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 […]