Other Documents and Requirements

In addition to completing the declaration, traders need to retain certain documentation including the commercial invoice, packing list, identification documents and licensing where applicable. This is part of the basic paper trail required in the event of an audit. The trader ’s existing systems would need this data for sales VAT and other tax purposes.

It may be that the tariff lines for goods involve additional requirements. This would be relatively unusual. Identification of any such requirements should be undertaken by way of a review of the tariff categories which can be done in the context of checking the duties. Some categories of products might involve some special handling considerations or be likely of their nature to have the relevant requirements.

Information Required by Logistics Provider or Customs Agent

The logistics providers (or another third-party provider) should be able to identify what information they will require from the trader to complete the Republic of Ireland and GB declarations mentioned above. They should be able to identify and designate the channel through which this information is to be communicated.

Traders should consider how their existing order system can be supplemented in order to provide the requisite additional details. The majority of entries would apply on a routine basis and will be capable of being established and set up in standard terms. The key variables should be apparent.

It may be that the trader ’s logistics provider enjoys simplifications which reduce the number of items required on the ultimate entry. It may be that the logistics provider can gather the information from basic information supplied by the trader plus physical inspection of the goods. Much of the relevant information refers to the way the goods are transported and other matters within the control of the logistics provider.

Other Documents and Requirements

In addition to completing the declaration the trader needs to retain certain documentation including the commercial invoice, packing list, identification documents, licensing where applicable et cetera. This is part of the basic paper trail required in the event of an audit. The trader ’s existing systems would need this data for sales VAT and other tax purposes.

It may be that the tariff lines for goods involve additional requirements. This would be relatively unusual. Identification of any such requirements should be undertaken by way of a manual review of the tariff categories which can be done in the context of checking the duties. Some categories of products might involve some special handling considerations or be likely of their nature to have the relevant requirements.

The trader ’s suppliers should be able to collate the information and inform the trader whether there are any special tariff requirements applicable to categories of goods which impact upon the way the trader ’s system or the trader ’s personnel communicate with logistics provider’s system for collecting the trader ’s customs controls data.

Revenue messaging on Imports (Republic of Ireland side)

The imports are declared electronically to Revenue through the direct trader input (DTI) facility. Automated entry processing (AEP) is the Revenue’s electronic system dealing with validation processes, accounting, control and clearance of customs declarations both in relation to imports and exports. The import control system processes pre-arrival declarations and import declarations.

The security declaration known as the entry summary declaration (safety and security) is required to give pre-notice of arrival.  There are time limits within which the exit summary declaration must be lodged depending on the type of transport involved. The trader s may also complete the full import customs declaration declaring the goods to free movement and accounting for or paying duties in advance of the movement.

The electronic arrival system records the scheduled time of arrival of aircraft and shipping. It is fed by the Airport Authority for air traffic and the Department of Transport for sea traffic. It provides the estimated time of arrival. The arrival system gives notice of the actual times of arrival. It is only at this point that green, orange or red routing messages issue. Revenue may require examining the goods or documents or both, even where a prior customs declaration has been accepted.

Revenue Messaging Export from Ireland

On export, both an exit summary declaration (safety and security) and a customs export declaration is required to Irish Revenue. There are time limits within which the exit summary declaration must be lodged depending on the type of transport involved. A single declaration can be lodged

Once the export customs declaration has been accepted notification is given of the routing of the goods. On export as on imports, there is the possibility of green routing allowing for clearance without examination orange routing, a documentary examination, and red routing with goods and documentary examination. In practice, checks are less likely on export than on import.

The exit summary declaration and export declaration must be made in advance to the Irish revenue. They may be made as a single combined return. Simultaneously the below processes should be undertaken to ensure entry on the UK side.

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