2021 Customs Roll on Roll off System

Customs Roll-On Roll-Off Service You can access the  Customs Roll-On Roll-Off Service through the Revenue website. This service incorporates: the flow of commercial vehicles into and out of Irish ports and supports the just-in-time business model preferred by many businesses. It provides the following three functions: Pre-Boarding Notification Channel Look-up Parking Self Check-in Pre-Boarding Notification What […]

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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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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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The Customs Tariff

The Customs Tariff The customs tariff of the European Union determines the basis upon which customs obligations arise. The tariff was formerly published in a multi-volume looseleaf form in several volumes reaching many thousand pages. Tariff is now available online and is updated on an ongoing basis by the European Union. It is also published […]

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Tariff and Goods Classification Issues I

Classification of goods for tariff purposes It is essential that importers, exporters and their representatives properly classify goods. The failure to do so can give rise to an unpaid customs debt. This may arise in the course of a later audit. As with tax audits generally, there is the possibility of interest and penalty together […]

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Tariff and Goods Classification Issues II

Interpreting the Customs Tariffs (TARIC) The tariff is interpreted as a legal instrument. The courts interpret the Code in a broadly similar manner to the interpretation of legal documents and legislation generally. The context and objective of regulations are given effect. The general approach of the courts emphasise the various explanatory notes and official opinions. […]

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Brexit and Customs Issues

Brexit Risk In the absence of a Withdrawal Agreement, there is a risk that the UK may cease to be a member of the European Union on 29 March 2019 (may also apply to new exit date on 31 December 2020) without a transition period. This is a so-called hard Brexit. The United Kingdom has indicated that even in the event of a hard Brexit, it […]

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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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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 […]

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Trade within the EU

Overview The European Economic Community and the European Union into which it evolved, is a customs union. There are no customs duties on good passing between European Union Member States.  Custom duties arise when goods are imported into the European Union or when they are released into free circulation from a customs control process. In […]

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Importing in the EU

Overview Customs Duties are taxes on the import of goods. They are one of the oldest forms of taxation. Prior to joining the European Union, Ireland and the UK each had their own separate customs duties which applied to imports into each country. On joining the European Economic Community in 1973, Ireland and the UK […]

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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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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 (may also apply to new exit date on 31 December 2020) and therefore become a non-EU country. Invoking […]

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Customs Roles and Responsibilities Post-Brexit [Irish Revenue]

Roles and responsibilities for customs declarations post-Brexit Overview Ferry and airline operator obligations Haulier and freight forwarder obligations Importer obligations Exporter obligations Overview Post-Brexit, Irish businesses will have to comply with customs obligations when moving goods to, from or through the UK. The different roles and obligations of the various players in the supply chain are […]

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Revenue Customs Seminar [Jan 2019]

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 Contact McMahon Legal 

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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 […]

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Customs EU Guidance

EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Brussels, 11 December 2020 REV3 – replaces the notice (REV2) dated 14 July 20201 GUIDANCE NOTE WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES IN THE FIELD OF CUSTOMS, INCLUDING PREFERENTIAL ORIGIN INTRODUCTION Since 1 February 2020, the United Kingdom (‘UK’) has withdrawn from the European Union and […]

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Revenue Seminar for Customs Agents

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 Contact McMahon Legal 

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EU Study Smart Borders

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

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Customs Appeals

Customs appeals Overview First stage appeal Second stage appeal Overview You have the right to appeal against any decision taken by Revenue relating to the application of the customs legislation. The appeal is a two stage process: Stage 1 – If you are not happy with a decision by Revenue you can lodge an appeal […]

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Customs Audit

Overview A customs audit is the examination of accounts and other business records. It verifies the compliance of the business with the relevant legislation and Revenue requirements. The electronic declaration facilitates importers and exporters by relieving them of lodging documents to a customs station. Revenue assumes that all customs declarations submitted contain the correct information. […]

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Anti-Dumping [UK]

Guidance UK Trade Tariff: anti-dumping and countervailing duties Published 1 January 2009 Contents 1.Anti-Dumping Duty 2.Repayment claims 1. Anti-Dumping Duty An Anti-Dumping Duty (ADD) is a customs duty on imports providing a protection against the dumping of goods in the European Union (EU) at prices substantially lower than the normal value. In most cases, this is […]

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