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 local clearance procedures may be used by an authorised trader. They may export goods without presenting them to customs. They notify customs of each export and enter the transaction in their records. The trader presents monthly supplementary declarations of all exports to Customs. Traders must receive Customs authorisation to use the simplified declaration procedure.
The simplified declaration must contain sufficient information to enable the goods to be identified. The supplemental declaration is presented by the last day of the month, covering all exports during the period using the declaration. The date of acceptance of the initial declaration is the operative date.
Local Clearance Procedure II
The local clearance procedure allows export formalities to be undertaken at the authorised exporter’s premises or at another place permitted by Customs. A local clearance authorisation is required.
The authorised exporter must generally, before the removal of goods from the authorised premises inform the office of export, by lodging a simplified export declaration and make available any documents required for export by Customs.
Customs authorities may exempt the approved exporter from the requirement to lodge a simplified export declaration. This will be granted only if
- the approved exporter informs the customs office of each removal in the manner and form specified by Customs
- the approves exporter supplies and makes available all information considered necessary for effective risk management, before removal from the improved exporter’s premises and
- the approved exporter enters the goods in his records.
The authorisation will contain details regarding the goods to which it applies, conditions to which it is subject, the way and time goods may be released, the procedure for presenting the supplementary declaration and the time limit within which it must be lodged.
A simplified declaration is subject to the following conditions. Goods between €22 and €650 may be the subject of an electronic simplified declaration. The supplementary declaration must be transmitted and accepted by an AEP system no later than the fifth month following that in which the simplified export procedure took place.
The electronic simplified declaration is permitted in respect of goods over €650, subject to supplementary declaration subsequently. When the combined nomenclature code is not available at the time of export, a description of the goods is acceptable for the risk analysis purposes
International express carriers may use a simplified declaration procedure in respect of eligible consignments subject to movement under a single transport contract. Goods subject to export duty prohibitions and restrictions are not eligible. Simplified declarations must be provided in advance to allow sufficient time for risk analysis.
The transit procedure allows for movement under customs control of goods, not in free circulation, including goods for export through the EU or EFTA countries.
ATA carnets maybe used to simplify customs clearance of goods being temporarily exported for a particular purpose. Goods subject to an ATA carnet, are subject to normal export prohibitions and restrictions and licensing rules.
Single Transport Contract
Indirect exports undertaken under a single transport contract are subject to a different procedure. A single transport contract is a contract for the through transport of goods from the point of export in the EU to the destination outside the EU. This will normally be shown on the airway bill or ship’s manifest.
Where goods are being exported and moving under an STC, there may be treated for customs purposes in the same way as a direct export, at the request of the declarant
In the case of indirect exports under an STC, the Irish customs office is both the office of export and exit. The exit from the EU is to be certified on the accompanying documents at the Irish customs office.
The transport document is to be produced and endorsed. The accompanying documents are to be returned as proof of departure. The transport document is to travel with the goods and is to be presented with them at the customs in the state where the goods exit the EU.
In the case of a multimodal transport covered by an STC between an exporter and shipping company, the conditions are fulfilled provided that the external border of the EU customs territory is crossed by sea. If the goods cross by sea, the office of exit is, on request, the customs office competent for the place where the goods are taken over under the STC, usually the customs office of export. If otherwise, the office of exit is the last office before the goods leave the customs territory of the EU.
STC Procedures at Customs Office of Export
Procedures at the customs office of export
- lodging acceptance of customs declarations for export;
- verification and declaration of the goods;
- taking measures allowing identification of the goods;
- controls on whether the goods are subject to prohibitions or restrictions;
- ensuring a guarantee is lodged where required;
- the release of the goods when moving to the customs office of exit.
Where the office of export also acts as office of exit, the goods are declared for export or re-export at the point of exit.
Goods are declared for export at the same customs office where they are taken over under a single transport contract for transport out of the customs territory. Goods are declared for export or re-export and transit at the same customs office
Exceptions to Advance Declaration
There are exceptions to the general requirement to lodge a declaration in advance. In many of these cases, the declaration takes a “special” form in accordance with the rules applicable in the particular case (for example, presentation of an ATA Carnet or an oral customs declaration).
These categories of goods do not need to comply with the specific time-limits and the declarations do not need to contain safety and security data. The declaration must be lodged at the office of export as early as possible to allow for the conduct of risk analysis and uninterrupted cargo flow.
The cases concerned include
- goods by pipeline;
- electrical energy;
- goods moved under the Universal Postal Union Conventions;
- letters, postcard, printed material;
- goods covered by certain other customs declarations;
- goods contained in traveller’s personal luggage;
- goods for which oral declarations are permitted, with some exceptions;
- goods covered by ATA and CPD carnets;
- goods carried on board vessels for regular shipping services;
- weapons and military equipment brought out of the customs territory of the EU by authorities in charge of the military defence of member states in military transport or transport operated for the sole use of military authorities;
- goods covered by ATA and CPD Carnets;
- goods carried on board vessels moving between EU ports without any intervening call at any port outside the customs territory of the EU;
- goods carried on aircraft moving between EU airports without any intervening call at any airport outside the customs territory of the EU;
- certain goods taken out of the customs territory of the EU directly to offshore installations operated by a person established in the customs territory of the Union:
- goods for which relief can be allowed on the basis of diplomatic immunities
- goods which are supplied for incorporation as parts of or accessories in vessels or aircraft, and for the operation of the engines, machines, and other equipment of vessels or aircraft, as well as foodstuffs and other items to be consumed or sold on board;
- goods dispatched from the customs territory of the EU to Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State, and certain Italian quasi-independent municipalities outside the EU;
- goods destined for territories within the customs territory of the Union where VAT does not apply;
- goods exported to Norway and Switzerland (including Liechtenstein) in accordance with the agreements concluded between the EU and those countries
- certain other exceptional categories of goods.
The full safety and security data is not required in some categories of cases.
Special Declaration Rules
There are special rules for the lodgement of declarations in certain cases. In the case of subcontracting, the declaration may be lodged with the customs office responsible for the place where the subcontractor is established.
Declarations may be lodged with the office of exit or another office in some cases.
- Where goods do not exceed €3,000 in value per consignment and per declarant and are not subject to prohibitions, they may be lodged with the office of exit;
- oral declarations may be made with the office of exit only;
- goods in a postal consignment not exceeding €1,000 and items of correspondence are considered to be declared for export by their exit from the EU
- customs declarations made by an act deemed to be a customs declaration which can take place only at the customs office of exit
- customs declarations lodged retrospectively which must be lodged with the customs office competent for the place where the exporter is established and
- for cases of re-exportation of non-EU goods under temporary admission where an ATA carnet is used the customs declaration may be lodged at the customs office of exit.
Outward Clearing of Ships EU
Ships must be cleared outwards by customs, before departing an Irish port. There are exceptions for authorised regular shipping services, fishing boats and in certain other cases. Authorised regular shipping service are those carrying goods in vessels between ports situated in the customs territory of the EU. They must not call at points outside the EU territory.
The procedures for movement of goods within the EU by an authorised regular shipping service are similar to those for road transport. Goods in free circulation may move unhindered. Non-community goods may move under a transit procedure. The ship’s manifest may be used as the transit declaration. An authorisation is required to become an authorised regular shipping service.
Authorised regular shipping services must lodge mercantile marine or light due certificates with the relevant Revenue office on arrival. Ships arriving for the purpose of taking on stores and provisions are not subject to the obligations.
Outward Clearance Out of EU
Ships must be cleared outwards by customs, before departing an Irish port. For outward clearance, a general declaration outward is presented to Customs. It is filed and stamped at the Revenue office. This authorises the departure of the vessel. The Revenue may attend and make enquiries, which must be answered in relation to the ship and its cargo. The Revenue issues a clearance certificate.
The master or owner of the ship must deliver a manifest within 24 hours after final clearance, either directly or through an agent. It must set out the marks, number and descriptions of packages and names of consignors. The master must provide a signed cargo declaration that the manifest is correct.
Export by Air
All airports, licensed aerodromes and airstrips must be approved for the arrival or departure of flights. Aircraft departing on flights to a destination outside the EU or with goods on board or through the Shannon Free Airport, must not depart from a place other than a customs airport unless approved by the Revenue.
Customs legislation applies in full to exports by aircraft. Revenue officers have access to all customs airports and licensed aerodromes. They may board and inspect aircraft and any goods loaded.
Flights, departing for non-EU countries and flights carrying goods being exported to such countries, may depart only from customs airports, unless otherwise approved by Revenue. The Customs airports are Cork, Dublin and Shannon.
Prior to the departure of a non-Community (EU) flight, the approved handling agent must produce to Revenue, a cargo manifest in respect of goods on board. Where a private aircraft departs from an international airport, the pilot in command must inform Revenue and lodge a cargo manifest of any goods. This requirement may be dispensed with, where Revenue is satisfied that it is not necessary.
Revenue controls do not apply in respect of flights within the EU, provided that no non-EU goods are carried, no duty-free stores are carried, no goods carried are being exported to a non-EU state and customs intervention is not necessary in connection with the enforcement of a prohibition or restriction on exportation.
A declaration outward is not required in respect of an aircraft travelling to other EU states unless requested. A cargo manifest is required for the purpose of dealing with prohibited and controlled exports. Cargo manifests should be filed with the Revenue office and made available to inspection by Revenue officers
Exports by Post
Exports by post by are dealt with by An Post. Revenue has no direct responsibility. Revenue staff may become involved where necessary. Letters and parcels not subject to export duties are deemed declared at the time they are accepted by an Post.
In certain cases, where for example, goods are being exported and reimported or being sent for repair, certain proofs and documents must be produced to Revenue. An Post enforces the restrictions and prohibitions on exports on behalf of Revenue in respect of postal goods.
There are special requirements in respect of the following
- CAP codes
- ATA Carnets
- TIR procedure
- Community Export preferences
- VAT retail export scheme
In the case of indirect exports, the export accompanying document is issued by the export control system and accompanies the goods form the office the export to the office of exit from the EU. On arrival in the office of exit, the EAD is presented. It permits confirmation of exit, and this confirmed to the office of export
Revenue is entitled to examine all documents and goods relating to export procedure. They may take samples of the goods. They may withhold goods for export until satisfied.
At present, there are no export duties.
Certain types of goods are subject to prohibitions and restrictions. They include
- agricultural products;
- some food products;
- counterfeit goods
- indecent articles, publications and recordings
- CITES goods
National customs may not hinder the free movement of goods in the EU unless they suspect a national law is being breached.
References and Sources
Customs Law of the European Union 4th ed 2012 M Fabio
EC Customs Law (Oxford European Community Law Library) 2nd Edition 2008 Timothy Lyons
Customs Code of the European Union Hardcover (1996) Tom Walsh Damian McCarthy
European Union Customs Code 2015 Tom Walsh
The Union Customs Code Regulation (EU) No 952/2013 of the European Parliament and of the Council.
amended by Regulation 2016/2339
The UCC Delegated Act Commission Delegated Regulation No 2015/2446.
The UCC Implementing Act Commission Implementing Regulation No 2015/2447.
The UCC Transitional Delegated Act wCommission Delegated Regulation No 2016/341.
Copyright (Customs) Regulations 1964, S.I. No. 231 of 1964443
Customs Act 2015
Customs-Free Airport Act 1947
Customs-free Airport Order 1947 (and numerous amendement)
Transport Customs-Free Airport (Amendment) Act 1958
Free Ports Act 1986
Customs and Excise (Mutual Assistance) Act 2001
ustoms and Excise (Mutual Assistance) Act, 2001
(Commencement) Order 2002, S.I. No. 59 of 20022996
Customs and Excise (Mutual Assistance) Act 2001 (Section 8)
(Protection of Manual Data) Regulations 2004, S.I. No. 254 of 2004
Customs (Electronic Filing of Returns) Order 2014, S.I. No. 474 of 2014
Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011, S.I. No.
410 of 2011
European Communities (Customs) Regulations 1972, S.I. No. 334 of 1972
European Communities (Customs) (Amendment) Regulations, S.I. No. 211 of 1980
European Communities (Customs) (No.2) Regulations, S.I. No. 202 of 1982
European Communities (Customs) Regulations, S.I. No. 78 of 1983
European Communities (Customs) Regulations, S.I. No. 365 of 1984
European Communities (Customs) (No.2) Regulations, S.I. No. 366 of 1984
European Communities (Customs) (Revocation of Statutory Instruments) Regulations
European Communities (Customs and Excise) Regulations 1991, S.I. No. 57 of 19913925
European Communities (Customs and Excise) (Amendment) Regulations 1991, S.I. No. 174 of 1991
European Communities (Customs and Excise) (Amendment) (No. 2) Regulations 1991, S.I.No. 368 of 1991
European Communities (Customs and Excise) Regulations 1992, S.I. No. 394 of 1992
European Communities (Customs) (No. 2) Regulations 1992, S.I. No. 431 of 1992
European Communities (Customs) (No. 3) Regulations 1992, S.I. No. 432 of 1992
European Communities (Community Transit) Regulations 1992, S.I. No. 433 of 1992
European Communities (Tir Carnet and Ata Carnet Transit) Regulations 1993, S.I. No. 61 of 1993
European Communities (Customs Appeals) Regulations 1995, S.I. No. 355 of 1995
European Communities (Customs Declarations) Regulations 1996, S.I. No. 114 of 1996
European Communities (Customs Action against Goods suspected of Infringing certain Intellectual Property Rights) (Amendment) Regulations 2013, S.I. No. 309 of 2013
European Union (Customs enforcement of Intellectual Property Rights) Regulations 2013, S.I.No. 562 of 2013