Purpose of the 2023 Act The purpose of the Control of Exports Act 2023 is to provide for control of the export of items that can be used for civil or military purposes and for control of the provision of brokering services, technical assistance or transit of those items; to give full effect to Council Regulation (EU) No. 2021/821 of […]
Insurance Obligations On Sale of Goods In an export transaction, the sale of goods contract should provide that the costsof and duty to effect insurance during transit shall be paid for and undertaken by either the seller or buyer, as the case may be. The INCOTERMS may define who is to effect and pay the cost of insurance. If goods […]
Air Transport Conventions I The Warsaw Convention deals with the limitation of liability for loss and damage incurred by passengers and cargo in air transport. The first Warsaw Convention made in 1929 was the Convention for the Unification of Certain Rules Relating to International Carriage by Air. The Warsaw Convention has been amended and has been ultimately replaced by the […]
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 exit and prevent the re-entry export of […]
Local Clearance Procedure I 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 of its exports to Customs. The […]
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 on imports into each country. On joining the European Economic Community in 1973, Ireland and the UK abolished their own customs duties. […]
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 frontiers with Northern Ireland were […]
GATT Basic Principles The General Agreement on Tariffs and Trade (GATT 1994) sets out the basic rules governing international trade in goods. Almost all countries are members The Agreement provides a number of basic principles. The most important principles are the most-favoured-nation treatment and the principle of non-discrimination. Member countries of the WTO (World Trade Organisation) must accord to products […]
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 to the EU as a […]
Various Controls The importation of some goods of certain goods is subject to prohibitions, restrictions or licensing. The reasons for the restrictions and prohibitions vary. Agricultural products The Common Agricultural Policy provides that most imports of agricultural products require a licence. The Department of Agriculture issues import licences. Different sections of the Department deal with licences in respect of meat, dairy products, […]
Intra-EU trade Generally, there is free movement of goods and services throughout the EU. Border posts have been largely dismantled since 1992. The European Union Treaties allow limited exceptions that can be justified on public policy, health and security grounds. EU states may maintain restrictions on free movement that are objectively necessary on these grounds. The restrictions must be no […]
Automated Entry Processing System Revenue’s automated entry processing system (AEP) undertakes validation, processing, duty accounting, calculation and clearance of customs declarations. It verifies data format, validations, preferential rates, prohibitions and restrictions. It verifies that sufficient credit is available on the trader’s account to cover import liability. Traders may be approved for direct trader input by the AEP bureau. A digital […]
Stages of Import There are six stages in the import process by sea or air; the advance provision of information; the report of the arrival of means of transport; the presentation of the goods; the declaration of the goods; the examination of the goods; the release of the goods; Entry Declaration and Presentation Ships and aircraft arriving in the EU […]
The EU Common Customs Tariff The European Unions Common Customs Tariff sets out the rules and the rates of duty applicable to imports into the European Union. The EU Common Customs tariff is a three volume guide setting out custom duties and other relevant information applicable to the import and export of goods. It enables importers and exporters to comply […]
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 Tariffs rules for valuation. The […]
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, excise duty will become payable […]
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. They may include exporters, freight […]
Simplified customs procedure Simplified procedures are available for both imports and exports. The principal procedures are the Simplified Declaration Procedure and the Local Clearance Procedure, now Entry in the Declarant’s Records. An authorisation is required from Revenue to operate the procedure. Authorised Economic Operators are deemed to have the necessary qualifications, subject to any additional conditions relevant to the simplification […]
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 a secondary residence in the […]
Arrival by Post Customs law applies to goods arriving by post. Postal authorities must hand over suspicious packages to the Revenue. Items may be searched and seized. A postal service must designate depots to deal with mail from outside the EU. They must be approved by Revenue. Importations of non-EU mail must be declared in its broad description Non-EU mail […]