Controlled Exports
Manual on Trade Sanctions at Importation and Exportation
Email: rcpr@revenue.ie
March 2017
CONTENTS
1. INTRODUCTION……………………………………………………………………………………….3
2. LEGISLATION…………………………………………………………………………………………..3
3. ACTION TO BE TAKEN AT PORTS AND AIRPORTS ……………………………..3
4. RISK INFORMATION FORM……………………………………………………………………3
5. CONTACT INFORMATION………………………………………………………………………4
1. INTRODUCTION
DJEI (Department of Jobs, Enterprise & Innovation) is the competent
authority in Ireland with responsibility for implementing the various measures
that have been adopted concerning trade sanctions.
The implementation of trade sanctions can result in some goods completely
prohibited from being exported to or imported from certain countries.
However, in some cases the export or import of goods is restricted and a
licence or authorisation will facilitate the movement of those goods. DJEI is
the authority with responsibility for the issue of these licences and
authorisations.
Revenue’s Customs Service assists DJEI in the control of imports and exports
and refers consignments of interest to DJEI before clearance.
2. LEGISLATION
The list of countries and relevant legislative references in respect of Trade
Sanctions are at the following link:
http://eeas.europa.eu/cfsp/sanctions/docs/measures_en.pdf
3. ACTION TO BE TAKEN AT PORTS AND AIRPORTS
§ Profiles have been applied in ESKORT/AEP on behalf of DJEI. Where
these profiles are activated, staff should note the accompanying profile
instruction and refer details of the consignment to P&R Unit (Prohibitions
and Restrictions Unit). The consignment should be detained pending further
instruction from P&R Unit.
§ In any other circumstances where it is suspected that goods are being
exported or imported in contravention of trade sanctions legislation, the
consignment should be detained and staff should contact P&R Unit.
§ If staff require verification of licence details declared in Box 44 of a SAD
they should request that a hard copy of licence be presented for inspection.
Where concerns exist, the consignment should be detained and staff should
contact P&R Unit.
4. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk
Management System) 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 trade sanctions legislation. For
further information staff should contact:
Nuala O’Callaghan
Ph: 01-6744317
Email: customsriskunitgroup@revenue.ie
5. CONTACT INFORMATION
All queries should be directed to:
Prohibitions and Restrictions Unit
rcpr@revenue.ie
01-6744329
Tax and Duty Manual Importation of live animals & products of animal origin
Manual on the commercial importation of live animals
and products of animal origin
This Manual was last reviewed in July 2017
E-mail: rcpr@revenue.ie
Tax and Duty Manual Importation of live animals & products of animal origin
Contents
1. INTRODUCTION……………………………………………………………………………………..3
2. PROHIBITION/RESTRICTION …………………………………………………………………3
3. ACTION REQUIRED ……………………………………………………………………………….3
4. RISK INFORMATION FORM …………………………………………………………………..4
5. CACD CONTACT DETAILS …………………………………………………………………….4
6. RELATED DOCUMENTS…………………………………………………………………………4
Annex ……………………………………………………………………………………………………………..6
Tax and Duty Manual Importation of live animals & products of animal origin
1. INTRODUCTION
Animals and products of animal origin, including hay and straw, being imported
into the EU must undergo controls before entry into free circulation is permitted
(see Paragraph 3 for relevant legislation). In Ireland, the competent authority for
carrying out these controls is the DAF&M (Department of Agriculture, Food and
the Marine). Revenue’s Customs Service assists in the implementation of these
controls by referring relevant consignments to DAF&M prior to release for entry
into free circulation.
For the purposes of this legislation, the term ’importation’ means the movement
of goods and live animals into Ireland from countries other than EU Members
States, Andorra, Liechenstein, Norway, San Marino or Switzerland and in the
case of fishery products, the Faroe Islands or Iceland.
2. PROHIBITION/RESTRICTION
Consignments of live animals and products of animal origin being brought into
the EU must be imported at an approved BIP (Border Inspection Post). The
following locations are designated as BIPs and only those products/animals listed
can be imported through these stations:
§ Dublin Port – packed products of animal origin only
§ Dublin Airport – horses only
§ Shannon Airport – packed products of animal origin, horses, cattle,
sheep, pigs and goats
Official controls on relevant consignments must be carried out at the BIPs by
DAF&M before entry into free circulation is allowed. A list of DAF&M (BIPs)
contacts can be found in the ANNEX to this manual.
Where there is an attempt to import live animals or products of animal origin at
an entry point other than an approved BIP, Customs should detain the
consignment and inform DAF&M. DAF&M will advise the importer of the
correct procedure to follow. Customs will be kept informed of the outcome by
DAF&M.
3. ACTION REQUIRED
To assist in the identification of consignments requiring control by DAF&M
profiles have been entered onto the AEP system in respect of live animals and
animal products. Consignments of live animals and products of animal origin
cannot be cleared for importation by Customs unless DAF&M indicates that it is
in order to do so.
When a profile is activated, staff should take account of the instruction
associated with the profile. The following procedures will apply:
Tax and Duty Manual Importation of live animals & products of animal origin
· Contact the local DAF&M office and refer the consignment so that BIP
control can be carried out. Contact details are set out in the ANNEX to this
manual
· DAF&M will notify Customs by means of a completed CVED (Common
Veterinary Entry Document) form when all controls have been completed.
This notification will issue either by fax or e-mail.
· The consignment should be released by Customs for entry into free circulation
where the CVED indicates that the consignment is compliant and Customs
have completed their own checks
· In the event that a consignment is non-compliant a CVED will be sent to
Customs indicating this. In addition, DAF&M will contact Customs to
confirm that the consignment cannot be released for free circulation and to
explain what will happen to the consignment e.g. re-export/destruction.
Customs should note these control results in the findings section of AEP.
4. 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 the importation of live animals or products of animal origin.
For further information on CRMS/RIF staff should contact:
Email: customsriskunitgroup@revenue.ie
5. CACD CONTACT DETAILS
Any general questions on this manual should be directed to:
Customs Prohibitions & Restrictions Unit
rcpr@revenue.ie
01-674 4322
6. RELATED DOCUMENTS
Customs Act 2015
Customs Act 1956
Customs and Excise Miscellaneous Provisions Act 1988
Commission Decision 2012/31
Tax and Duty Manual Importation of live animals & products of animal origin
Council Directive 91/496
Council Directive 97/78
Statutory Instrument No. 292 of 2000
Statutory Instrument No. 289 of 1994
Statutory Instrument No 548/2003
CVED
Tax and Duty Manual Importation of live animals & products of animal origin
Annex
Location Contact e-mail Contact number Hours of availability
Dublin port Bips.DubPort@agriculture.gov.ie 01 8556250 6.00 – 21.00 6 days*
Shannon
airport Bips.ShanAirport@agriculture.gov.ie 061 471546 6.00 – 00.00 7 days
Dublin airport Bips.DubAirport@agriculture.gov.ie 087 4178986 8.00 – 21.00 7 days