Imports
Imports will arise in the Republic of Ireland for goods moved from Great Britain and Northern Ireland (if applicable). Movements from the Continent through the UK land bridge are subject to the similar transit procedure set out in another chapter.
The form of declaration interface offered by software providers differs from provider to provider. It does not directly resemble the SAD document as the relevant data is usually organised more logically. However, the systems produce a pdf SAD in the traditional form.
The online interface / form may be organising more logically than the sequence of designated box numbers below. For example, the interface templated of one provider organises the data as follows
- consignor
- consignee
- declaration type
- value details
- payment details
- transport information
- transport document information
- item details
- package details
- goods information
- value information
Some providers have a large single page declaration and others have a single page but with the ability to open further pages to insert information into the more detailed boxes. Some boxes may require extensive information, which many others are blank and inapplicable.
There are usually drop-down menus which open up past entries or a menu of possibilities relevant to the data item concerned. For data items more specific to the trader there may be a pop out menu by which new standard entries may be added.
If done manually the single administrative document would contain multiple codes. There are separate references for the menu of codes for possible inputs. The codes reflect the particular options and types of document a matter which can be entered.
Import Declaration Data Set
Box 1: Declaration Type (Mandatory)
Code IM is used in the case of trade between member states placing non-EU states under a customs procedure.
Box 2: Consignor/Exporter (Mandatory)
Box 2 identifies the consignor of the goods, i.e. the sender. It is optional for member states for imports. States may or may not require it.
Enter the full name and address of the last seller of the goods prior to their importation into the Union. In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box and the list of consignors/exporters attached to the declaration. In the case of an import, where there are more than two parties the last seller should be indicated.
Box 5: Items (Mandatory)
Box 5 sets out the total number of items, the subject of the declaration. This is based on the number of commodity codes. The declaration being per consignment, may have multiple different types of goods each with a separate code. The maximum number of codes is 99.
Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.
Box 7: Reference number
Box 7 allows entry of a reference number if desired. This is the trader ’s reference number. The entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number. It might be the flight number manifest reference or bond reference for a groupage case.
Box 8: Consignee (Mandatory)
Enter the EORI number (Economic Operators Registration and Identification number; the trader ’s Revenue issued reference number). The consignee will often be the declarant.
Where the consignee does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Box 12 Value Details
This sets out certain valuation details. This may refer to an authorisation regarding reduction of valuation proofs. S is the code where the commercial value is below €20,000. A is the code where the commercial value is above €20,000. In this case a code is inserted in box 44 representing the document certifying value
Box 14: Declarant/Representative (Mandatory)
Box 14 identifies the type of representative if any involved and contact details. The representative may be indicated, and the person on whose behalf declaration is also indicated. An additional information sheet may be required in the case of a paper return.
The declarant may be an indirect or direct representative. An indirect representative takes full tax liability. The direct representative acts in the name of the declarant.
Enter the EORI number. Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Box 15: Country of dispatch/export (Mandatory)
This is the country of export. If neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate country, enter in box 15a the relevant Union code from The published list of codes for the country from which goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure.
Box 17: Country of destination (Mandatory)
Enter in box 17a the Union code from the published list of codes as follows:
For the formalities for release for free circulation including end-use, or for home-use, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.
Box 18: Identity and nationality of means of transport on arrival
Box 18 identifies the means of transport on which goods are loaded. Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.
Depending on the means of transport concerned, the following details concerning identity may be entered:
Means of transport Method of identification
Sea and inland waterway transport – Name of vessel (IMO number)
Air transport – Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
the estimated time of arrival must be input in a precise format, showing the time and date.
Box 20: Delivery terms (Mandatory)
Using the relevant Union codes and headings from the published list of codes, give particulars of the terms of the commercial contract. This is the relevant INCOTERM about the allocation of responsibilities for carriage, insurance and delivery obligations. Terms of delivery, place and terms of delivery situation or status may also be required where the goods are to be delivered at a particular place. Accordingly, where goods are to be made available at a particular place this should be inserted even if outside Ireland.
The code will refer to the term of sale such as ex works by which the buyer must arrange carriage and insurance from the seller’s premises or other terms such as delivered at frontier or delivered duty paid.
Box 21: Identity and nationality of active means of transport crossing the border
Box 21 set out the name and nationality for the means of transport at the point of crossing the EU border. Using the relevant Union code from the published list of codes, enter the nationality of the active means of transport crossing the Unions external frontier.
There are online search functions for the IMO register of vessels and aircraft which readily identify this information. They are usually linked by the relevant software.
In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a seagoing vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.
The transport documents will also appear in the list of documents. A bill of lading is the general type of contract for carriage by sea and an air waybill is the general type of contract for carriage by air. The coded document type will appear in box 44, the list of documents referenced.
Box 22: Currency (Mandatory) and total amount invoiced
Box 22 sets out the currency and total amount for customs valuation purposes for currencies other than the domestic currency (/euro or sterling as the case may be).Using the relevant code from the published list of codes, enter in the first subdivision (22.1) the currency in which the commercial invoice was drawn up. Enter in the second subdivision (22.2) the invoiced price for all goods declared. Non-euro currencies are converted to Euro at a rate specified by revenue.
Box 24: Nature of transaction
Using the relevant codes from the published list of codes, enter the type of the transaction concerned. The codes refer to such matters as outright sales, hire purchase, sale on approval return of goods and other classes of transaction.
Box 25: Mode of transport at the border (Mandatory)
Box 25 sets out the one-digit code for the mode of transport used at the border. Using the relevant Union code from the published list of codes, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union.
Box 26: Inland mode of transport
Box 26 sets out the mode of transport at the trader ‘s inland facilities where applicable. Using the relevant Union code from the published list of codes, enter the mode of transport upon arrival.
Box 29: Office of entry (Mandatory)
Using the relevant Union code from the published list of codes, enter the customs office by which the goods entered the customs territory of the Union. Each port and airport et cetera will have its own unique code.
Box 30: Location of goods (Mandatory)
Box 30 sets out the location of the goods by country code by location code and by sheds/identity code. Enter the precise location where the goods may be examined.
The codes are set out in the Tariff Volume 3. This is the point where they enter Ireland in the case of an Irish import in most cases. It will often be the same as the office of entry although different schemes of codes apply.
Box 31: Packages and description of goods; (Mandatory/ Optional as to parts)
Box 31 describes the goods and packaging to enable identification. The goods may be described in free text as opposed to coded form.
The number of pieces is specified. Using the relevant Union code from the published list of codes, enter the kind of the packages. If containers are used, their identifying marks should also be entered in this box. It should give the identification number of a freight container where applicable.
Marks and numbers — Container No(s) — Number and kind
Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration, together with the particulars necessary to identify them. The description of the goods means the normal trade description.
Except for non-Union goods placed under the customs warehousing procedure, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification. This box must also contain the particulars required by any specific rules (e.g. VAT, excise duties).
Box 32: Item number (Mandatory)
Box 32 enters the declared number of goods in sequence. Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.
Box 33: Commodity Code (Mandatory)
Box 33 sets out the commodity code from the online tariff. An additional four digits apply to agricultural goods subject to CAP variable charges or anti-dumping duties.
Enter the code number corresponding to the item in question, as described in the published list of codes. The Member States may provide for entry of a specific nomenclature concerning excise duties in the fifth subdivision.
There will be 10 digits for imports. TARIC additional codes may be required. These will be described in the TARIC and may specify particular conditions relevant to that category of goods being applicable or not applicable. There may be multiple additional codes in relation to particular goods whether are multiple applicable issues which must be dealt with/certified in importing that particular category of goods.
Box 34: Country-of-origin code (Mandatory)
Box 34 sets out the country of origin if a common agricultural policy export refund is being given if applicable it must set out the last country of substantial processing
Enter in box 34a the relevant Union code from the published list of codes for the country of origin, as defined in Title II of the Code.
The relevant EU code should be used to enter the country of origin. The country codes are published by the EU and are available on the above website GEONOM
Box 35: Gross mass (kg) (Mandatory)
Box 35 sets out the gross mass of goods and packaging. Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment. Where a declaration covers several types of goods, Member States may decide that, for certain procedures, the total gross mass only be entered in the first box 35, the remaining boxes 35 being left blank.
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
— from 0.001 to 0.499: rounding down to the nearest kg,
— from 0.5 to 0.999: rounding up to the nearest kg,
— a gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams).
Box 36: Preference (Mandatory)
Box 36 contains information on the tariff treatment of goods. This includes preferences and various other measures such as tariff quotas. It is to be completed when goods are entering to free circulation from outside the EU.
Box 37: Procedure (Mandatory)
Box 37 identifies the Customs procedure code under the declaration. This could be for example release to free circulation and payment of duty if applicable. As set out separately, there are multiple other types of procedures to which the goods could be declared. Goods may be declared first to a warehousing procedure for example, and later to free circulation
Using the relevant Union code from the published list of codes, enter the procedure for which the goods are declared. The codes to be entered in the first division are four-digit codes consisting of two digits representing the customs procedure requested and two digits representing the previous procedure.
The codes to be entered in the second subdivision are three-digit codes consisting of a letter followed by two alphanumeric characters. They must be used in relation to the procedure referred to in the first two characters
The codes for the first division and the possible combinations for the second division are set out in notes. The possible combinations are complex and depend on the particular procedure and are explained in detail in explanatory notes.
Box 38: Net mass (kg) (Mandatory)**//
Box 38 is usually obligatory. It sets out the weight in kilograms of goods without packaging. Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.
Box 39: Quota
Box 39 sets out relief from duty against the tariff quota. The three-digit code determines whether any relief applies. Enter the order number of the tariff quota for which the declarant is applying. The quota may require a licence, or it may be on a first-come first-served basis. It is usually possible to search the see the amount of quota still available for the relevant period*.
Box 40: Summary declaration/Previous document (Mandatory)
Using the relevant Union codes from the published list of codes, enter the reference particulars of any summary declaration used in the Member State of import or of any previous document.
Box 41: Supplementary units
Box 41: Where more than one of quantity is shown against a commodity code box 41 is to set out to 3 decimal places the quantity for which duty is paid. Otherwise, it is rounded up to the nearest whole number. Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.
Box 42: Item price
Box 42 sets out the item price. Enter the price of the item in question. This is the value of the item under the relevant commodity code rather than the total commercial value. If there is more than one commodity is necessary to set out the costs per commodity code.
Box 42 requires the item price. This is the part of the invoice price relating to the item concerned. It may be the part of the invoice price from box 22 that relates to the item in accordance with the terms of delivery.
The item price must be indicated in the currency indicated in the first subdivision of box 22 and may have two decimal places. If box 22 is not used, an equivalent method of completion of box 42 applies.
If the invoice contains more than one item and the invoiced amount contains additional expenses which are comprised together for all items shown separately in the invoice the additional expenses must be divided to all items, e.g. freight costs by weight or volume. Insurance costs by price et cetera.
Box 43: Valuation method
Box 43 sets out the method of valuation used. Using the relevant Union code from the published list of codes, enter the valuation method used. The transaction value method (1) is the norm.
Codes 1 Transaction value of the imported goods 2 Transaction value of identical goods 3 Transaction value of similar goods 4 Deductive value method 5 Computed value method 6 Value based on the data available (fall-back method
Box 44: Additional information/Documents produced/Certificates and authorisations
Box 44 is required for most types of procedures. It covers additional information, documents produced certificates and authorisations, as particular circumstances required. The box shows information about the documents certificates and authorisations concerned.
The relevant codes are to be used. The documents required depend on any specific rules for the particular goods. There will usually be at least the commercial invoice and transport document. Very often there will be several further documents required, including licences certificates valuation declarations et cetera.
They are entered on the SAD by reference to codes. The relevant commodity code may require certain further documents. The software will usually pick up the relevant types of documents at various points with the resultant box 44 on the generated SAD, which will look like a sequence of codes.
Where a quota is claimed other documentation required to support the application must be set. Using the relevant codes from the published list of codes, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.
When goods are the subject of a VAT-exempt supply to another Member State, the information required shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.
Box 45: Adjustment
Box 45 sets out the terms on which the invoice has been raised to allow for adjustments. This box contains information of any adjustments when no DV1 (valuation) form is produced in support of the declaration. Any amounts to be entered in this box are to be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.
Box 46: Statistical value (Mandatory)
Box 46 sets out the statistical value of the goods in the domestic currency
Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed, in accordance with the Union provisions in force.
There are codes for the currencies entered in box 44. The statistical value is to be entered as a whole number without decimal places in this currency. Box 46 is mandatory for several of the most important procedures including release for free circulation export and dispatch.
Box 47: Calculation of taxes
Box 47 has five columns which must be completed for each duty or tax on goods that are declared. Box 47 comprises the calculation of taxes. The tax base applicable such as value weight or other should be entered.
Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from the published list of codes, the following should be shown on each line:
- the type of tax (e.g. import duty, VAT),
- the tax base,
- the rate of tax applicable,
- the amount of tax payable,
- the method of payment chosen (MP).
The software will build up the customs value to include the basic price plus costs to the border where applicable. The applicable tariff rate and VAT rate are included. In the case of agricultural products particulars may be required such as weight and even ingredients.
The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed. The amount must be expressed in the currency of the state where the import or export formalities are completed or if a currency code is entered in box 44 in the currency thereby entered.
Completion of the columns for the type of tax and tax base is mandatory in the case of release for free circulation and end-use placing under a special procedure other than transit
Box 48: Deferred payment
Box 48 sets out the codes for deferment of payment at importation. Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.
Box 49: Identification of warehouse
Box 49 sets out the codes for identification of warehouses, where applicable. Using the relevant Union code from the published list of codes, enter the reference particulars of the warehouse.
Box 54: Place and date, signature and name of the declarant or his representative
Enter the place and date of the completion of the declaration. Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy, which is to remain at the office of import, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.
The return is almost invariably sent electronically. It may be accepted in the sense of not being rejected, provided the correct type of information is inserted. If the form is rejected the relevant errors will be specified and will need to be amended and resubmitted.
On import, the ultimate green routing occurs only when the goods approach the port. Revenue is putting in place systems including apps for drivers on ferries to give them notice of whether interventions are required. If tax payable the relevant funds must be in the account.
The data must be supplied in part by the trader regardless of whether the trader or the logistics provider make the declarations.
Movement of Goods in Group or to Branch
The export and import requirements also apply if the trader move goods to or from the trader’s own branch or group company in the other jurisdiction. For example, if the trader decides to move goods from a company or permanent establishment in the Republic of Ireland to the UK (for example for the purpose of acting as an exporter from the trader ’s UK suppliers) customs processes, duties and VAT apply on the movement even though the movement is within a single company simply because the goods cross the border. The same considerations apply to the export side. A movement of goods across the border even within the single company is equally an export.
