Customs Union Basics

Customs Union The European Union Treaties created a customs union between the member states.  It applies to all trade in goods which have monetary value and are the subject of commercial transactions. Goods for the purpose of the customs union includes everything capable of having value and being exchanged. What goods are supplied ancillary to […]

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Import Control & Security System EU (RoI)

Stages of Import There are six stages in the import process by sea or air in respect of imports from outside the EU; 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 […]

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Import Customs Procedures EU (RoI)

Stages of Import There are six stages in the import process by sea or air in respect of imports from outside the EU; 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 […]

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Export Customs Procedures EU (RoI)

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 and prevent re-entry export of goods which […]

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Various Relieving Procedures

Outward Processing I Outward processing is a customs procedure which allows goods to be exported out of the EU for processing and then re-imported, with relief granted from import duties on the EU content of the goods. The process can vary from packaging to more complicated processing and manufacture of goods. An application must be […]

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Customs 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.  If it is not both a customs and tax warehouse, […]

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Transit I

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. Common Transit, covers movements between the Community and […]

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Transit II (TIR & ATA)

TIR Convention TIR can be used in the EU when the movement either starts or ends in a third country, or where the goods move between two or more States via the territory of a third country. The TIR System facilitates, to the greatest possible extent, the movement in international trade while protecting the revenue […]

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Special Export Procedures

Local Clearance Procedure I (EIDR) 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.  Simplified declarations may be used by authorised traders.  Traders normally present a supplementary monthly declaration of all […]

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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 […]

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Customs Valuations

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.  They accord with the General Agreement on Trade and […]

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Customs Enforcement

Forfeiture Goods which have been legally imported or attempted to be legally imported whether in breach of duty or contrary to prohibitions or restrictions, are liable to forfeiture.  Any conveyances or any goods which are packed with or used to conceal goods liable to forfeiture, are themselves liable to forfeiture. Where goods are seized by […]

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Customs Offences

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.  Since 1993, the internal customs […]

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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. They must be approved by Revenue. Importations of non-EU mail must be declared in […]

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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. The Department of Agriculture issues import licences.  Different sections of the Department deal with licences in […]

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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). They apply […]

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Customs Simplified Procedures (RoI/EU)

Simplified Customs procedure The data which must be supplied at clearance is that required to identify the goods and allow customs to assess the risks. The formal customs declaration is made afterwards within a set timeframe. There are a number of procedures which facilitate simplified and speedier customs clearance. Simplified procedures are available for both […]

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Customs Simplified Procedures (EU/(UK)

Overview Customs Freight Simplified Procedure (CFSP) is an electronic customs declaration for speeding up the importation of goods. When CFSP goods arrive at a frontier from outside the EU, an initial declaration known as a Simplified Frontier Declaration is submitted by the trader to allow the release of the goods.  Subsequently, details of the consignment […]

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Food Safety Controls

Overview The importation of food products from outside the EU requires compliance with EU and UK hygiene safety, labelling and food composition regulations.  The hazard analysis and critical control point after the primary production stage (HACCP) system is used.   Non-EU suppliers must have equivalent systems in place. Food businesses after primary production must work in […]

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Authorised Economic Operators

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. Persons may be approved as AEOs at all levels in the international supply chain.  […]

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EU Surveillance

Overview EU Regulations sets out common rules for the application of safeguard measures to imports from certain non-EU countries that may cause serious injury or the threat of serious injury to EU producers, and for the surveillance of those imports. The rules for products from five countries differ from the EU’s general common rules for […]

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Revenue Preparedness Material

Process and negotiations The United Kingdom (UK) held a Brexit referendum on 23 June 2016. They subsequently invoked Article 50 of the Treaty on European Union. The consequence of these actions is that the UK are scheduled to leave the European Union (EU) on Friday, 29 March 2019 and therefore become a non-EU country. Invoking […]

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