Controlled Exports
PROHIBITIONS AND RESTRICTIONS CONCERNING ENDANGERED SPECIES AND WILDLIFE
E-mail: rcpr@revenue.ie
Updated February 2017
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CONTENTS
1. INTRODUCTION……………………………………………………………………………………..3
2. LEGISLATION…………………………………………………………………………………………3
3. PERMITS AND CERTIFICATES ………………………………………………………………3
4. ACTION BY CUSTOMS …………………………………………………………………………..3
5. DESIGNATED POINTS OF ENTRY AND EXIT ………………………………………..4
6. RISK INFORMATION FORM …………………………………………………………………..4
7. ADDITIONAL INFORMATION………………………………………………………………..4
8. CONTACT INFORMATION……………………………………………………………………..4
ANNEX I …………………………………………………………………………………………………5
ANNEX II………………………………………………………………………………………………..6
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1. INTRODUCTION
CITES is the Convention on International Trade in Endangered Species of Wild
Fauna and Flora. The purpose of this Convention is to protect endangered species of
fauna and flora and this is carried out by the implementation of controls on
international trade in specimens of these species.
The competent authority in Ireland with responsibility for CITES is the National
Parks and Wildlife Service (NPWS) of the Department of Arts, Heritage and the
Gaeltacht. Revenue’s role relates to possible intervention and control at points of
importation and exportation.
2. LEGISLATION
CITES Convention
Regulation (EC) No 338/97 on the protection of species of wild fauna and flora by
regulating trade therein; and its amendments
Wildlife Act, 1976 as amended
Customs Act 2015
Customs Act 1956
3. PERMITS AND CERTIFICATES
CITES regulation and control of international trade in various endangered species is
based on a system of licences, authorisations and permits. In this regard, the
competent authority issues permits, certificates or licences for the import, export or
re-export of the species in question. These documents must then be presented to
customs before consignments can be imported, exported or re-exported.
The National Parks and Wildlife Service (NPWS) is the competent authority in
Ireland with responsibility for the issuing of CITES permits and certificates. A
sample permit can be found in the ANNEX I to this manual.
4. ACTION BY CUSTOMS
Where a CITES licence, permit or certificate is presented to Customs, officers should:
§ ensure that the licence presented is valid and that it relates to the specific species
being imported / exported / re-exported;
§ endorse the licence with the official station stamp;
§ return the licence to the importer/exporter where it has not been exhausted, and
§ retain the licence, where it has been exhausted, and return it to The National
Parks and Wildlife Service.
If a customs officer suspects that goods are being exported or imported in
contravention of CITES, the consignment should be detained and staff should contact
the national CITES liaison officer, Mark Newman, see section 8 for contact
information.
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5. DESIGNATED POINTS OF ENTRY AND EXIT
Under the Wildlife Act, 1976 and Wildlife (Amendment) Act, 2000 species covered
under the CITES Convention can only be imported from or exported to third countries
through the designated ports or airports listed in ANNEX II
6. RISK INFORMATION FORM
The Risk Information Form (RIF), which is part of Customs Risk Management
System (CRMS) should be used by staff to inform other EU Customs authorities of
any irregularities which have come to light in respect of the import or export of goods
in contravention of the CITES Convention. For further information staff should
contact:
Email: customsriskunitgroup@revenue.ie
Nuala O’Callaghan 01 6744317
Mark Hynes 01 6774327
7. ADDITIONAL INFORMATION
CITES website – http://cites.org/
CITES species database – http://www.cites.org/eng/resources/species.html
8. CONTACT INFORMATION
CITES Liaison Officer
Mark Newman
IPR and CITES Unit
Corporate Affairs & Customs Division
Email :rcpr@revenue.ie
Phone 01-6744329
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ANNEX I
Sample permit/certificate
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ANNEX II
Designated Customs Offices for CITES
Live Animals Live Plants Timber Parts and Derivatives
Dublin Airport (Registered Equidae ONLY)
Shannon Airport (Registered Equidae and Hoofed mammals ONLY)
NOTE: Other Live animals must firstly be checked at another
Member State prior to their introduction.
Dublin Airport
Shannon Airport
Cork Airport
Cork Port
Dublin Port
Cork Port
Dublin Port
Drogheda Port
Dundalk Port
Foynes Port
Greenore Port
Limerick Port
Wicklow Port
Cork Airport
Dublin Airport
Shannon Airport
Cork Port
Dublin Port
Control of Waste Shipments
RevenueCustomsProhibitionsRestrictions@revenue.ie
Reviewed January 2017
Contents
1. INTRODUCTION……………………………………………………………………………………..3
2. LEGISLATION…………………………………………………………………………………………3
3. PROHIBITION / RESTRICTION………………………………………………………………3
4. ACTION REQUIRED……………………………………………………………………………….3
· On occasion profiles will be set on the AEP system at the request of DCC.
In the event that these are activated, Customs Officers are to detain the
consignment and follow the profile instructions………………………………………………3
5. RISK INFORMATION FORM…………………………………………………………………..4
6. CONTACT DETAILS……………………………………………………………………………….4
1. INTRODUCTION
Council Regulation (EC) No.1013/2006 establishes procedures and control
regimes for the shipment of waste within, into and out of the EU. The overall
objective of the regulation is to implement measures for the supervision and
control of shipments of waste in order to ensure that the movement, recovery,
or disposal of waste, is managed in an environmentally sound manner for the
protection of the environment and human health.
Dublin City Council (DCC) is designated as the National Competent Authority
in Ireland for the export, import and transit of waste shipments. Revenue’s
Customs Service assists in the implementation of these controls by referring
consignments of interest to DCC.
2. LEGISLATION
Council Regulation (EC) No. 1013/2006
S.I. No. 419/2007
S.I. No.113 of 2008
3. PROHIBITION / RESTRICTION
Waste shipments may be subject to prohibitions or restrictions at import /
export depending on the origin, destination and route of shipment, type of
waste or type of treatment to be applied to the waste at its destination.
4. ACTION REQUIRED
· On occasion profiles will be set on the AEP system at the request of
DCC. In the event that these are activated, Customs Officers are to
detain the consignment and follow the profile instructions.
· In the event that the detention happens outside of normal working
hours, Officers are to contact DCC directly for direction on the
consignment. Contact details are at point 6.
· From time to time, EU Customs authorities are invited to participate in
EU- wide Customs operations to detect illegal shipments of waste. IPD
as co-ordinator will issue instructions to Officers on actions to be taken
during the course of the operation.
5. RISK INFORMATION FORM
The Risk Information Form (RIF), which is part of Customs Risk Management
System (CRMS), is to be used by staff to inform other EU Customs Authorities
of any irregularities which have come to light in respect of waste movements
within, into and out of the EU. For further information staff should contact:
Nuala O’Callaghan (01) 6744317
Mark Hynes (01) 6774327
Email: Customsriskunitgroup@revenue.ie
6. CONTACT DETAILS
Any general questions on this manual should be directed to:
Prohibitions and Restrictions Unit
rcpr@revenue.ie
01 – 6744329
Irish Customs Coordinator
Christine Hurley
Investigations & Prosecutions Division
Ph: 01 8277713
Email: christine.hurley@revenue.ie
Dublin City Council
Marese Feeney
Office number: 01 222 4276
Mobile number: 086 8389981
Email: waste.enforcement@dublincity.ie
Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
Exportation of Cultural Goods, Archaeological Objects,
Documents and Pictures
This document was last reviewed May 2017
Email: rcpr@revenue.ie
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Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
CONTENTS
1. INTRODUCTION…………………………………………………………………………………………………………..3
2. LEGISLATION………………………………………………………………………………………………………………3
3. PROHIBITION/RESTRICTION …………………………………………………………………………………….3
4. ACTION TO BE TAKEN………………………………………………………………………………………………..3
5. RISK INFORMATION FORM ……………………………………………………………………………………….4
6. ENQUIRIES CONCERNING THIS MANUAL ……………………………………………………………….4
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Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
1. INTRODUCTION
Council Regulation 116/2009 provides for the control on the export of cultural goods. The
Department of Arts, Heritage and the Gaeltacht (DAHG) is the competent authority with
responsibility for the implementation of the regulation. The aim of the regulation is to ensure
that the export of cultural goods is subject to the presentation of an export licence.
Cultural goods in general refer to:
· Archaeological objects from excavations and archaeological sites over 100 years;
· Sculptures, books etc. more than 100 years old;
· Pictures and paintings.
2. LEGISLATION
Council Regulation 116/2009
Commission Implementing Regulation 1081/2012
Customs Act 2015
National Cultural Institutions Act 1997
3. PROHIBITION/RESTRICTION
(a) The export to third countries, of certain cultural goods, archaeological objects, documents and
pictures is restricted except under licence under the National Cultural Institutions Act 1997.
Details of these goods can be found in Annex 1 to the Regulation 116/2009
The Department of Arts, Heritage and the Gaeltacht is the competent authority for the issue of
licences to export cultural goods/objects to destinations outside the EU.
(b) Within the EU
Cultural goods subject to restrictions under the National Cultural Institutions Act 1997 require
licences from the following bodies:-
National Museum of Ireland: archaeological objects
National Library of Ireland: documents, manuscripts, paintings or drawings
4. ACTION TO BE TAKEN
When an export licence is presented as per paragraph 3(a):
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Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
· Check the expiry date of the export licence;
· Check that the description on the SAD corresponds with that on the export licence;
· Check that the export licence number displayed in Box 44 of the SAD corresponds
with that on the actual licence;
· Complete Box 23 and 26 on parts 2 and 3 of the export licence and return part 2 to
the holder or his representative;
· Box 26 on part 3 of the export licence should be authenticated with an official stamp
and returned to the licensing authority.
Where it is suspected that cultural goods, archaeological objects, documents and pictures are
being exported to 3
rd countries in contravention of the licensing requirements, the matter
should be reported immediately to:
Cultural Institutions Unit,
Department of Arts Heritage and the Gaeltacht
New Road
Killarney
Co. Kerry
Telephone: (064) 6627300
DAHG will advise Customs staff on action they are taking in respect of the attempted
exportation.
While not subject to normal Customs controls, where it is suspected that cultural goods are
being moved within the EU without licence, contact the relevant bodies as referenced in
paragraph 3(b) with details.
5. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk Management
System) should be used by staff to inform Customs authorities of other Member States of
any significant irregularities, which have come to light in respect of exportation of cultural
goods. For further information on CRMS/RIF, staff should contact:
Nuala O’Callaghan 01-6744317
Mark Hynes 01-677-4327
Email: Customsriskunitgroup@revenue.ie
6. ENQUIRIES CONCERNING THIS MANUAL
Any enquiries relating to this manual should be directed to:
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Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
rcpr@revenue.ie
01-6744329