Overview AIS is Revenue’s new electronic national import system which will be used to process import declarations from Monday, 2 November 2020 at 9:00am. It will replace: the import Single Administrative Document (SAD), currently processed under the Automated Entry Processing (AEP) system and the Import eManifest system. It is important that you are familiar with: how AIS […]
Category: Customs Procedures [Ire]
Customs Import Manual -AIS
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Revenue Preparation Slides
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Revenue Special Issues Slides
Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website
Haulier 2021 Irish Revenue Guidance
Revenue provides important Customs advice to hauliers and truck drivers moving goods from Great Britain (GB) into Irish ports Today (5/1/2021) Revenue provided important advice to hauliers and truck drivers moving goods to, from or through, Great Britain (GB) into Ireland by ferry in relation to the following: creating a correct Pre-Boarding Notification (PBN) the […]
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, […]
Some Customs Control Issues
Infringing Goods Goods which infringe intellectual property may not be imported into the EU, released for free circulation, exported, re-exported or placed in a suspensive arrangement. An application can be made to the customs authority for the detection and destruction of goods infringing intellectual property. The legislation applies to counterfeit and pirated goods, breaches of […]
Special Procedures (General Issues)
General provisions Goods may be placed under any of the following categories of special procedures: transit, which shall comprise external and internal transit; storage, which shall comprise customs warehousing and free zones; specific use, which shall comprise temporary admission and end-use; processing, which shall comprise inward and outward processing. Authorisation I An authorisation from the […]
Customs Controlled Processing Procedures
Inward processing Under the inward processing procedure non-Union goods may be used in the customs territory of the Union in one or more processing operations without such goods being subject to any of the following: import duty; other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do […]
Temporary & End Use Procedure
Temporary admission Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following: other charges as provided for under other relevant provisions in force; commercial policy […]
Warehousing & Free Zones
Storage -Common provisions Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to any of the following: import duty; other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do not prohibit the entry or exit of goods […]
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 […]
Low Value Bulking of Imports 2021
New form of customs declaration for low value consignments Following an amendment to the Union Customs Code Delegated Regulation (EU) 2015/2446, it will be possible from 1 January 2021 to declare goods up to 150 € using a customs declaration that requires 3 times less data than a standard declaration. From 1 January 2021 the existing VAT exemption for goods up […]
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 […]
Goods NI to GB UK Post-Deal Guidance
Guidance Moving qualifying goods from Northern Ireland to the rest of the UK Find out which goods qualify for unfettered access when moving from Northern Ireland to the rest of the UK. Published 11 December 2020 Last updated 13 January 2021 — see all updates From: HM Revenue & Customs Contents Which goods are qualifying Northern […]
Temporary ENS Waiver Facility 7 Jan 2021
RoRo movements – Temporary facilitation for ENS Following extensive engagement with trade and business it is clear that significant numbers of businesses are submitting customs declarations, which returns the associated MRN’s within seconds and are using these to create and populate the relevant Pre-Boarding Notification (PBN) without any issues. Revenue ICT systems are fully operational […]
EU Customs and Tax Post-Deal FAQs
BREXIT: END OF TRANSITION PERIOD FAQs ON TAX AND CUSTOMS This document gives an overview of the impact that the UK’s withdrawal from the Single Market and EU Customs Union will have in the areas of taxation and customs, as of 1 January 2021. These FAQs can serve as a first point of reference, providing […]
Customs EU Guidance Post-Deal
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Brussels, 23 December 2020 REV4 – replaces the notice (REV3) dated 11 December 20201 GUIDANCE NOTE INTRODUCTION Since 1 February 2020, the United Kingdom (‘UK’) has withdrawn from the European Union and has become a ‘third country’.2 The Withdrawal Agreement3 provides for a transition period ending on 31 […]
Simplified Declarations
Simplified declaration procedure for imports A simplified customs declaration allows an economic operator to omit some particulars and supporting documents of a standard declaration at the time of customs clearance. The simplified customs declaration is a two step procedure: The simplified declaration, containing the minimum required data elements is lodged by the economic operator. The […]
Reporting for Vessels and Aircraft
Customs reporting for vessels and aircraft entering or leaving the State Who must report? The master of a vessel or the pilot-in-command of an aircraft must report electronically their arrival or departure to Revenue if they are carrying goods that: have not been released for free circulation within the European Union (EU) or are subject […]
EU Customs Guidance No Deal
GUIDANCE NOTE WITHDRAWAL OF THE UNITED KINGDOM AND CUSTOMS RELATED MATTERS IN CASE OF NO DEAL The United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the Union pursuant to Article 50 of the Treaty on European Union. This means that as from 30 March 2019, 00:00h (CET) (‘the […]