the Irish Free State, regulations were made to adapt the existing United Kingdom’s Customs Acts to apply to the Irish Free State frontier with Northern Ireland. Since accession to the European Union, Ireland has been part of the Customs Union with the other member states. … Read the rest

GATT/ WTO

GATT Basic Principles The General Agreement on Tariffs and Trade (GATT 1994) sets out the basic rules governing international trade in goods. Almost all countries are members The Agreement provides a number of basic principles. The most important principles are the most-favoured-nation treatment and the principle of non-discrimination.… Read the rest

Controlled Exports

Quotas The EU applies tariffs and quotas on certain products originating outside the EU. The Schedule of Customs Duties indicate the quotas and eligibility for preferential tariff for the relevant goods. There are annual limits on the amounts that may be imported or may be imported at preferential rates (either reduced or zero).… Read the rest

Controlled Imports

Various Controls The importation of some goods of certain goods is subject to prohibitions, restrictions or licensing. The reasons for the restrictions and prohibitions vary. Agricultural products The Common Agricultural Policy provides that most imports of agricultural products require a licence.… Read the rest

Intra-EU Controls

Intra-EU trade Generally, there is free movement of goods and services throughout the EU. Border posts have been largely dismantled since 1992. The European Union Treaties allow limited exceptions that can be justified on public policy, health and security grounds. … 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

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

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

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

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

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

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

Export Issues

Transit Procedures

Transit Procedures Transit procedures facilitate the free movement of goods through the EU and third countries, by temporarily suspending duties and charges until they reach their final destination. There are three types of transit procedures. Community Transit applies to movement of goods within the EU territories only.… Read the rest

Controlled Exports