Controlled Exports
Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
Exportation of Cultural Goods, Archaeological Objects,
Documents and Pictures
This document was last reviewed May 2017
Email: rcpr@revenue.ie
1
Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
CONTENTS
1. INTRODUCTION…………………………………………………………………………………………………………..3
2. LEGISLATION………………………………………………………………………………………………………………3
3. PROHIBITION/RESTRICTION …………………………………………………………………………………….3
4. ACTION TO BE TAKEN………………………………………………………………………………………………..3
5. RISK INFORMATION FORM ……………………………………………………………………………………….4
6. ENQUIRIES CONCERNING THIS MANUAL ……………………………………………………………….4
2
Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
1. INTRODUCTION
Council Regulation 116/2009 provides for the control on the export of cultural goods. The
Department of Arts, Heritage and the Gaeltacht (DAHG) is the competent authority with
responsibility for the implementation of the regulation. The aim of the regulation is to ensure
that the export of cultural goods is subject to the presentation of an export licence.
Cultural goods in general refer to:
· Archaeological objects from excavations and archaeological sites over 100 years;
· Sculptures, books etc. more than 100 years old;
· Pictures and paintings.
2. LEGISLATION
Council Regulation 116/2009
Commission Implementing Regulation 1081/2012
Customs Act 2015
National Cultural Institutions Act 1997
3. PROHIBITION/RESTRICTION
(a) The export to third countries, of certain cultural goods, archaeological objects, documents and
pictures is restricted except under licence under the National Cultural Institutions Act 1997.
Details of these goods can be found in Annex 1 to the Regulation 116/2009
The Department of Arts, Heritage and the Gaeltacht is the competent authority for the issue of
licences to export cultural goods/objects to destinations outside the EU.
(b) Within the EU
Cultural goods subject to restrictions under the National Cultural Institutions Act 1997 require
licences from the following bodies:-
National Museum of Ireland: archaeological objects
National Library of Ireland: documents, manuscripts, paintings or drawings
4. ACTION TO BE TAKEN
When an export licence is presented as per paragraph 3(a):
3
Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
· Check the expiry date of the export licence;
· Check that the description on the SAD corresponds with that on the export licence;
· Check that the export licence number displayed in Box 44 of the SAD corresponds
with that on the actual licence;
· Complete Box 23 and 26 on parts 2 and 3 of the export licence and return part 2 to
the holder or his representative;
· Box 26 on part 3 of the export licence should be authenticated with an official stamp
and returned to the licensing authority.
Where it is suspected that cultural goods, archaeological objects, documents and pictures are
being exported to 3
rd countries in contravention of the licensing requirements, the matter
should be reported immediately to:
Cultural Institutions Unit,
Department of Arts Heritage and the Gaeltacht
New Road
Killarney
Co. Kerry
Telephone: (064) 6627300
DAHG will advise Customs staff on action they are taking in respect of the attempted
exportation.
While not subject to normal Customs controls, where it is suspected that cultural goods are
being moved within the EU without licence, contact the relevant bodies as referenced in
paragraph 3(b) with details.
5. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk Management
System) should be used by staff to inform Customs authorities of other Member States of
any significant irregularities, which have come to light in respect of exportation of cultural
goods. For further information on CRMS/RIF, staff should contact:
Nuala O’Callaghan 01-6744317
Mark Hynes 01-677-4327
Email: Customsriskunitgroup@revenue.ie
6. ENQUIRIES CONCERNING THIS MANUAL
Any enquiries relating to this manual should be directed to:
4
Tax and Duty Manual Exportation of Cultural Goods, Archaeological Objects, Documents,Pictures
rcpr@revenue.ie
01-6744329
Exportation of Dangerous Chemicals
E-mail: rcpr@revenue.ie
………………………………………………………………………………………………………Updated March 2017
2
CONTENTS
1. INTRODUCTION …………………………………………………………………………………………………..3
2. EXPORT PROHIBITION / RESTRICTION ………………………………………………………………3
3. ACTION BY CUSTOMS AT EXPORTATION …………………………………………………………3
4. CONTACT DETAILS FOR DESIGNATED NATIONAL AUTHORITIES……………….4
5. RISK INFORMATION FORM…………………………………………………………………………………4
6. ENQUIRIES CONCERNING THIS MANUAL………………………………………………………….4
3
1. INTRODUCTION
The Chemicals Act 2008 provides for controls on the export and import of dangerous
chemicals, including pesticides, in accordance with Regulation (EC) 649/2012 as amended.
In this regard, the HSA (Health & Safety Authority) is the DNA (Designated National
Authority) in Ireland with responsibility for industrial chemicals. The Pesticide Control
Service of the DAFM (Department of Agriculture Food and the Marine) is the DNA with
responsibility for pesticides.
Reference to dangerous chemicals in this manual refers to both industrial chemicals and
pesticides.
Revenue is responsible for controlling the export and import of dangerous chemicals. This
instruction relates only to the control of exports of chemicals. The control by customs
authorities in respect of the importation of chemicals is under discussion at EU level and a
further instruction will issue when agreement has been reached.
2. EXPORT PROHIBITION / RESTRICTION
Prohibition
Regulation (EC) 649/2012 prohibits the export of some dangerous chemicals and this means
that exportation of the chemicals in question cannot be permitted under any circumstances.
Restriction
Regulation (EC) 649/2012 restricts the export of some dangerous chemicals and this means
that exportation of the chemicals in question can only take place if the exporter has been
granted an authorisation to do so. This authorisation is known as a RIN (Reference
Identification Number) and it confirms that the necessary permission has been given by the
DNA, European Commission and destination country for the export of the specified
chemicals.
Details of all RINs are recorded on ePIC, an IT system established and maintained by ECHA
(European Chemicals Agency) for the Export of Dangerous Chemicals. The RIN reference
number must be entered by the exporter in Box 44 of the export SAD. See Section 3 for
further information.
3. ACTION BY CUSTOMS AT EXPORTATION
AEP Profiles
A number of profiles have been set on the AEP system in respect of exports of dangerous
chemicals. Where a profile is activated, staff should note the accompanying profile
instruction and act accordingly. Any questions can be directed to Prohibitions & Restrictions
Unit.
4
RIN validation
Where the exporter declares a RIN in Box 44 of the SAD, the AEP profile will instruct staff
that the RIN must be validated by Customs before the export can be permitted to proceed. In
order to do this, staff should consult ePIC which can be accessed via the following link:
The following material is either exempt from or not required to be published under the
Freedom of Information Act 2014.
[…]
Where Customs staff suspect that there is an attempt to export a dangerous chemical without
following the correct procedure, the consignment should be detained and staff should contact
Prohibitions & Restrictions Unit. A RIF (Risk Information Form) may be used where
appropriate. See Section 5 of this instruction for further information.
4. CONTACT DETAILS FOR DESIGNATED NATIONAL AUTHORITIES
In the case of industrial chemicals, contact details for the HSA are as follows:
Email: chemicals@hsa.ie
Tel: 1890 289 389
In the case of pesticides, contact details for the Pesticide Control Service of DAFM are as
follows:
Email: pcs@agriculture.gov.ie
Tel: 01 6157552
5. RISK INFORMATION FORM
The RIF, which is part of the CRMS (Customs Risk Management System) should be used by
staff to inform Customs authorities of other Member States of any irregularities which have
come to light in respect of the exportation of dangerous chemicals. For further information
on CRMS/RIF staff should contact:
Nuala O’Callaghan 01 – 6744317
Mark Hynes 01-6774327
Email: Customsriskunitgroup@revenue.ie
6. ENQUIRIES CONCERNING THIS MANUAL
Further enquiries can be directed to:
Prohibitions & Restrictions Unit
Corporate Affairs & Customs Division
Dublin Castle
rcpr@revenue.ie
5
Tel: 01- 6744329
Manual relating to The Exportation of Dual-Use Items
This manual was updated July 2017.
rcpr@revenue.ie
2
CONTENTS
1. INTRODUCTION ……………………………………………………………………………3
2. LEGISLATION………………………………………………………………………………3
3. DUAL USE LICENCES ……………………………………………………………………..3
4. ACTION TO BE TAKEN AT PORTS AND AIRPORTS…………………………………….4
5. RISK INFORMATION FORM ………………………………………………………………4
6. CONTACT INFORMATION ………………………………………………………………..4
3
1. INTRODUCTION
The term Dual-Use Items refers to goods, including software and technology,
that have both civil and military applications. EU law requires Member States
to put in place licensing procedures for the control of exports of Dual-Use
items. In order to export certain goods of this type the exporter must be in
possession of a Dual Use Licence
DJEI (Department of Jobs Enterprise & Innovation) is the competent authority
in Ireland with responsibility for the licensing of Dual-Use items for
exportation and is responsible for determining whether or not an item requires
a licence. Revenue’s role relates to possible intervention and control at the
point of export.
2. LEGISLATION
EU level
Council Regulation (EC) No 428/2009
National level
Control of Exports Act 2008
Control Of Exports (Goods and technology) Order 2009 S.I. No. 305 of 2009
Control Of Exports (Dual use Items) Order 2009 SI No. 443 of 2009
3. DUAL USE LICENCES
Where an exporter requires a Dual Use Licence, an application must be
submitted to DJEI who then process the application and where appropriate,
issue a licence to the exporter.
There are 3 types of Dual-Use Licence:
§ Individual Dual-Use licence
§ Global Dual-Use licence
§ Union General Export Authorisation (UGEA)
On a quarterly basis, DJEI provides Customs Division with an updated list of
licences issued in respect of exports of Dual Use items.
The following material is either exempt from or not required to be published under the
Freedom of Information Act 2014.
[…]
SAD Declaration
The exporter is obliged to indicate on the SAD whether or not a Dual Use
Licence is required for a consignment. In order to declare that a Dual Use
Licence is required in respect of an export, the exporter must enter code X002
+ licence reference in Box 44 of the SAD.
4
The following material is either exempt from or not required to be published under the
Freedom of Information Act 2014.
[…]
4. ACTION TO BE TAKEN AT PORTS AND AIRPORTS
The following material is either exempt from or not required to be published under the
Freedom of Information Act 2014.
[…]
5. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk
Management System) should be used by staff to inform Customs authorities of
other Member States of any irregularities which have come to light in respect
of the export or attempted export of Dual-Use items. For further information
on CRMS/RIF staff should contact:
Email: customsriskunitgroup@revenue.ie
6. CONTACT INFORMATION
Prohibitions and Restrictions Unit
Email: rcpr@revenue.ie Ph: 01 6744322
Importation of Fireworks
rcpr@revenue.ie
Updated February 2017
CONTENTS
1. INTRODUCTION ………………………………………………………………………………………………………….3
2. LEGISLATION ……………………………………………………………………………………………………………..3
3. PROHIBITION / RESTRICTION…………………………………………………………………………………..3
4. ACTION REQUIRED…………………………………………………………………………………………………….3
5. HEALTH AND SAFETY………………………………………………………………………………………………..3
6. RISK INFORMATION FORM (RIF)……………………………………………………………………………..4
7. ENQUIRIES…………………………………………………………………………………………………………………..4
1. INTRODUCTION
National legislation provides for controls on the importation of fireworks. For the purposes of this
manual, the term importation includes intra-Community movements.
2. LEGISLATION
The importation of fireworks is covered by the following provisions.
§ Explosives Act 1875
§ Order in Council No 10A
§ S.I. No. of 450 of 1994
§ S.I. No. of 1 of 2010
§ S.I. No. of 416 of 2010
3. PROHIBITION / RESTRICTION
Fireworks may only be imported if accompanied by a licence issued by the Department of Justice
& Equality.
4. ACTION REQUIRED
Third Countries
Profiles have been set in AEP to flag consignments of fireworks from third countries. When the
profiles are activated the following action should be taken:
· request presentation of the licence
· check that the licence is valid
· ensure that the quantity being imported does not exceed the amount shown on the licence
· ensure that the correct licence code (1L32) and licence number has been inserted in Box 44
of the SAD
Where there is an attempt to import fireworks without a licence, they should be seized as prohibited
items and handed over to an Garda Síochána.
Intra-Community
Where customs in the course of their normal duties intercept Intra-Community movement of
fireworks without a licence, staff should seize the fireworks as prohibited items and hand them
over to an Garda Síochána.
5. HEALTH AND SAFETY
Fireworks should be handled as little as possible and appropriate safety precautions should be
taken at all times.
6. RISK INFORMATION FORM (RIF)
The RIF should be used by staff to inform Customs authorities of other Member States of any
significant irregularities, which have come to light in respect of the importation products covered
by these regulations. For further information staff should contact:
Nuala O’Callaghan VPN 64317
Mark Hynes VPN 64327
Email: Customsriskunitgroup@revenue.ie
7. ENQUIRIES
Import Licences
Department of Justice and Equality
Tel: 01 6028357
E-mail: explosives@justice.ie
Any other queries should be directed to:
Prohibitions and Restrictions Unit
Ph: 01 6744329
Email: rcpr@revenue.ie
Importation of plants and plant products
E-mail: rcpr@revenue.ie
Reviewed February 2017
CONTENTS
1. INTRODUCTION ……………………………………………………………………………3
2. PROHIBITION / RESTRICTION………………………………………………………3
3. ACTION REQUIRED………………………………………………………………………3
4. RISK INFORMATION FORM………………………………………………………….4
5. CONTACT DETAILS – CUSTOMS…………………………………………………..4
6. RELATED DOCUMENTS ……………………………………………………………….4
1. INTRODUCTION
Council Directive (EU) 2000/29 provides for the control of plants and plant
products being imported into the EU. Therefore, consignments of these
products must undergo controls before their entry into free circulation is
permitted. In Ireland, the competent authority for carrying out these controls
is DAF&M (Department of Agriculture, Food and the Marine). Revenue’s
Customs Service assists in the implementation of these controls by referring
relevant consignments to DAF&M for control.
For the purposes of this manual, the term ’importation’ means the movement
of plants and plant products into Ireland from countries other than EU
Members States.
2. PROHIBITION / RESTRICTION
Consignments of plants and plant products must be imported at an approved
BIP (Border Inspection Post). In Ireland, the following locations have been
designated and approved as BIPs for the purposes of plants and plant
products:
§ Dublin Port
§ Dublin Airport
Official controls on relevant consignments must be carried out at the BIPs by
DAF&M before entry into free circulation is allowed. A list of DAF&M
contacts can be found in the ANNEX to this manual.
Where there is an attempt to import plants or plant products at an entry point
other than an approved BIP, Customs should detain the consignment and
inform DAF&M who will advise the importer of the correct procedure to
follow. Customs will be kept informed of the outcome by DAF&M.
3. ACTION REQUIRED
To assist in the identification of consignments requiring control by DAF&M
profiles have been entered onto the AEP system. These consignments cannot
be cleared for importation by Customs unless DAF&M indicates that it is in
order to do so.
When a profile is activated, staff should take account of the instruction
associated with the profile. The following procedures will apply:
· contact the local DAF&M office and refer the consignment so that BIP
control can be carried out. Contact details are set out in the ANNEX to
this manual
· DAF&M will notify Customs by means of a Clearance Certificate when
all controls have been completed. This notification will issue either by
fax or e-mail.
· the consignment should be released by Customs for entry into free
circulation where the Clearance Certificate indicates that the
consignment is compliant and Customs have completed their own
checks
· in the event that a consignment is non-compliant, an email or fax will be
sent to Customs indicating this. Furthermore, DAF&M will contact
Customs to confirm that the consignment cannot be released for free
circulation and to explain what will happen to the consignment e.g. reexport/destruction.
Customs should note these control results in the
findings section of AEP.
4. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk
Management System) should be used by staff to inform Customs authorities
of other Member States of any significant irregularities which have come to
light in respect of the importation of plants and plant products. For further
information on CRMS / RIF staff should contact:
Nuala O’Callaghan 01-6744317
Mark Hynes 01-6774327
Email: customsriskunitgroup@revenue.ie
5. CONTACT DETAILS – CUSTOMS
Any general questions on this manual should be directed to:
Customs Prohibitions & Restrictions Unit
Ph: 01 6744329
rcpr@revenue.ie
6. RELATED DOCUMENTS
Council Directive 2000/29
Customs Act 2015
Customs Act 1956
Customs and Excise Miscellaneous Provisions Act 1988
ANNEX
LOCATION CONTACT NAME CONTACT DETAILS EMAIL ADDRESS
Dublin Port Michael O Donovan 087-6477201 michaelf.odonovan@agriculture.gov.ie
Liam Foley 086-8552785 liam.foley@agriculture.gov.ie
Con Collis 087-6763891 cona.collis@agriculture.gov.ie
Laurence Cosgrove 086-8558571 laurence.cosgrove@agriculture.gov.ie
Liam Brennan 086-6054939 liam.brennan@agriculture.gov.ie
Dublin Airport Hugh Scanlon 086-8274048 hugh.scanlon@agriculture.gov.ie
Con Collis 087-6763891 cona.collis@agriculture.gov.ie
Liam Brennan 086-6054939 liam.brennan@agriculture.gov.ie
Manual on the personal importation of live animals and products of animal origin
This Manual was last updated in February 2017
Reviewed: August 2017
rcpr@revenue.ie
Contents
1. INTRODUCTION……………………………………………………………………………………….3
2. PROHIBITION/RESTRICTION …………………………………………………………………3
3. ACTION REQUIRED …………………………………………………………………………………3
4. LIST OF CONTACTS…………………………………………………………………………………5
5. RELATED DOCUMENTS…………………………………………………………………………..5
1. INTRODUCTION
Due to the risk of introducing animal disease into the EU, either by post or in personal
luggage, the European Commission has issued legislation laying down measures with
regard to imports of products of animal origin for personal consumption and live
animals either in personal luggage or by post. The relevant legislation is referenced at
Section 5 of this manual.
In this manual, the term ’importation’ means the movement of goods and live animals
into Ireland from countries outside the EU.
2. PROHIBITION/RESTRICTION
Products of animal origin
The importation of products of animal origin which form part of travellers’ luggage or
that are sent as small consignments to private persons or that are ordered remotely (for
example by mail, by telephone or via the Internet) and delivered to the consumer, is
prohibited. However, limited derogations are applicable and details of these are set
out at Annex 1.
This prohibition does not apply to products imported from the following countries:
Andorra, Liechtenstein, Norway, San Marino and Switzerland
Live animals, pets and birds
The importation of live animals, pets and birds which form part of travellers’ luggage
or that are sent as small consignments to private persons or that are ordered remotely
(for example by mail, by telephone or via the Internet) is restricted and is subject to
prior arrangement with DAFM.
However, this restriction does not apply to importations from Andorra, Croatia, Faroe
Islands, Greenland, Iceland, Liechtenstein, Monaco, Norway, San Marino,
Switzerland and Vatican.
Live animals may be imported only at Dublin Airport. Exceptionally, guide dogs or
emotional support pets may also be imported at Shannon Airport.
Live birds may be imported only at Dublin or Shannon Airports.
3. ACTION REQUIRED
Products of animal origin
Where customs identify prohibited products and a DAFM officer is available the
following actions should be taken:
§ Seize the products, place in a leak proof plastic bag and hand over to the local
DAFM officer
§ Record the seizure on C-NET and tick the box headed “Transferred to
Agriculture”
Issue a Receipt of Seizure to the importer on request.
Where a DAFM officer is unavailable
Mail Centres
§ Seize the products
§ Place the products in sealed leak proof plastic packaging, and label it:
Category 2 Material – Not For Animal Consumption
§ Record the details of the seizure on C-NET and tick the box headed
“Transferred to Agriculture”
§ Record the details of the seizure on the Form C2 (sample at Annex 2) and fax
to 01 6787360 for the attention of Ronan Halpin SVI.
§ Place the seized products in the DAFM freezer for collection by the DAFM
Veterinary Inspector. See Annex 3 for contact details.
§ A Commercial Document (sample at Annex 4) is required to move with the
product from the point of seizure to the knackery under Commission
Regulation (EU) 142/2011. Complete and sign the relevant parts as consignor
and retain a copy.
Arrange for collection by DAFM of the product and commercial document
Other locations
§ Seize the product
§ Place the products in sealed leak proof plastic packaging, and label it:
Category 2 Material – Not For Animal Consumption
§ Issue a Receipt of Seizure to the importer on request.
§ Record the details of the seizure on C-NET and tick the box headed
“Transferred to Agriculture”
§ Record the details of the seizure on the Form C2 (sample at Annex 2) and as
agreed locally, make available the completed C2 to the local DAFM office.
Place the seized product in the DAFM bin.
Live animals and Birds
Where Customs identify live animals or birds being imported, the following actions
should be taken:
§ Contact the Veterinary Inspector on duty at the airport or the nearest District
Veterinary Office. While awaiting the arrival of the Veterinary Inspector place
the animal in the location as specified under local arrangements with DAFM.
§ On arrival of the Veterinary Inspector, hand over any accompanying
documentation to DAFM.
§ In addition and in the case of animals other than dogs, cats and birds contact
National CITES Liaison Office to notify details.
Email: rcpr@revenue.ie
4. LIST OF CONTACTS
DAFM Headquarters
Ronan Halpin SVI, NDCC, Veterinary International
Ph: 065 6866329
Customs Prohibitions & Restrictions Unit
Ph: 01 6744322
rcpr@revenue.ie
5. RELATED DOCUMENTS
Customs Act 2015
Customs Act 1956
Customs and Excise Miscellaneous Provisions Act 1988
Commission Regulation (EC) No 206/2009
Commission Regulation (EC) No 136/2004
Council Directive 97/78/EC
Council Directive 2002/99/EC
Commission Regulation (EU) No 142/2011
Council Regulation (EC) No 998/2003
Commission Decision 2007/25/EC as amended by Commission Decision
2012/248/EU
Statutory Instrument No. 289 of 1994
Statutory Instrument No. 292 of 2000
Statutory Instrument No. 7 of 2012
Statutory Instrument No. 96 of 2007
Statutory Instrument No. 305 of 2012
Statutory Instrument No. 374 of 2012
ANNEX 1
DEROGATIONS FROM THIS PROHIBITION
Faroe Islands &
Iceland
Croatia &
Greenland
Other Countries
– bread, cakes, biscuits, chocolate and confectionery (including sweets) not mixed or
filled with meat product
– food supplements packaged for the final consumer containing small amounts of
animal products
– meat extracts and meat concentrates
– olives stuffed with fish
– pasta and noodles not mixed or filled with meat product
– soup stocks and flavourings packaged for the final consumer
– any other food product not containing any fresh or processed meat or dairy and with
less than 50% of processed egg or fishery products
– bread, cakes, biscuits, chocolate and confectionery (including sweets) not mixed or
filled with meat product
Derogated Derogated Derogated
powdered infant milk, infant food, and special foods required for medical reasons* 10kg 10kg 2kg
pet feed required for medical reasons* 10kg 10kg 2kg
fishery products (including fresh eviscerated fish) Derogated 20 kg or one fish whichever weight is
highest
other animal products such as honey, live oysters, live mussels and snails for example 10kg 10kg 2kg
caviar of sturgeon species a maximum of 125 grams per person in containers individually
marked by means of a non-reusable CITES label
rainsticks of cacti up to three per person may be imported
dead worked specimens of crocodile, excluding meat and hunting trophies up to four per person may be imported
shells of queen conch up to three per person may be imported
dead seahorses up to four dead specimens per person may be imported
shells of giant clams up to three specimens per person (not exceeding 3kg in total), a
specimen may be one intact shell or two matching halves
* The product does not require refrigeration before consumption, it is a packaged proprietary brand product, and the packaging is unbroken unless in current use
ANNEX 2
Customs Enforcement of Intellectual Property Rights Manual
Office of the Revenue Commissioners
February 2017
2
Contents
1. Introduction…………………………………………………………………………………………………………3
2. Applications for Action…………………………………………………………………………………………..4
3. Standard Enforcement Procedure ……………………………………………………………………………5
4. Ex Officio Procedure………………………………………………………………………………………………7
5. Small Consignment Procedure ………………………………………………………………………………..8
6. Other Matters Relating to Operation of Enforcement Procedures……………………………….10
7. Role of the-IPR Unit …………………………………………………………………………………………….13
Appendix 1: Letter to declarant/holder of goods, standard enforcement procedure. ……………..14
Appendix 2: Letter to decision-holder, standard enforcement procedure……………………………..17
Appendix 3: Letter to decision-holder, small consignments procedure…………………………………20
3
1. Introduction
1.1.The Revenue Commissioners are empowered to take action against infringements of
Intellectual Property Rights (IPR), at points of importation to the State. The circumstances
in which action may be taken, and the procedures to be followed in taking it, are governed
by:
· Regulation (EU) 608/2013 of the European Parliament and of the Council concerning
customs enforcement of IPR (the European Regulation), and
· The European Union (Customs Enforcement of Intellectual Property Rights)
Regulations 2013 (S.I. No. 562 of 2013).
These notes provide guidance for staff on the procedures to be followed where goods
suspected of infringing an IPR are detected.
1.2. Section 2 gives an overview of the Application for Action (AFA) process, under which holders
of IP rights can request customs action against infringements of those rights. Except in the
specific circumstances of the ex officio procedure outlined in section 4, enforcement action
may be taken only where the holder of an IPR has made an AFA and a decision granting it
has been made.
1.3.Section 3 sets out the standard enforcement procedure. This allows goods suspected of
infringing an IPR to be destroyed without recourse to court proceedings, where the
agreement of both the person whose AFA has been granted (the decision-holder) and the
declarant or holder of the goods is, or is deemed to be, forthcoming. It allows for the
possibility that the decision-holder might choose to initiate proceedings instead of agreeing
to destruction of the goods. It covers also the scenario where the declarant or holder of the
goods objects to their destruction: in that event, the goods will fall to be released unless
the decision-holder initiates proceedings to determine whether an IPR has been infringed.
Strict time limits are laid down for the various elements of this procedure, in accordance
with the European Regulation, and must be adhered to.
1.4.Section 4 outlines the ex officio procedure, under which certain goods suspected of
infringing an IPR may be detained where an AFA has not been granted. The continuation of
a detention made under this procedure is dependent on a person entitled to make an AFA
doing so within 4 working days of the issuing of notice of the detention of the goods. If this
does not occur, or if the AFA is rejected, the goods must be released.
1.5.Section 5 addresses a procedure introduced by the European Regulation for goods in small
consignments that are suspected of infringing an IPR, which may be applied where a
decision-holder in making an AFA has specifically requested the use of that procedure in
cases in which it may be applied. Where goods in a small consignment are detained, notice
4
is given only to the declarant or holder of the goods in the first instance and the goods may
be destroyed if the declarant or holder of the goods agrees, or does not respond within the
permitted time. If the declarant or holder of the goods opposes their destruction, notice
must then be issued to the decision-holder, who has the possibility of initiating
proceedings to determine whether an IPR has been infringed. If the decision-holder does
not provide confirmation, within the permitted time, that this has occurred, the goods then
fall to be released.
1.6.Section 6 addresses a number of other matters relating to the operation of the process for
enforcement of IPR, including the recording of actions taken, the storage of detained
goods, the inspection and taking of samples of detained goods and arrangements for the
destruction of detained goods.
1.7.It should be noted that the procedures described in these notes cover the full range of
actions that may be taken to enforce IPR, and powers of detention and seizure under
customs law are not applicable.
1.8.In accordance with Article 1.3 and 1.4 of the European Regulation, the enforcement
procedures do not apply to:
· goods that have been released for free circulation under the end-use regime, and
· goods of a non-commercial nature contained in passengers’ personal luggage.
The procedures do not apply, also, in the case of goods manufactured with the consent of
the right-holder, or to goods manufactured by a person duly authorised by an intellectual
property right-holder to manufacture a certain quantity of goods, in excess of the quantity
agreed between that person and the right-holder.
2. Applications for Action
Except in the case of the ex officio procedure outlined in Section 4, customs enforcement of an
IPR may be carried out only where an application for action (AFA), requesting that action be
taken with respect to goods suspected of infringing the IPR, has been granted to the person
holding the IPR.
The rules governing AFAs are set out in Chapter II of the European Regulation.
AFAs can be either national or union applications. A national application is an application
requesting the authorities of a Member State to take action against infringements of a specified
IPR in that Member State. A union application is an application that requests the authorities of
the Member State with which it is lodged, and the authorities of one or more other Member
States, to take action in their respective jurisdictions against infringements of a specified IPR.
5
In Ireland, AFAs are submitted to the Intellectual Property Rights Unit of Corporate Affairs and
Customs Division (CACD). Where decisions granting AFAs are made, details are recorded by
CACD on COPIS, the EU Anti-Counterfeiting and Piracy System. Details of all AFAs (national and
Union) granted in all Member States can be found on COPIS. Where officers suspect that goods
in a consignment are counterfeit, they should check COPIS to establish whether a decision
granting an AFA in respect of goods of the kind concerned has been made in respect of the
right-holder.
The following material is either exempt from or not required to be published under the Freedom of
Information Act 2014
[…]
Article 16 of the European Regulation sets out the responsibilities of decision-holders in the
customs enforcement of IPR and provides, among other things, for the revocation or suspension
of decisions granting AFAs in specific circumstances.
3. Standard Enforcement Procedure
3.1.Where goods suspected of infringing an IPR, in respect of which a decision granting an AFA is
in place, are detected at the point of importation, they should be detained and notice of
the detention should be given to the declarant or holder of the goods, using the letter at
Appendix 1. This letter should be issued within one working day of the detention. Before
goods are detained, the decision-holder can be asked to provide any relevant information
about them, and can, as appropriate, be provided with information about the actual or
estimated quantity, their actual or presumed nature and images of them.
3.2.The recipient of the notice of detention has a period of 10 working days from the date of the
notification to reply and can either 1) agree to the destruction of the goods, or 2) object to
their destruction. As indicated in the letter at Appendix 1, the grounds for objection must
be that the goods concerned do not infringe an IPR.
3.3.The decision-holder must also be notified of the detention, on the same day as, or as soon as
possible after, the notice of detention issues to the declarant or holder of the goods; the
letter at Appendix 2 should be used for that purpose. This letter informs the decisionholder
that there is a period of 10 working days in which to indicate:
1) whether or not the decision-holder believes that the goods infringe any of the
decision-holder’s IP rights,
2) where it is believed that the goods infringe an IPR, whether the decision-holder
agrees to their destruction, and
6
3) if appropriate, that the decision-holder has initiated proceedings to determine
whether an IPR has been infringed.
If the decision-holder so requests and if the information is available, the names and
addresses of the consignee, the consignor, and the declarant or holder of the goods, the
customs procedure involved and the origin, provenance and destination of the detained
goods must be provided. (See Section 6.4 and 6.5 as to the limitations on the use a
decision-holder may make of such information.)
3.4.The period of 10 working days for responding allowed to the declarant or holder of the
goods and to the decision-holder reduces to 3 working days in the cases of perishable
goods (i.e. goods which would deteriorate by being held for up to 20 days from the date of
their detention).
3.5.Detained goods may be destroyed where:
· The decision-holder confirms in writing, within the period for response referred to in
the letter referred to in section 3.3, that, in the decision-holder’s belief, the goods
infringe an IPR, and agrees to their destruction, and
· The declarant or holder of the goods gives written confirmation of agreement to
their destruction, or does not respond within the specified period (in which case
agreement to destruction will be deemed to have been given).
3.6.The decision-holder may decide not to agree to the destruction of detained goods but
instead initiate legal proceedings to determine whether an IPR has been infringed. In that
event, the decision-holder must notify Revenue of the chosen course of action within the
period allowed for response by the letter issued in accordance with section 3.3. Where no
response is received from the decision-holder within the permitted period, the detained
goods must be released on completion of all customs formalities.
3.7.Where a declarant or holder of goods objects to the destruction of detained goods, on the
grounds that they do not infringe an IPR, the decision-holder should be notified
immediately. It is then open to the decision-holder to initiate legal proceedings to
determine whether an IPR has been infringed. These proceedings by the decision holder
may necessitate formal engagement with the court system. If the decision-holder does not
provide confirmation, within the response period allowed in the letter issued in accordance
with section 3.3, that proceedings have been initiated, the detained goods must be
released on completion of all customs formalities.
3.8.Circumstances may arise where a declarant or holder of goods objects to the destruction of
detained goods at a late stage in the permitted response period. In such a situation, it
might not be possible for the decision-holder to initiate legal proceedings within the
response period allowed in the letter issued in accordance with section 3.3. In a case of
7
that kind, an extension of not more than 10 working days may be permitted with a duly
justified request (except in the case of perishable goods, in respect of which no extension
may be granted). All such request should be for extensions should be determined on their
individual merits.
Any request for an extension should be examined by reference to the circumstances of the
particular case. If it is concluded that the circumstances justify an extension, the decisionholder
should be notified of the additional period (not exceeding 10 working days) being
allowed, and informed that no further extension is possible.
If the decision-holder provides the documentary evidence from the courts of having
initiated the legal proceedings before the end of the extended period allowed for doing so,
the goods should continue to be detained until the conclusion of those proceedings. If the
decision-holder does not provide confirmation, the goods must be released on completion
of all customs formalities.
4. Ex Officio Procedure
4.1.The ex officio procedure permits the detention of goods which are suspected of infringing an
IPR where they are not covered by a decision granting an AFA. It does not apply in the case
of perishable goods (i.e. goods that will deteriorate by being kept for up to 20 days from
the date of their detention).
4.2.Where goods are encountered which are suspected of infringing an IPR, consultation may
take place with any person potentially entitled to make an AFA concerning the alleged
infringement of the IPR. The only information that can be provided to any such person in
such consultation is the actual or estimated quantity of the goods, their actual or presumed
nature or images of them. Nothing can be disclosed at this stage that might identify an
individual or company.
4.3.If it is decided that goods should be detained before a person entitled to make an AFA has
been identified, a person so entitled must be identified within one working day. If this does
not prove possible, the goods must be released on completion of all customs formalities.
4.4.Notice of the detention of goods must be given to the declarant or holder of the goods
within one working day of the detention. The letter at Appendix 1 should be used for that
purpose. Notice of the detention must be given also to persons entitled to make an AFA
concerning the alleged infringement of IPR, on the same day or as soon as possible after
notice of the detention issues to the declarant or holder of the goods. The letter at
Appendix 2 should be used for that purpose.
8
4.5.Subject to section 4.6, the procedures to be followed in ex officio cases are the same as
those for cases falling under the standard enforcement procedure set out in Section 3.
4.6.A person entitled to make an AFA must make a national AFA within 4 working days of the
notification given to that person in accordance with section 4.4. If an AFA is not made
within that period, or if an application made is rejected, the goods must be released on
completion of all customs formalities. The detaining officer can check with Intellectual
Property Rights Unit, Corporate Affairs and Customs Division, as to whether the required
AFA has been made.
4.7.Where an AFA is made and granted, Intellectual Property Rights Unit, CACD, will notify the
station concerned. Where an AFA has been granted, the decision-holder may then request
the names and addresses of the consignee, the consignor and the declarant or holder of
the goods, the customs procedure and the origin, provenance and destination of the
detained goods. This information should be provided, where available. (See Section 6.4 and
6.5 as to the limitations on the use a right-holder may make of such information.)
5. Small Consignment Procedure
5.1.A small consignment is defined by the European Regulation as a postal or express courier
consignment which·
contains three units or less, or
· has a gross weight of less than 2 kilograms.
The European Regulation establishes a procedure that allows goods in such consignments
to be regarded as abandoned for destruction without any reference to the right-holder or
the need for the right-holder to initiate legal proceedings, in defined circumstances.
5.2.The small consignment procedure applies only where all of the following conditions are
fulfilled:
· the goods in the consignment are suspected of being counterfeit or pirated,
· the goods are not perishable goods (i.e. goods which would deteriorate by being kept
for up to 20 days from the date of their detention),
· there is a decision in place granting an AFA covering the goods in question, and
· the decision-holder, in making the AFA that led to the decision applying to the
goods, requested the use of the small consignment procedure.
9
Officers should establish, through the databases mentioned in Section 2, whether the use
of the small consignments procedure was requested in the decision-holder’s AFA.
5.3.Where goods in a small consignment which are suspected of infringing an IPR are detected
at the point of importation, they should be detained and notice of the detention should be
given to the declarant or holder of the goods, using the letter at Appendix 1. This letter
should be issued within one working day of the detention. No notification is issued to the
decision-holder at this point.
5.4.The recipient of the notice of detention has a period of 10 workings days from the date of
the notification to reply indicating either 1) agreement to the destruction of the goods, or
2) opposition to their destruction. As indicated in the letter at Appendix 1, the grounds for
objection must be that the goods concerned do not infringe an IPR.
5.5.If the recipient of the notice of detention responds, within the period specified in the notice,
indicating agreement to their destruction, arrangements should be made for their removal
to the State Warehouse for destruction. If no response is received within the allowed time,
it should be deemed that agreement to destruction has been given, and arrangements for
destruction should proceed accordingly.
5.6.If the recipient of the notice of detention opposes the destruction of the goods, the
decision-holder must be notified of the position as soon as possible, using the letter at
Appendix 3. The decision-holder has a period of 10 working days from that notification in
which to advise Revenue 1) whether or not the decision-holder believes that the goods
infringe an IPR, and 2) if it is believed that an IPR has been infringed, that proceedings
seeking confirmation that that is the case have been initiated.
5.7.A decision-holder to whom a notice under section 5.6 is issued may also, on request and
where the information is available, be provided with names and addresses of the
consignee, the consignor and the declarant or the holder of the goods. The decision-holder
may also be informed of the customs procedure and of the origin, provenance and
destination of the detained goods. (See Section 6.4 and 6.5 as to the limitations on the use
that a right-holder may make of such information.)
5.8.The period of 10 working days allowed for the decision-holder to respond cannot be
extended. If no confirmation has been received by the end of that period that the decisionholder
has initiated proceedings to determine whether an IPR has been infringed, the
goods must be released, subject to the completion of all customs formalities. If
confirmation is received, the goods should continue to be detained until the conclusion of
the proceedings.
10
6. Other Matters Relating to Operation of Enforcement Procedures
Storage of detained goods
6.1.Where goods are detained because they are suspected of infringing an IPR, they must be
stored safely and securely at the detaining station until the enforcement process that is
being applied to them has been completed. Where the outcome of the applicable
procedure is that the detention of the goods is to be terminated, arrangements for their
release should be made as soon as possible. If the outcome is that the goods are to be
destroyed, they should be bagged and sealed and their availability for removal to the State
Warehouse should be indicated on CNET.
Inspection and sampling of detained goods
6.2.There is an obligation under the European Regulation to give the decision-holder and the
declarant or holder of the goods an opportunity to inspect detained goods and they should
be facilitated in this regard, on reasonable notice.
6.3.Except in cases where the small consignment procedure applies, Revenue may take
representative samples of detained goods, and may provide or send the samples to the
decision-holder, where requested. This is strictly for the purposes of analysis and to
facilitate any subsequent procedure in relation to counterfeit or pirated goods. Any
analysis of the samples is the sole responsibility of the decision-holder, who must (unless it
is shown that circumstances do not allow) return the samples when the analysis is
completed.
Permitted use of certain information
6.4.Articles 17(4), 18(5) and 26(8) of the European Regulation provide that a decision-holder
may, on request and where the information is available, be provided with the names and
addresses of the consignee, the consignor and the declarant or holder of the detained
goods, the customs procedure involved, and the origin, provenance and destination of the
goods.
6.5.Article 21 of the European Regulation provides that information obtained under those
provisions, or through sampling and analysis of the detained goods, may only be used for a
number of purposes which it specifies (including the initiation of proceedings to determine
whether an IPR has been infringed and in the course of such proceedings, in connection
with criminal investigations related to the infringement of an IPR and to seek
compensation from the infringer or other persons). Under Regulation 5 of the European
Union (Customs Enforcement of Intellectual Property Rights) Regulations 2013, a holder of
a decision who contravenes Article 21 of the European Regulation commits a summary
offence and is liable on summary conviction to a class E fine. Misuse of information could
11
also, in accordance with Article 16 of the European Regulation, lead to the revocation or
suspension of a decision granting an AFA.
Early release of detained goods
6.6. Where notice has been received that proceedings have been initiated to determine whether
an IPR has been infringed in respect of detained goods, the declarant or holder of the
goods may request their release. In that event, the goods may be released only where:
· The declarant or holder of the goods has provided a guarantee that is of an amount
sufficient to protect the interests of the decision-holder.
· The authority competent to determine whether an IPR has been infringed has not
authorised precautionary measures.
· All customs formalities have been completed.
6.7. It would be expected that the declarant or holder of the goods would reach agreement with
the decision-holder on the level and nature of the security to be provided and would
inform Revenue of the agreement. Revenue would not hold the security.
6.8. It is anticipated that there will be few cases in which the question of early release of
detained goods arises. In the event that a request for early release is received, the IPR
Coordination Unit in Investigations and Prosecutions Division should be consulted.
Removal and destruction of detained goods
6.9. Where an entry is made on CNET indicating that goods are available for removal to the State
Warehouse, the State Warehouse Liaison Unit will arrange to have them collected and
brought there. The Unit will then arrange for their destruction in accordance with Article
25 of the European Regulation.
In the case of goods dealt with through the standard enforcement procedure, Article 23.2 of
the European Regulation allows samples of goods to be taken prior to destruction and
permits them to be used for educational purposes.
Recording of actions
6.10. In parallel with the introduction of the European Regulation, COPIS has been introduced
and is the means by which Member States provide data on detentions to the European
Commission. Interfaces have been developed between CNET and COPIS which avoid the
12
need to enter the same information on both systems and officers will continue, as hitherto,
to enter information about detentions, and their outcome, on CNET.
6.11. Officers should ensure that all key events or developments in relation to the
detention of goods are recorded on CNET. These include, in particular:
· The date of the detention
· The nature and quantity of the goods detained
· The dates on which correspondence issues to the parties to a detention, the nature
of that correspondence, the dates on which correspondence is received from
them or persons acting on their behalf and the nature of that correspondence
(including any indication that proceedings to determine whether an IPR has been
infringed have been initiated).
· Details of any inspection of the detained goods by a party to the detention, of any
samples provided to the decision-holder, and the dates on which they were
provided and returned
· The date on which goods are released to the declarant or holder of the goods.
· The availability of goods for removal to the State Warehouse.
Liability of Customs Authorities
6.12. Article 27 of the European Regulation provides that, without prejudice to national law, a
decision granting an AFA does not entitle the decision-holder to compensation in the event
that goods suspected of infringing an IPR are not detected, or are released, or no action is
taken to detain them.
Costs
6.13. Article 29 of the European Regulation allows for the recovery of costs, including costs of
destruction, from decision-holders. The arrangements to be operated in that regard are
under consideration and will be the subject of a further communication.
Risk Information Form
6.14. The Risk Information Form (RIF), which is part of the Customs Risk Management System,
should be used by staff to inform customs authorities in other EU Member States of any
irregularities which have come to light in respect of the import or export of goods in
contravention of the European Regulation. This could include, for example, information on
consignors of counterfeit goods, or on new types of counterfeit goods that have been
encountered. For further information officers should e-mail:
CustomsRiskUnitGroup@revenue.ie
13
7. Role of the-IPR Unit
7.1.The IPR unit is the central contact point on operational issues for staff involved in IPR
enforcement and will provide advice and assistance on matters relating to the procedures
set out in this Manual. Officers who require clarification on any aspect of the arrangements
can contact the unit on 01-6744329
7.2.The Unit will issue national alerts to staff involved in IPR enforcement where it becomes
aware of information, or trends or developments, that are relevant to that work.
7.3.The Unit is also responsible for liaison and intelligence sharing, on operational matters, with
other enforcement agencies, and in particular the National Bureau of Criminal Investigation
in An Garda Síochána (AGS).
Action against the sale of counterfeit or pirated goods in the State is the responsibility of
AGS. If officers engaged in IPR enforcement become aware (through Good Citizen Reports
or otherwise) of information relating to such goods which suggests criminal activity, they
should bring that information to the attention of the above unit. That Unit will then liaise,
as necessary, with AGS.
If officers engaged in IPR enforcement receive information on the sale of counterfeit goods
in shops or markets or through Internet sites, the person providing the information should
be advised to bring the matter to the attention of AGS at the local Garda station. It may
also be appropriate to bring the information to the attention of the relevant Revenue
District for investigation.
7.4.The Unit liaises with the European Commission and the World Customs Organisation on
Ireland’s participation in international IPR enforcement operations, and communicates
with staff involved in IPR enforcement about action required.
7.5.The Unit is responsible for collating data on detentions of counterfeit goods and for
providing reports to the European Commission and the World Customs Organisation on the
outcomes of IPR enforcement actions by Revenue.
14
Appendix 1:
Letter to declarant/holder of goods, standard enforcement procedure.
Notice of Detention
Detention ID: Date of Detention:
Place of Detention Place of Origin
Perishable: YES / NO Tracking No:
Dear Sir/Madam
In accordance with EU Regulation 608/2013 and Statutory Instrument No 562/2013 goods imported as
described in the attached Appendix and addressed to you have been detained by Customs pending
investigation. The goods referenced are suspected of infringing an Intellectual Property Right (IPR) of a Right
Holder and who has or will be contacted by Customs. IPR Infringing goods include counterfeit or pirated goods
and goods which infringe registered designs or patents.
The Regulation allows for the goods to be destroyed under customs supervision if:
(1) the intellectual property right holder confirms that they believe the goods infringe their intellectual property
right, and
(2) both you and the right holder give your agreement to their destruction.
Accordingly, if you consent to the destruction please advise me by completing the attached consent form and
returning to the above address. A scanned signed copy of this form sent by email is also acceptable.
If you object to the destruction of the goods on the grounds that they do not infringe an IPR, you must reply in
writing to this office no later than 10 working days, (3 working days in the case of perishable goods) from
the date of this notification, Where such an objection is made we will notify the Right Holder who may contact
you directly. It is a matter for the Right Holder to decide if they will take legal proceedings against you to
protect the rights that have allegedly been infringed.
If you do not notify this office of your opposition to the destruction of the goods on or before the reply date, we
may deem that agreement has been given and destroy the goods.
To:
15
Yours faithfully
Signature …………………………………… Officer Name:
Date:
________________________________________________________________________________
Detention ID:
I agree to the goods in question being destroyed
Name _______________________________
Signature _______________________________
E-mail address _______________________________
Phone no _________________ Date ________________
______________________________________________________________________
Notes
EU Regulation 608/2013 and other information can be viewed and downloaded at:
16
Appendix
Description of Goods Detained:
17
Appendix 2: Letter to decision-holder, standard enforcement procedure.
Advice of Detention
Detention ID: Date of Detention:
Place of Detention: Tracking No:
AFA: Perishable: YES / NO
Origin of Goods:
Dear Sir/Madam
I am writing to inform you that the consignment outlined in the Appendix to this letter has been detained on
suspicion of infringing one or more of your Intellectual Property (IP) rights. Under the procedures set out in
Regulation (EU) 608/2013 you have 10 working days (three working days for perishable goods) from the
date of this notification, in which to advise this Office in writing:
· whether or not you believe the goods infringe your IP rights;
· if you believe the goods infringe an IP right, your agreement to their destruction and;
· where appropriate, evidence that that you have commenced proceedings.
I attach for your convenience a notice of confirmation which you are requested to complete and return to this
office. A scanned signed copy of the form sent by e-mail is also acceptable. If written confirmation is not
received as per paragraph one the detained goods will be released immediately. Requests for extension to
time limits will only be considered where duly justified.
In cases where the ex-officio procedure applies, you must lodge an AFA with the IPR Unit, Revenue
Commissioners, CACD, Treasury Building, Dublin Castle, Dublin 2 or at rcpr@revenue.ie by the close of the
fourth day after detention. If you do not do so, the goods will be released. The IPR unit can be contacted by
phone on +353 (0)1 6744329. Where the declarant or holder of the detained goods objects to their destruction
we will inform you immediately. It is then open to you, if you have not already done so, to initiate proceedings
to determine whether an IP right has been infringed.
To:
18
Yours faithfully
Signature ………………………………….
Officer Name:
Date:
Confirmation Request
Detention ID:
We confirm that in our opinion the goods infringe an IP right and give agreement for their
destruction.
We believe that the goods do not infringe an intellectual property right and understand
that they will be released.
We confirm that in our opinion the goods infringe an IP right and that we have initiated
proceedings to determine whether an IP right has been infringed.
We believe that the goods may infringe an intellectual property right but on this
occasion do not wish to pursue further action. We understand that they will be
released.
Threshold Option:
With your instruction, Customs will not take action on any shipment below a threshold
amount provided by you: _________________________
Please indicate the IP right(s) infringed by the goods: ________________________________
Please insert estimated retail value of equivalent genuine product ________________
Name _______________________________
Position _______________________________
Signature _______________________________
Date _______________________________
19
Notes
EU Regulation 608/2013 and other information can be viewed and downloaded at:
http://ec.europa.eu/taxation_customs/customs/customs_controls/counterfeit_piracy/combating/index_en.htm
Appendix
Description of Goods Detained:
20
Appendix 3: Letter to decision-holder, small consignments procedure.
Advice of Detention
Detention ID: Date of Detention: Tracking No:
Place of Detention: Perishable: YES / NO Origin:
AFA:
Dear Sir/Madam
I am writing to inform you that the consignment outlined in the Appendix to this letter has been detained on
suspicion of infringing one or more of your intellectual property (IP) rights. The declarant or owner of the goods
concerned has not agreed (and has not been deemed to have agreed) to their destruction. Under the
procedures on small consignments as set out in Regulation (EU) 608/2013 you have 10 working days (three
working days for perishable goods) from the date of this notification in which to advise this office in writing:
· whether or not you believe the goods infringe your IP rights; ;
· where appropriate, evidence that you have commenced proceedings
I attach for your convenience a notice of confirmation which you are requested to complete and return to this
office. A scanned signed copy of the form sent by e-mail is also acceptable. If written confirmation is not
received as per paragraph one, the detained goods will be released immediately. Requests for extension to
time limits of the detained goods will only be considered where duly justified.
Yours faithfully
Signature ………………………………….
Officer Name:
To:
21
Date:
Confirmation Request
Detention ID:
We believe that the goods do not infringe an intellectual property right and
understand that they will be released.
We confirm that in our opinion the goods infringe an IP right and that we have
initiated proceedings to determine whether an IP right has been infringed.
We believe that the goods may infringe an intellectual property right but on
this occasion do not wish to pursue further action. We understand that
they will be released.
Please indicate the IP right(s) infringed by the goods:________________________________
Please insert estimated retail value of equivalent genuine product ________________
Name _______________________________
Position _______________________________
Signature _______________________________
Date _______________________________
Notes
EU Regulation 608/2013 and other information can be viewed and downloaded at:
22
Appendix
Description of Goods Detained:
Manual on Trade Sanctions at Importation and Exportation
Email: rcpr@revenue.ie
March 2017
CONTENTS
1. INTRODUCTION……………………………………………………………………………………….3
2. LEGISLATION…………………………………………………………………………………………..3
3. ACTION TO BE TAKEN AT PORTS AND AIRPORTS ……………………………..3
4. RISK INFORMATION FORM……………………………………………………………………3
5. CONTACT INFORMATION………………………………………………………………………4
1. INTRODUCTION
DJEI (Department of Jobs, Enterprise & Innovation) is the competent
authority in Ireland with responsibility for implementing the various measures
that have been adopted concerning trade sanctions.
The implementation of trade sanctions can result in some goods completely
prohibited from being exported to or imported from certain countries.
However, in some cases the export or import of goods is restricted and a
licence or authorisation will facilitate the movement of those goods. DJEI is
the authority with responsibility for the issue of these licences and
authorisations.
Revenue’s Customs Service assists DJEI in the control of imports and exports
and refers consignments of interest to DJEI before clearance.
2. LEGISLATION
The list of countries and relevant legislative references in respect of Trade
Sanctions are at the following link:
http://eeas.europa.eu/cfsp/sanctions/docs/measures_en.pdf
3. ACTION TO BE TAKEN AT PORTS AND AIRPORTS
§ Profiles have been applied in ESKORT/AEP on behalf of DJEI. Where
these profiles are activated, staff should note the accompanying profile
instruction and refer details of the consignment to P&R Unit (Prohibitions
and Restrictions Unit). The consignment should be detained pending further
instruction from P&R Unit.
§ In any other circumstances where it is suspected that goods are being
exported or imported in contravention of trade sanctions legislation, the
consignment should be detained and staff should contact P&R Unit.
§ If staff require verification of licence details declared in Box 44 of a SAD
they should request that a hard copy of licence be presented for inspection.
Where concerns exist, the consignment should be detained and staff should
contact P&R Unit.
4. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk
Management System) should be used by staff to inform other EU Customs
authorities of any irregularities which have come to light in respect of the
import or export of goods in contravention of trade sanctions legislation. For
further information staff should contact:
Nuala O’Callaghan
Ph: 01-6744317
Email: customsriskunitgroup@revenue.ie
5. CONTACT INFORMATION
All queries should be directed to:
Prohibitions and Restrictions Unit
rcpr@revenue.ie
01-6744329
Tax and Duty Manual Importation of live animals & products of animal origin
Manual on the commercial importation of live animals
and products of animal origin
This Manual was last reviewed in July 2017
E-mail: rcpr@revenue.ie
Tax and Duty Manual Importation of live animals & products of animal origin
Contents
1. INTRODUCTION……………………………………………………………………………………..3
2. PROHIBITION/RESTRICTION …………………………………………………………………3
3. ACTION REQUIRED ……………………………………………………………………………….3
4. RISK INFORMATION FORM …………………………………………………………………..4
5. CACD CONTACT DETAILS …………………………………………………………………….4
6. RELATED DOCUMENTS…………………………………………………………………………4
Annex ……………………………………………………………………………………………………………..6
Tax and Duty Manual Importation of live animals & products of animal origin
1. INTRODUCTION
Animals and products of animal origin, including hay and straw, being imported
into the EU must undergo controls before entry into free circulation is permitted
(see Paragraph 3 for relevant legislation). In Ireland, the competent authority for
carrying out these controls is the DAF&M (Department of Agriculture, Food and
the Marine). Revenue’s Customs Service assists in the implementation of these
controls by referring relevant consignments to DAF&M prior to release for entry
into free circulation.
For the purposes of this legislation, the term ’importation’ means the movement
of goods and live animals into Ireland from countries other than EU Members
States, Andorra, Liechenstein, Norway, San Marino or Switzerland and in the
case of fishery products, the Faroe Islands or Iceland.
2. PROHIBITION/RESTRICTION
Consignments of live animals and products of animal origin being brought into
the EU must be imported at an approved BIP (Border Inspection Post). The
following locations are designated as BIPs and only those products/animals listed
can be imported through these stations:
§ Dublin Port – packed products of animal origin only
§ Dublin Airport – horses only
§ Shannon Airport – packed products of animal origin, horses, cattle,
sheep, pigs and goats
Official controls on relevant consignments must be carried out at the BIPs by
DAF&M before entry into free circulation is allowed. A list of DAF&M (BIPs)
contacts can be found in the ANNEX to this manual.
Where there is an attempt to import live animals or products of animal origin at
an entry point other than an approved BIP, Customs should detain the
consignment and inform DAF&M. DAF&M will advise the importer of the
correct procedure to follow. Customs will be kept informed of the outcome by
DAF&M.
3. ACTION REQUIRED
To assist in the identification of consignments requiring control by DAF&M
profiles have been entered onto the AEP system in respect of live animals and
animal products. Consignments of live animals and products of animal origin
cannot be cleared for importation by Customs unless DAF&M indicates that it is
in order to do so.
When a profile is activated, staff should take account of the instruction
associated with the profile. The following procedures will apply:
Tax and Duty Manual Importation of live animals & products of animal origin
· Contact the local DAF&M office and refer the consignment so that BIP
control can be carried out. Contact details are set out in the ANNEX to this
manual
· DAF&M will notify Customs by means of a completed CVED (Common
Veterinary Entry Document) form when all controls have been completed.
This notification will issue either by fax or e-mail.
· The consignment should be released by Customs for entry into free circulation
where the CVED indicates that the consignment is compliant and Customs
have completed their own checks
· In the event that a consignment is non-compliant a CVED will be sent to
Customs indicating this. In addition, DAF&M will contact Customs to
confirm that the consignment cannot be released for free circulation and to
explain what will happen to the consignment e.g. re-export/destruction.
Customs should note these control results in the findings section of AEP.
4. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk
Management System) should be used by staff to inform Customs authorities of
other Member States of any significant irregularities which have come to light in
respect of the importation of live animals or products of animal origin.
For further information on CRMS/RIF staff should contact:
Email: customsriskunitgroup@revenue.ie
5. CACD CONTACT DETAILS
Any general questions on this manual should be directed to:
Customs Prohibitions & Restrictions Unit
rcpr@revenue.ie
01-674 4322
6. RELATED DOCUMENTS
Customs Act 2015
Customs Act 1956
Customs and Excise Miscellaneous Provisions Act 1988
Commission Decision 2012/31
Tax and Duty Manual Importation of live animals & products of animal origin
Council Directive 91/496
Council Directive 97/78
Statutory Instrument No. 292 of 2000
Statutory Instrument No. 289 of 1994
Statutory Instrument No 548/2003
CVED
Tax and Duty Manual Importation of live animals & products of animal origin
Annex
Location Contact e-mail Contact number Hours of availability
Dublin port Bips.DubPort@agriculture.gov.ie 01 8556250 6.00 – 21.00 6 days*
Shannon
airport Bips.ShanAirport@agriculture.gov.ie 061 471546 6.00 – 00.00 7 days
Dublin airport Bips.DubAirport@agriculture.gov.ie 087 4178986 8.00 – 21.00 7 days