General Requirements Goods leaving the European Union must do so in accordance with the export procedure laid down in customs law. Export formalities apply including the common commercial policy measures and in some very few cases, export levies or duties. The safety and security legislation applicable to the import of goods applies to exports. The […]
Category: Customs Exports [Ire]
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 […]
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 […]
Import Customs Procedures EU (UK)
Pre-Entry Summary Declarations (Security Requirements) The Import Control System (ICS) is part of the EU-wide Automated Import System to facilitate import procedures. EU Safety and security laws mean goods destined to arrive in the EU must be declared to the Office of First Entry to the EU (that member state’s ICS) within set time limits. It is mandatory for carriers […]
Export Customs Procedures EU (UK)
Overview Goods exported out of the European Union must be entered under an export procedure and declared to customs. The document used to do this is the Single Administrative Document. It is a multi-functioning form which also functions as the export declaration. It may also serve as the transit declaration and import declaration. The Single […]
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 enforce VAT and in particular ensure the […]