Simplified Procedures
Instruction Manual on Outward Processing
Reviewed: May 2016
Queries: Email: revcep@revenue.ie
This Manual provides a guide to the interpretation of the law governing Outward Processing.
This is set out in Council Regulation (EU) No. 952/2013 (the Union Customs Code),
Commission Regulation (EU) No. 2015/2447 (the Implementing Regulation), and Commission
Regulation (EU) No. 2015/2446 (Delegated Regulation).
Published by Customs Procedures Branch (Economic Procedures Section), Nenagh
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Definitions…………………………………………………………………………………………………………………………..3
.1. Introduction …………………………………………………………………………………………………………………….3
1.1 What is Outward Processing …………………………………………………………………………………………….4
2. Application for Authorisation …………………………………………………………………………………………….4
2.1 Application Procedure……………………………………………………………………………………………………..4
2.2 Region/LCD Report on New Applications …………………………………………………………………………4
2.3 Restrictions on the use of outward processing ……………………………………………………………………5
3 Types of Authorisations …………………………………………………………………………………………………….5
3.1 Authorisation covering only one Member State…………………………………………………………………..5
3.2 Authorisation covering more than one Member State…………………………………………………………..5
3.3 Retrospective Authorisation ……………………………………………………………………………………………..6
3.4 Application for an authorisation based on a customs declaration (Simplified Authorisation) …..7
4. Issue of the Authorisation…………………………………………………………………………………………………..8
4.1 Issue of a new Authorisation …………………………………………………………………………………………….8
4.2 Renewal of an Authorisation…………………………………………………………………………………………….8
4.3 Amendment to an Authorisation ……………………………………………………………………………………….8
5. Entry of goods to the procedure ………………………………………………………………………………………….8
5.1 How are goods entered to OP……………………………………………………………………………………………8
5.2 Automatic verification through AEP…………………………………………………………………………………9
6. Discharge of goods from the procedure ……………………………………………………………………………….9
6.1 How are goods discharged from OP…………………………………………………………………………………..9
6.2 Triangulation ………………………………………………………………………………………………………………….9
6.3 Monitoring/Checking of Authorisations …………………………………………………………………………….9
7. How is the duty calculated ……………………………………………………………………………………………….10
7.1 Calculating Duty relief…………………………………………………………………………………………………..10
7.2 Repairs free of charge…………………………………………………………………………………………………….10
8. Standard Exchange ………………………………………………………………………………………………………….10
8.1 Standard Exchange with prior importation ……………………………………………………………………….11
9. OP and Inward Processing ……………………………………………………………………………………………….11
10. Repair under Outward Processing…………………………………………………………………………………..11
11. OP for certain textile products…………………………………………………………………………………………11
APPENDIX I……………………………………………………………………………………………………………………..12
Report on Outward Processing…………………………………………………………………………………………….12
.APPENDIX II……………………………………………………………………………………………………………………20
OUTWARD PROCESSING FORM PO2…………………………………………………………………………….21
APPENDIX III …………………………………………………………………………………………………………………..22
Sensitive goods and products……………………………………………………………………………………………….22
APPENDIX IV…………………………………………………………………………………………………………………..24
General conditions to be observed by persons authorised to engage in Outward Processing and/or
standard exchange. ……………………………………………………………………………………………………………..24
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Definitions
In the context of this Manual:
(i) “Main Processed Products”; means the processed products for which the
authorisation for outward processing has been granted;
(iii) “goods in the unaltered state” means goods in the same condition as when they were
placed under the OP procedure;
(iv) “import duties” means
– Customs duties;
– charges having equivalent effect to Customs duties;
– import charges provided for under the common agricultural policy or under
specific arrangements applicable to certain goods resulting from the
processing of agricultural products;
(vi) “processing operations” means any of the following:
(a) the working of goods, including erecting or assembling them or fitting them to other
goods;
(b) the processing of goods;
(c) the destruction of goods;
(d) the repair of goods, including restoring them and putting them in order;
(e) the use of goods which are not to be found in the processed products, but which allow or
facilitate the production of those products, even if they are entirely or partially used up in
the process (production accessories);
(vii) “usual forms of handling” means such handling operations as are needed to ensure
preservation of goods or to improve packaging or marketable quality. A list of such
handling operations is contained in annex 71-03 of the Delegated Act;
(viii) “release for free circulation” means released on to the EU market for sale and
consumption in the Union;
(ix) “Customs approved treatment or use” means any use to which goods are put which is
approved by Customs e.g. re-export, entry into warehouse, destruction, release for
free circulation, entry to Inward Processing Procedure etc;
(x) “Union Code” refers to EU Council Regulation 952/2013 establishing the Union
Customs Code;
(xi) “ IA or Implementing Act “ refers to the to EU Commission supplementing
Regulation 2015/2447 laying down certain provisions for the implementation of the
Union Customs Code;
(xii) “DA or Delegated Act” refers to EU Commission supplementing Regulation
2015/2446 laying down certain provisions for the implementation of the Union
Customs Code;
(xii) “CAP” common agricultural policy.
(xii) “Period for discharge” means the time by which goods placed under a special procedure or
the processed products, must be placed under a subsequent customs procedure (eg. for
outward processing the time for the processed to be re imported)
.
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1. Introduction
1.1 What is Outward Processing
Outward Processing (OP) is one of a number of procedures provided for in EU legislation which are
referred to collectively as Special Procedures. It allows goods to be exported outside the EU for
processing and then re-imported back into the EU. The import duty will be based on the cost of the
processing operation undertaken outside the customs territory of the Union.
2. Application for Authorisation
(UCC Articles 211).
2.1 Application Procedure
Application forms are available on the Revenue website at www.revenue.ie under “Customs”. All
applications, including those for renewal or amendment of existing Authorisations, must be
submitted in writing by the trader to Economic Procedures Section.
Economic Procedures Section will then carry out the following tasks:
check that all of the necessary information to process the application has been supplied by
the applicant;
forward a copy of the application to the relevant Region/LCD with a request for a report on
the suitability of the trader to use OP. A standard template for the report is provided – see
appendix I;
if approval on economic grounds is required, send a copy of the application to the Dept. of
Enterprise, Trade and Employment or the Dept. of Agriculture, Fisheries and Food for
consideration.
2.2 Region/LCD Report on New Applications
On receiving a copy of the application from Economic Procedures Section, the Region/LCD should
contact the trader and arrange a meeting to examine the application and also to explain to the trader
the obligations which must be fulfilled by anyone availing of OP. The precise nature of the
processing operation, the accounting procedures used, the rate of yield and the approved means of
identifying the Union goods in the processed product must be examined. The importance of
observing the authorised limits for quantities and values and the time limit for re-importation should
be clearly pointed out during this meeting. It should be established that the applicant has a copy of
the Trader Guidelines on Outward Processing or has access to them on the Revenue website at
www.revenue.ie. Where the applicant is a company, a senior executive in charge should be
consulted to ensure that management are aware of their obligations.
The report should then be completed including a recommendation as to whether or not the
authorisation should be granted. Additional notes may be attached if required. The completed
report should be sent to Economic Procedures Section as soon as possible and, in this regard, it
should be borne in mind that a decision on issuing the authorisation must be made within 30 days
of acceptance of the application.
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2.3 Restrictions on the use of outward processing
(UCC Article 259).
Outward processing may not be allowed for any of the following Union goods:
(a) goods the export of which gives rise to repayment or remission of import duties;
(b) goods which prior to export, were released for free circulation under a duty exemption or
at a reduced rate of duty by virtue of their end use, for as long as the purposes of such
end use have not been fulfilled, unless those goods have to undergo repair operations.
(c) goods the export of which gives rise to the granting of export refunds;
(d) goods in respect of which a financial advantage other than refunds referred to in point
(c) is granted under the common agricultural policy by virtue of the export of those
goods.
3 Types of Authorisations
3.1 Authorisation covering only one Member State
This type of authorisation will allow the holder to avail of OP only in the State in which it was
issued. Application forms are available on the Revenue website at www.revenue.ie under
“Customs”. All applications, including those for renewal or amendment of existing authorisations,
must be submitted in writing by the trader to Economic Procedures Section, who will then carry out
the following tasks;
check that all of the necessary information to process the application has been supplied by
the applicant;
make contact with the applicant if additional information is required;
formally accept the application upon receipt of all relevant information.
Once all the relevant information has been supplied and the application has been formally accepted,
the time frame for taking a decision begins. Under the UCC a decision, whether favourable or
negative, must be made within 30 days from date of acceptance of the application.
3.2 Authorisation covering more than one Member State
(Article 260,261 of IA)
An authorisation may be issued which will allow goods to be entered to OP in more than one
Member State. An application for this type of authorisation is submitted in the Member State where
the applicant’s main accounts are held.
All applications for these authorisations in Ireland should be made to Economic Procedures Section,
and will be referred to the relevant Region/LCD for a recommendation. The Region/LCD should
complete a report on the application. Care should be taken to ensure that transfer arrangements
between the different traders mentioned in the application are satisfactory to the Region/LCD. The
Region/LCD should ensure that any controls required at a local level in any other Member State are
clearly established at this stage.
On receipt of a positive recommendation from the Region/LCD, Economic Procedures Section
prepares a draft authorisation which is immediately communicated to the authorities in the Member
States in which the authorisation will be valid. This draft will include the controls required by the
Region/LCD. Economic Procedures Section will issue the authorisation on receipt of agreement by
the other Member States or, after 30 days, if no objections are received.
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Responsibility for control of the authorisation rests with the Irish Administration. Bills of discharge
and duty payments for processing in all of the Member States involved must be returned to the
Region/LCD in which the holder is located unless otherwise agreed with Economic Procedures
Section.
In the case of applications where the main accounts are held in another Member State, the draft
authorisation is forwarded by the Member State to Economic Procedures Section. This draft is
forwarded to the Region/LCD where the Irish trader is based. This draft should be examined in a
timely fashion as the authorisation may be issued by the other Member State if no objection is
received within 30 days.
The Region/LCD should contact the trader and arrange a meeting to examine such matters as the
premises where the procedure will be carried out, the accounting procedures used and to explain to
the trader their obligations with regard to this OP authorisation. The Region/LCD may, if they
consider it necessary, require that security be put in place with separate conditions agreed in respect
of the Irish trader. However, responsibility for control of the authorisation rests with the issuing
Member State. The Region/LCD should liaise with the issuing Member State through Economic
Procedures Section regarding any necessary controls. On receipt of a positive recommendation from
the Region/LCD, Economic Procedures Section will inform the Member State that Ireland has no
objection to the issuing of the authorisation.
It is vitally important that direct contact between Revenue and any other administration involved in
controlling this type of authorisation be initiated at the beginning and maintained throughout the
lifetime of the authorisation. Proper control cannot be achieved without this cornerstone being in
place. This applies equally to Irish controlled authorisations and those controlled by other Member
States.
3.3 Retrospective Authorisation
(UCC Article 211(2) Art 172 DA)
A retrospective authorisation may only be issued in exceptional circumstances. Details of these
circumstances must be submitted by the trader and examined before any retrospection can be
considered. The period of retrospection, either for a new authorisation or amendment to an existing
authorisation, may not extend beyond one year before the date that the application for authorisation
or amendment was lodged. Certain sensitive goods can only receive retrospection for three months.
These goods are set down in Appendix III to this manual.
Retrospective authorisations are only possible where all of the following conditions are met;
(a) there is a proven economic need;
(b) the application is not related to attempted deception;
(c) the applicant has proven on the basis of accounts or records that:
(i) all the requirements of the procedure are met;
(ii) where appropriate, the goods can be identified for the period involved;
(iii)such account or records allow the procedure to be controlled;
(d) all the formalities necessary to regularise the situation of the goods can be carried
out, including, where necessary, the invalidation of the customs declarations
concerned;
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(e) no authorisation with retroactive effect has been granted to the applicant within
three years of the date on which the application was accepted;
(f) an examination of the economic conditions is not required (except where an
application concerns renewal of an authorisation for the same kind of operation
and goods – see point (h))
(g) the application does not concern the operation of storage facilities for the
customs warehousing of goods,
(h) where an application concerns renewal of an authorisation for the same kind of
operation and goods, the application is submitted within three years of expiry of
the original authorisation.
With regard to point (e) retrospection will only be allowed once for the same procedure, e.g.
if a trader applies for an IP and an OP procedure the 3 year period will apply to each of the
applications.
All requests for retrospective authorisation should be made to Economic Procedures Section, and
will be referred to the relevant Region/LCD for recommendation.
3.4 Application for an authorisation based on a customs declaration (Simplified
Authorisation)
(Article 163 DA)
Traders who only occasionally enter goods to OP may opt for a Simplified Authorisation in place of
the standard Authorisation. This simplified procedure may be used for the following operations:
processing operations concerning repairs, including standard exchange without prior
importation.
release for free circulation after outward processing using the standard exchange
system with prior importation;
release for free circulation after outward processing using the standard exchange
system without prior importation, where the existing Authorisation does not cover
such a system and the customs authorities permit its modification;
release for free circulation after outward processing if the processing operation
concerns goods of a non-commercial nature;
For application to use the simplified procedure the declaration must be accompanied by a completed
Form PO2, see Appendix II, which must be stamped by Revenue at the point of export and give the
following information:
name and address of the applicant, the declarant and the operator;
trade and/or technical description of the goods and processed products;
nature of the processing operation;
estimated time required to re-import the processed products;
rate of yield or, where appropriate, the manner of calculating the rate of yield;
means of identification.
The simplified authorisation may not be used where equivalence is involved, where sensitive goods
are concerned, or where processing will take place in more than one Member State
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4. Issue of the Authorisation
4.1 Issue of a new Authorisation
When Economic Procedures Section has received all necessary reports and documentation, an
authorisation is drawn up. Authorisations are valid for a period of up to five years from the date of
acceptance of the application.
The Region/LCD must deliver the authorisation to the trader by hand. Before receiving the
authorisation the holder must accept and sign a standard set of conditions – appendix IV – which
specify their responsibilities regarding the use of the authorisation. A signed copy of the conditions
must be returned to Economic Procedures Section, while the Region/LCD should retain a copy in
the trader file.
In the case of newly authorised traders, when commercial activity begins, Regions/LCD should
check to ensure that the quantities and values being declared for each tariff classification code are in
accordance with the authorisation.
4.2 Renewal of an Authorisation
Economic Procedures Section maintains a database of all current authorisations. The section sends
each authorised holder a renewal letter three months in advance of the expiry of the authorisation.
When an application for renewal is received in Economic Procedures Section, it is checked for any
changes from the previous authorisation. The Region/LCD will be requested to examine the
renewal application and provide a recommendation as to whether or not the renewal should be
granted.
4.3 Amendment to an Authorisation
All requests for amendments to current authorisations must be submitted to Economic Procedures
Section who will forward the request to the Region/LCD for a recommendation. If the Region/LCD
recommends the amendment, Economic Procedures Section will issue the amended Authorisation
direct to the trader and a copy to the Region/LCD.
5. Entry of goods to the procedure
5.1 How are goods entered to OP
When entering goods to OP, the authorisation holder is required to do the following:
declare the appropriate procedure code in Box 37 of the SAD –(see AEP Traders Guide)
include the Authorisation number in Box 44. A hard copy of the Authorisation need not be
produced with each entry unless requested by a Revenue official;
include the invoice numbers or range of numbers in Box 44;
retain the invoice showing the total value and quantity of goods in the consignment and
make it available if requested.
Authorisation holders must retain copies of the import SADs and supporting documentation in their
records for a period of three years from the end of the year in which the goods to which they relate
are discharged from the procedure.
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5.2 Automatic verification through AEP
The AEP system has an automatic verification process for authorised OP traders. This process
verifies a holders’ entitlement to use the procedure code and the CN codes listed on Annex 1 of the
authorisation by cross-referencing this data against the authorisation data stored in CRS. Any
deviation from the data included on the holder’s authorisation will result in AEP rejecting the entry.
It is vital therefore that Economic Procedures Section is immediately made aware of any
amendment needed to an authorisation.
The quantities and values on the authorisation are not checked by this verification process and
should be monitored by the Supervising Office.
6. Discharge of goods from the procedure
(UCC Article 215)
6.1 How are goods discharged from OP
The discharge of goods from OP is regarded as complete when all conditions for use of the
procedure have been complied with and the processed products have been re-imported into
the EU. A copy of the export declaration must be retained for possible inspection by
Revenue. The declaration re-importing the goods to the EU must be accompanied by the
following:
an invoice for the processed products
a document setting out the duty relief claimed and how it was calculated;
an INF2 form if the goods entered the procedure in another Member State;
documentary evidence may be requested from the holder if physical means of
identification of the temporarily exported goods in the processed products is
not possible.
6.2 Triangulation
Triangulation is the arrangement by which goods may be exported under OP from one Member
State and re-imported in the form of processed products into another Member State. Any
application for this arrangement should be made by the applicant on the standard application from.
Where triangulation has been approved this fact will be indicated on the holder’s authorisation.
An information document INF2 will be required as evidence that the goods were entered to OP in
the exporting Member State when the goods are being re-imported in a different Member State.
The form INF2 will be certified by Customs on exportation and the original will be returned to the
exporter who should forward it to the importer in the Member State of re-importation. If the
customs authorities in the different Member States agree, other means of identifying the export
products may be used.
6.3 Monitoring/Checking of Authorisations
It is accepted that the overall monetary risk is likely to be small, nevertheless in order to meet EU
commitments it is important to verify entitlements to OP relief in relation to 10% of OP imports.
These checks can be carried out as part of the post clearance-checking programme.
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There are several aspects to an Authorisation, which must be monitored by the Region/LCD. These
include:
Ensuring that the terms and conditions are being adhered to,
Ensuring that the quantities and values as identified in the Authorisation are not exceeded or
likely to be exceeded. This should involve monitoring of bills of discharge on a regular
basis. If quantities or values are exceeded, this may result in customs debts arising.
Ensuring that only tariff codes included on the Authorisation are used.
Ensuring that an authorised trader with regular OP imports is subject to ordinary compliance
checks. The level of detail that these compliance checks involve can be decided by the
Region/LCD but should involve at least the three points above.
7. How is the duty calculated
(UCC Article 86 (5))
7.1 Calculating Duty relief
Where a customs debt is incurred for the processed products or the replacement products, the
amount of import duty shall be calculated on the basis of the cost of the processing operation
undertaken outside the customs territory of the Union.
7.2 Repairs free of charge
(UCC Article 260)
Where the processing operation outside of the EU involves the repair of an item, and the repair is
carried out free of charge because of contractual or legal reasons arising from a guarantee, or
because of a manufacturing fault, the repaired item may be released for free circulation totally free
of import duties provided account was not taken of the fault when the item was originally released
for free circulation.
8. Standard Exchange
(UCC Article 261)
Under the standard exchange system an imported product (‘replacement product’) may be authorised
and can be used where the processing operation involves the repair of defective Union goods other
than those subject to measures laid down under the common agricultural policy or to the specific
arrangements applicable to certain goods resulting from the processing of agricultural products.
The replacement products shall have the same eight-digit Combined Nomenclature code, the same
commercial quality and the same technical characteristics as the defective goods had the latter
undergone repair.
Where the defective goods have been used before export, the replacement products must also have
been used. However this requirement can be waived if the replacement product has been supplied
free of charge, either because of a contractual or statutory obligation arising from a guarantee or
because of a material or manufacturing defect.
The provisions which would be applicable to the processed products shall apply to the replacement
products.
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8.1 Standard Exchange with prior importation
(UCC Article 262)
Prior importation is an extension of Standard Exchange where the replacement goods are
imported before the exportation of the defective goods intended for repair. Use of the prior
importation facility must be approved in advance by the Region/LCD and will be noted on
the holder’s authorisation by Economic Procedures Section. Approval to use prior
importation is subject to the provision of a guarantee covering the amount of import duty
that would be payable should the defective goods not be exported.
9. OP and Inward Processing
(UCC, Article 258)
Goods held under the Inward Processing procedure may be exported under OP for further
processing and re-imported to Inward Processing on their return. If the goods are reimported
to Inward Processing suspension there will be no duty payable on the returned
goods. Any trader wishing to export Inward Processing goods under OP must be authorised
for both procedures under the standard application procedure.
10. Repair under Outward Processing
Where the procedure is requested for repair of goods, the temporary export goods must be
capable of being repaired and the procedure shall not be used to improve the technical
performance of the goods.
11. OP for certain textile products
Council Regulation (EC) No. 3036/94 provides for a special arrangement known as Outward
Processing for textiles. This applies to the outward processing of textile products and clothing
listed in Chapters 50 to 63 of the Common Customs Tariff which are normally subject to quota or
other restrictions on importation from countries outside the EU. Under the arrangement goods may
be exported from the EU to certain third countries for processing and subsequent re-importation in
the form of specified processed products. The importation of such products is subject to
quantitative limits, which are fixed annually by the Commission.
The benefit of outward processing for textiles is given by means of a prior Authorisation to
applicants who meet the conditions laid down in the above Regulation. Applications must be
submitted to Economic Procedures Section. The application is then forwarded to the Department of
Jobs, Enterprise and Innovation for approval. Subject to that approval Economic Procedures
Section will issue the authorisation directly to the holder and send a copy to the Region/LCD for
information. Any enquiries regarding this special procedure should be directed to Economic
Procedures Section.
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APPENDIX I
Report on Outward Processing
CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
Part one: to be completed for all Procedures.
Part two: additional information for inward processing applications
Part three: additional information for outward processing applications.
Part one
File reference:
Special Procedure:
(Indicate the type of procedure applied for e.g. IP/OP/EU)
(1)Name and Address of trader
(1a)Registered Address (if different to above):
(2) Applicant EORI number (3)VAT Registration number:
(4)Company Registration number (5)TAN Number
(6) Has the trader a copy of the Traders Guidelines
on Revenue Website?
(7) Does the trader hold a VAT 56(a) Authorisation?
(8)Has the trader AEO status? (9) Will the company require a deferred payment
arrangement?
(10) Has the trader been approved for any simplified procedures?
If so, please give details
(see Annex 1)
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CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
(11) Are the trader’s accounts satisfactory?
(12)Is the trader under audit?
If so, in what context?
(13) Does the trader have a satisfactory record in complying with Custom’s requirements?
(14) Are fiscal goods involved?
(CAP goods or goods involving export refunds)
Complete this question for End-use only (for IP see question 29 and for OP see question 32)
(15) What is the nature of the end-use?
(15a) At what point are the goods considered to be put to their end use?
Note: Goods must be capable of being put to their end-use on importation. Goods under end-use cannot be repaired; for repair an IP
authorisation is needed.
(16) Can applicant prove an economic need for the procedure?
(17) Where will the processing/end use operation be carried out?
If not at the premises of the applicant indicate the operators that will be involved in the processing in question 18.
(18)Name and address of Operators
VAT no EORI no
Name and address of Operators
VAT no EORI no
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CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
(18a) Indicate what type of processing/end use will be carried out by these operators;
(18 b)Has the trader provided an undertaking allowing Revenue right of entry to any Operators premises?
(if not please request undertaking)
(19) Has the trader applied for a retrospective authorisation?
If yes, is retrospections recommended?
State the exceptional circumstances under which retrospection was approved
Note: retrospection cannot be allowed if the trader has had an application for retrospection granted within 3 years from date of acceptance of the
application. The maximum period allowable is twelve months prior to the date of acceptance of the application or, 3 months in the case of Annex
71-02 goods.
(20) Is separate storage of goods under the procedure necessary?
If so, what are the arrangements?
(21) Is equivalence requested?
If so, do the goods have the same eight-digit CN code and the same commercial quality and the same
technical characteristics as the goods which they are replacing?
Note: Equivalence is not permitted in cases where the Non-Union goods imported into the procedure would be subject to a provisional or definitive
anti-dumping, countervailing, safeguard duty or an additional duty resulting form a suspension of concessions if they were declared for release for
free circulation.
(22) Is prior exportation required?____________________________
If yes, is the trader familiar with the requirements to use the INF 5 form?(see Annex 2)
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CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
(23) Is triangulation envisaged?______________________________
If yes;
name the importer authorised to enter the goods:
_____________________________________________________
Place where the goods are to be imported:
_____________________________________________________
Customs authority empowered to check on the import goods:
_______________________________________________________
(24) Has the trader given the correct ten-digit CN codes for goods entering the procedure and eight-digit CN
codes for the processed products?
Note: trader should be encouraged to obtain BTI.
(25) What is the means of identification of the raw materials and the processed product?
(26) Are you in agreement with the stated “rate of yield”?__________________
If not, please agree rates of yield and set down below:
(27)Period of discharge?__________________(months)
Justification:
(if over 6 months)
Note: standard period of discharge is set at 6 months. Period can be less but if an extended period is requested, then the justification must be set
down. The period of discharge must be for the processing operations and cannot include storage.
(28) Is movement of goods under the procedure envisaged?
If so, are the records sufficient to show the details of the movement and location of goods?
(a) Between the trader and the named operator
(b) To other Authorisation holders
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CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
(29) Address for each of the following responsible Revenue offices:
(a) Supervising Revenue office:
__________________________________________________________________________________
__________________________________________________________________________________
(b) Office(s) of entry for the procedure:
__________________________________________________________________________________
__________________________________________________________________________________
(c) Office of discharge
__________________________________________________________________________________
__________________________________________________________________________________
(30) Time period for presentation of the Bill of Discharge:______________ months
(31) What is the reference amount needed for the duty liability: (this must be calculated even if the trader
has AEO status: €___________________________________ (for OP see Part Three)
(32) What form will the guarantee take: Cash or guarantee?
(33) Are there any special control arrangements envisaged?
(34) Date of visit(s)________________________________
(35) Are there any other observations relevant to this application which has come to light as a result of
enquiries carried out?
PART TWO: INWARD PROCESSING
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CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
(36) What operation will be carried out under the Inward Processing Procedure;
Repair________________________________________________________
Destruction ____ _______________________________________________
Processing:(all goods must be identified in the processed product with the exception of production
accessories___________________________________________
Production accessories: the use of which are not be found in processed products, but which allow for or
facilitate the production of those products, even if they entirely or partially used up in the
process.________________________________________________
Goods intended to undergo operations to ensure their compliance with technical requirements for their
release to free circulation_______________________
Goods which have to undergo usual forms of handling__________________
Description of the specific operations to be carried out:
(36a) If more than one operation is involved, please specify the Annex 1 goods for each operation.
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
(37) Is the trader releasing goods to free circulation?
If yes, state below method of release. (If both methods are used state the percentage of each method).
Processed product released to free circulation under Art 85(1) UCC
Originally imported raw material released to free circulation under Art 86 (3) UCC.
(See Annex 2 for UCC Articles.)
(38) Are there goods to be re-exported?
If so please state what proportion will be:
Exported without preferential origin documentation, to preferential trade agreement countries where the
“No Drawback “rule applies.
__________
Exported to other non-EU countries___________
PART THREE: OUTWARD PROCESSING
17
CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
(39) What time period is required to process/repair and re-import the goods?
(40) In the case of repair indicate that the goods are actually in need of repair (that they are faulty or
broken as this procedure cannot be used to improve the technical performance of the goods)
(41) Is the Standard Exchange system with prior importation required?__________________
If yes,
What time period is required to subsequently export the defective goods?
__________(maximum period is 2 months)
Amount of guarantee required for imported goods until defective goods are exported
€________________________________
Is the use of INF 2 envisaged? (see Annex 3)_______________
If not what other form of exchange of information is to be used?
______________________________________________________
(42) At entry or discharge from the arrangements, are the goods transferring from or to other Authorisation
holders?__________________________________________________________
Name of other holder’s __________________________________________________________
_______________________________________________________________________________
________________________________________________________________________________
RECOMMENDATION
18
CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
(43) Please state any relevant information pertaining to your recommendation:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
_____________________________________. STAMP
Name
(Block Capitals)
Annex 1- SIMPLFIED PROCEDURES
Simplified Procedures
EU legislation including the UCC established the concept of Simplified Procedures for import and export of
goods from/to non EU Countries.
Additional information on the various national import and export simplifications, which are available
together with the relevant application forms, including guides to completion, is provided from the links
below.
Types of Simplified Procedure
Under these simplified procedures, a number of different facilitation methods are available which permit
imports and exports to be cleared through Customs more quickly and more easily that would otherwise be
permitted. The types of simplified procedures available at import and export include
Incomplete Declaration at Import
Incomplete Declaration at Export
Simplified Declaration Procedure at Import
Simplified Declaration Procedure at Export
Local Clearance Procedure at Import
Local Clearance Procedure at Export
ANNEX 2 – ARTICLES 85(1) AND 86(3)
19
CONTROL OFFICERS REPORT FOR SPECIAL PROCEDURES
ARTICLE 85 (1)
General rules for calculating the amount of import or export duty
1.The amount of import or export duty shall be determined on the basis of those rules for calculation of
duty which were applicable to the goods concerned at the time at which the customs debt in respect of
them was incurred.
ARTICLE 86(3)
Special rules for calculating the amount of import duty
3. Where a customs debt is incurred for processed products resulting from the inward processing
procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be
determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods
placed under the inward processing procedure at the time of acceptance of the customs declaration
relating to those goods.
Annex 3 – INF INFORMATION SHEETS
INF 1 is used for the communication of information on duty amounts, compensatory interest, security
and commercial policy measures under Inward Processing.
INF 2 is used in order to communicate information on temporary export goods in triangular traffic, in
order to obtain partial or total relief for processed products under Outward Processing.
INF 5 is used to communicate information in order to obtain duty relief for import goods, on prior
exportation in triangular traffic, under Inward Processing.
INF 9 is used to communicate information on processed products to be assigned another customs
approved treatment or use in triangular traffic, under Inward Processing.
.
20
APPENDIX II
OUTWARD PROCESSING FORM PO2
Application for simplified procedure – goods for repair –
PLEASE NOTE: 1. Application must be made prior to the exportation of the goods.
2. This form must be accompanied by a SAD export declaration.
3. All questions relevant to the transaction must be answered.
4. Under no circumstances will a retroactive Authorisation be issued.
5. Use of this form is not obligatory; a trader may submit any alternative document
provided it contains the necessary information.
Q1 Name of Applicant:
_____________________________
Address: _____________________
_____________________________
_____________________________
Q4 State Nature of Process/Repair:
_____________________________
_____________________________
_____________________________
Estimate Cost (If any) € _________
Q5 Rate of Yield: _________________
_____________________________
Q2 Trade and/or Technical Description of
the Processed Product:
_____________________________
_____________________________
_____________________________
Tariff Code Number: ___________
Q6 Expected Date of Re-Importation:
/ / .
Q3 Suggested Means of Identification:
_____________________________
_____________________________
_____________________________
_____________________________
Signature of Applicant:
_____________________________
Status in Firm:
_____________________________
Date: / / .
FOR OFFICIAL USE ONLY
Serial No:
This Authorisation is valid only for
the goods declared for export on
the accompanying SAD declaration
and is granted subject to
acceptance of and compliance with
the conditions relating to outward
processing as provided for in the
Union Customs Code.
Goods Exported:
Details of Export: ____________
______________________
______________________
Indicate Reason: ________
______________________
______________________
Signature of Officer:
______________________
Date: / / .
21
TRADERS
COPY
Yes
No
APPENDIX III
ANNEX 71-02 – DA
Sensitive goods and products
The following goods are covered by this Annex:
(1) The following agricultural products falling under one of the following sectors of the
common market organization (CMO):
Beef and veal sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(o) and
listed in Annex I Part XV;
Pigmeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(q) and listed in
Annex I Part XVII;
Sheepmeat and goatmeat sector: products referred to in Regulation (EU) No 1308/2013, Article
1(2)(r) and listed in Annex I Part XVIII;
Eggs sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(s) and listed in
Annex I Part XIX;
Poultrymeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(t) and listed
in Annex I Part XX;
Agriculture products: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(v) and
listed in Annex I Part XXII;
Cereals sector: products referred to in Article 1(2)(a), Annex I Part I of Regulation (EU) No
1308/2013;
Rice sector: products referred to in Article 1(2)(b), Annex I Part II of Regulation (EU) No
1308/2013;
Sugar sector: products referred to in Article 1(2)(c), Annex I Part III of Regulation (EU) No
1308/2013;
Olive oil sector: products referred to in Article 1(2)(g), Annex I Part VII of Regulation (EU) No
1308/2013;
Milk and milk-products sector: products referred to in Article 1(2)(p), Annex I Part XVI of
Regulation (EU) No 1308/2013;
Wine sector: products referred to in Article 1(2)(l), Annex I Part XII of Regulation (EU) No
1308/2013 and falling under CN codes:
0806 10 90
22
2009 61
2009 69
2204 21 (quality wine PDO and PGI excepted)
2204 29 (quality wine PDO and PGI excepted)2204 30
Ethyl alcohol and spirit products falling under CN codes:
2207 10
2207 20
2208 40 39 – 2208 40 99
2208 90 91 – 2208 90 99
ex 2401 unmanufactured tobacco
Products other than those under points 1 and 2 subject to agricultural export refund.
Fishery products listed in Annex I to Council Regulation (EC) No 1379/2013 on the common
organization of the markets in fishery and aquaculture products and products listed in
Annex V to this regulation subject to a partial autonomous suspension.
All fishery products subject to an autonomous quota.
23
APPENDIX IV
General conditions to be observed by persons authorised to engage in Outward Processing
and/or standard exchange.
Note: Where a standard exchange arrangement has been authorised, this fact will be indicated at
item 18 on the Authorisation. In such circumstances, references in the conditions below to
processed products should be construed as references to the replacement goods, the
conditions applying mutatis mutandis.
1. The Authorisation is issued by the Revenue Commissioners and may be revoked for noncompliance
with EU Legislation governing Outward Processing.
2. The Authorisation does not relieve the importer from compliance with the law and regulations
for the time being in force relating to the importation, exportation, warehousing or entry for
free circulation of goods.
3. The holder of the Authorisation is responsible for ensuring that the tariff code numbers quoted
thereon are correct.
4. Each consignment of goods exported under the arrangement must be entered to Customs (SAD),
on the Automated Entry Processing (AEP) System together with any licence(s) details which
may be required. In addition to the normal particulars required by the procedure, the export
declaration should be endorsed as follows:
(a) where the exported goods are in free circulation in the EU -“For Outward
Processing”.
(b) where the export goods are held under an IP arrangement in the Union – “IP goods
for Outward Processing”. In addition, the invoice/serial number of the export
consignment as shown in the Authorisation holder’s accounts must be inserted. Care
should be taken to ensure that the correct procedure code is inserted in box 37 of the
form.
5. Where goods exported under the arrangement are despatched by post, a certificate of posting on
Form Cu 116 must be lodged with Customs.
6. The Authorisation details must be input to AEP together with the commercial invoice or other
specification of the goods, at the time of exportation.
7. On re-importation, if OP relief is to be granted, it must be possible to establish that the export
goods have been incorporated in the processed products. The identification method to be used
is set out at item 12 of the Authorisation and care must be taken that the identification
arrangements specified are fulfilled.
8. Each consignment of processed products must be input to AEP together with the Authorisation
details and details of any other requisite documents. In addition to the normal particulars
required by the procedure, the import declaration should be endorsed as follows:
(a) where the processed products are derived from export goods which were in free
circulation in the EU.:
– if entered for free circulation or warehousing “Goods after outward processing”
24
– if entered for inward processing: “Goods after outward processing for inward
processing”;
(b) where the exported goods were held under the inward processing arrangement in the
Union:
– if entered for free circulation or warehousing, to be endorsed “Inward processing
goods after outward processing
– if entered for inward processing, to be endorsed “Inward processing goods after
outward processing for inward processing”. Care should be taken to ensure that
the correct procedure code is inserted in box 37 of the form.
9. In the case of parcel post importations, parcels containing products resulting from processing
operations should have a sender’s declaration endorsed “Imported after process in (name of
country)”; parcels containing goods which have been repaired or replaced should have a
sender’s declaration endorsed “OP relief claimed”.
10. Any claim that temporarily exported goods have been repaired free of charge, either for
contractual or legal reasons arising from a guarantee or because of the existence of a
manufacturing fault, requires that a copy of the relevant contract or other documentary proof be
available for possible post clearance check.
11. Where ownership of the export goods or processed products is transferred the outward
processing arrangement may continue to apply. However, in such circumstances the processed
products must be declared for free circulation by the holder of the Authorisation or on his
behalf.
12. All books, documents and accounts relating to any transaction carried out under the
Authorisation must be retained by the person engaged in such transaction for a period of at
least three years from the date on which the processed products are imported and must be made
available for inspection by any Revenue Official.
13. The Authorisation holder is responsible for ensuring that s/he complies with the provisions for
the time being in force in relation to the payment of Value Added Tax.
14. Samples of goods temporarily exported under the arrangement and of any processed products
deriving therefrom must be furnished to any Revenue Official on demand.
15. Any guarantee considered necessary by the Revenue Commissioners to ensure compliance
with outward processing legislation or these conditions, in the form of a general bond or
alternative security, must be provided by the holder of the Authorisation if so required.
16. The Commissioners reserve the right to vary or add to the conditions set out above.
I/We ______________________________________
25
(Name in block letters)
hereby certify that the conditions set out above are
accepted and I/we undertake to comply with them.
Signed * _____________________________
Designation of Signatory:
_______________________________
on behalf of _____________________________
(Name of holder of the Authorisation)
Date: ______________________
* In the case of an individual the signatory should be
the holder of the Authorisation. In the case of a limited
company the signatory should be the Secretary or
Managing Director. In the case of
other traders the signatory should be the owner or partner
26
Revenue Operational Manual Temporary Storage
Facilities Manual
Queries: customsreliefs@revenue.ie
This manual provides a guide on the authorisation and control of Temporary
Storage Facilities.
Published by Authorisations and Reliefs Unit, Corporate Affairs & Customs
Division, Nenagh
Reviewed October 2016
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Contents
1. Introduction…………………………………………………………………………………………………………………4
1.1 Change over from Customs Code to Union Customs Code……………………………………………….4
Link to : Union Customs Code information ………………………………………………………………………….4
1.2 What is temporary storage? …………………………………………………………………………………………4
2. Application for Authorisation of Temporary Storage facility……………………………………………..4
(UCC Article 148)……………………………………………………………………………………………………………….4
2.1 Application Procedure………………………………………………………………………………………………….4
2.2 Processing of the application by Region/LCD …………………………………………………………………5
2.3 Guarantee …………………………………………………………………………………………………………………..6
2.4 Authorisation involving more than one Member State.(Article 191 IA)…………………………….6
2.4.1 Main accounts held in Ireland …………………………………………………………………………………..7
2.4.2 Main accounts held in another Member State …………………………………………………………….7
2.5 What goods can be stored in a temporary storage facility?……………………………………………..8
2.6 How long can goods be stored in a temporary storage facility? ……………………………………….8
3. Granting of the Authorisation…………………………………………………………………………………………8
3.1 Granting of a new Authorisation …………………………………………………………………………………..8
3.2 When does an Authorisation become effective?…………………………………………………………….9
3.3 Period of validity …………………………………………………………………………………………………………9
3.4 What stock records must the trader maintain?………………………………………………………………9
3.5 Monitoring of Authorisation…………………………………………………………………………………………9
4 Right to be Heard………………………………………………………………………………………………………….10
5. Lodging the Temporary storage declaration…………………………………………………………………..10
5.1 Who can lodge the Temporary Storage Declaration (TSD)?……………………………………………10
5.2 Form of lodgement of the TSD…………………………………………………………………………………….10
5.3 Waiving the obligation to lodge a TSD ………………………………………………………………………..11
5.4 Amendment of a TSD …………………………………………………………………………………………………11
5.5 Invalidation of a TSD ………………………………………………………………………………………………….11
6. End of temporary storage of goods……………………………………………………………………………….11
6.1 How is temporary storage of goods ended? …………………………………………………………………11
(Article 149 UCC)……………………………………………………………………………………………………………..11
6.2 How are goods released to a customs procedure?………………………………………………………..12
6.3 What is required for goods, which are re-exported? …………………………………………………….12
6.4 Destruction ……………………………………………………………………………………………………………….12
APPENDIX I – Legislation governing Authorisation to operate Temporary Storage
facilities………………………………………………………………………………………………………………………….13
APPENDIX II – TEMPORARY STORAGE FACILITY AUTHORISATION ……………………………………….14
APPENDIX III – General conditions to be observed by persons authorised to
operate a Temporary Storage Facility. ………………………………………………………………………………16
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Definitions
In the context of this instruction:
“Union Customs Code” refers to EU Council Regulation 952/2013 establishing the
Union Customs Code;
“DA” refers to the Delegated Act; Commission Regulation (EC) No. 2015/2446
“IA” refers to the Implementing Act; Commission Regulation (EC) No. 2015/2447
“Customs Procedure” means any of the following procedures under which goods
may be placed in accordance with the Code:
– release for free circulation;
– special procedures (transit, warehousing, temporary admission, end-use,
inward processing and outward processing) and
– export.
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1. Introduction
1.1 Change over from Customs Code to Union Customs Code
Temporary Storage Facilities are provided for in the Union Customs Code (UCC),
Articles 144-152, the Delegated Act (DA) Articles 115-118 and the Implementing Act
(IA) Articles 191-193 (see correspondence table at Appendix I).
The main changes introduced in the UCC are:
Non-Union goods can now remain in a temporary storage facility for a period
of 90 days and
The requirement to provide a Comprehensive Guarantee to cover a potential
or existing customs debt.
After 1
st May 2016 all existing authorisations for temporary storage facilities must be
reassessed and a new authorisation issued in line with the UCC. These
reassessments must be completed at the latest by 1
st May 2019. All new applications
for temporary storage facilities will be assessed under the UCC provisions.
Link to : Union Customs Code information
1.2 What is temporary storage?
Temporary storage is not a customs procedure. Temporary Storage means the
situation of non-Union goods temporarily stored under customs supervision in the
period between their presentation to customs and being placed under a customs
procedure, re-exported or destroyed.
1.3 What is a temporary storage facility?
A temporary storage facility is a customs approved place inside or outside the
approved area of a sea or airport, where non-Union goods are placed in storage prior
to being placed under a customs procedure or re-exported.
The facility must be authorised by the customs authorities as a temporary storage
facility.
2. Application for Authorisation of Temporary Storage facility
(UCC Article 148)
2.1 Application Procedure
Applications Forms are available.
All applications, including those for renewal or amendment of existing
Authorisations, must be submitted in writing by the trader to Authorisations &
Reliefs Unit.
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Authorisations & Reliefs Unit will then carry out the following tasks:
– Check that all of the necessary information to process the application has
been supplied by the applicant (including all necessary supporting
documents, including maps, drawings etc.)
– Ensure an application for Comprehensive Guarantee is submitted;
– Forward a copy of the application to the relevant Region/LCD with a request
for a report on the suitability of the trader to operate a temporary storage
facility.
The trader will be informed by Authorisations & Reliefs Unit whether the conditions
for the acceptance of their application are fulfilled within 30 days of the date on
which the application was received.
The trader will be informed of the decision by Authorisations & Reliefs Unit within
120 days of the date of acceptance of their application.
Time limits for issuing a decision that involves more than one Member State are
detailed in section 2.4.
2.2 Processing of the application by Region/LCD
The Control Officer should then contact the trader and arrange a meeting. The
purpose of the meeting is to ensure that satisfactory arrangements are in place. The
Control Officer should examine the proposed premises, the accounting procedures
and the stock control systems. The Control Officer should also explain to the trader
the obligations which must be fulfilled by anyone availing of a temporary storage
facility. The trader should provide a written undertaking allowing Revenue right of
entry to the premises. Where the trader is a company, a senior executive in charge
should be consulted to ensure that management are aware of their obligations
under this authorisation (Authorisation at Appendix II).
The Control Officer should confirm that:
the applicant is established in the Union;
a verifiable and accurate stock control and accounting system is in place;
official supervision and checks can be effected without the need for an
administrative system which is out of proportion to the economic needs
involved;
the applicant is capable of fulfilling the obligations that arise from the storage
of goods and of complying with the conditions of approval governing the
Authorisation see Appendix III;
the intended premises is suitable with regard to security, access
arrangements, health and safety and storage facilities;
Revenue Operational Manual 0.0.0
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if the application includes goods which may present a danger or are likely to
spoil other goods or require special storage facilities, the premises must be
equipped to store such goods;
the facilities are not used for the purpose of retail sale;
the facilities are exclusively operated by the holder of the authorisation;
they have details of the highest amount of duty and other charges applicable
on any single consignment relating to the recent 12 month period in order to
calculate the amount of guarantee required and
a guarantee is provided.
2.3 Guarantee
(UCC, Articles 89 and 148)
An Authorisation will not issue until an appropriate guarantee has been provided.
The purpose of the guarantee is to secure duties suspended on goods in temporary
storage.
There are two Guarantee options – Individual and Comprehensive. An Individual
Guarantee will only cover a single customs declaration, operation or customs
procedure where as a Comprehensive Guarantee will cover all customs declarations,
operations or customs procedures. Therefore, while in theory there are two options,
in reality for temporary storage the most feasible option is a Comprehensive
Guarantee.
The guarantee may be provided in the form of either a cash deposit or a guarantee
of undertaking from a surety provider.
An application for a Comprehensive Guarantee should be made at the same time as
the renewal of or application for a temporary storage authorisation (see Guidelines
on Comprehensive Guarantees).
2.4 Authorisation involving more than one Member State.(Article 191 IA)
An Authorisation may be issued to a trader who wishes to store goods in more than
one Member State. An application for this type of Authorisation is generally
submitted in the Member State where the trader’s main accounts are held. A
company whose main accounts are held in Ireland will apply to the Irish
administration to have another Member State or States included in their Irish
Authorisation. In the same way a company whose accounts are held in another
Member State, but who wishes to store goods in Ireland, will apply to the Customs
Authorities in the other Member State to have Ireland included in their
Authorisation.
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2.4.1 Main accounts held in Ireland
All applications should be made to Authorisations & Reliefs Unit.
Authorisations & Reliefs Unit will then forward a copy of the application to
the relevant Region/LCD with a request for a report on the suitability of the
trader to operate a temporary storage facility. The designated Control
Officer in the Region/LCD should process the application as outlined in para
2.2. The designated Control Officer should ensure that any controls required
at a local level in any other Member State are clearly established at this
stage.
The Officer’s report should be referred to Authorisations & Reliefs Unit.
The time limit for examination and preparation of the draft authorisation is 30 days.
On receipt of a positive recommendation from the Control Officer, Authorisations &
Reliefs Unit will prepare a draft Authorisation which is immediately copied to the
authorities in the Member State/s in which a temporary storage facility will be
located. This draft will include the controls required by the Irish Administration. The
authorities in the Member State/s involved have 30 days to respond with any
objections, if there are no objections or no communication from the Member State/s
by the end of the 30 days the authorisation will issue. If the Member State/s put
forward objections and no agreement is reached within 60 days from the date draft
authorisation was communicated, the authorisation shall not be granted.
Responsibility for control of the Authorisation rests with the Irish
Administration (not withstanding the fact that the goods are also being
stored in another Member State).
Details of stock records and/or any movement of goods, regardless of what
MS goods are stored or moved in must be available to the Irish
Administration.
Authorisations & Reliefs Unit will maintain contact with other
Administration/s regarding amendments or other issues throughout the
lifetime of the Authorisation.
2.4.2 Main accounts held in another Member State
In the case of applications (involving Ireland) in other Member States, the
draft Authorisation is forwarded by that Member State to Authorisations &
Reliefs Unit.
This draft is forwarded to the Region/LCD where the Irish trader is based.
This draft should be examined in a timely fashion as the Authorisation may be
issued by the other Member State if no objection is received within 30 days.
The designated Control Officer should contact the trader and arrange a
meeting to examine the proposed premises, the accounting procedures used
and to explain to the trader their obligations with regard to this Temporary
Storage Facility.
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The Region/LCD may, if they consider it necessary, require that security be
put in place with separate conditions agreed in respect of the Irish trader.
However, responsibility for control of the Authorisation rests with the issuing
Member State. The Region/LCD should liaise with the issuing Member State
through Authorisations & Reliefs Unit regarding any necessary controls.
On receipt of a positive recommendation from the Region/LCD,
Authorisations & Reliefs Unit will inform the other Member State that Ireland
has no objection to the issuing of the Authorisation.
Authorisations & Reliefs Unit will be kept informed by other Administration/s
regarding any amendments or other issues throughout the lifetime of the
Authorisation.
2.5 What goods can be stored in a temporary storage facility?
In general non-Union goods are stored in a temporary storage facility. Where an
economic need exists and customs supervision will not be adversely affected, Union
goods can be stored in a temporary storage facility. These goods will not be
regarded as goods in temporary storage.
Combined storage of Union and non-Union goods in a facility which is authorised as
temporary storage facility is possible only where Union goods can be identified.
2.6 How long can goods be stored in a temporary storage facility?
Non-Union goods in a temporary storage facility must be placed under a customs
procedure, re-exported or destroyed within 90 days.
3. Granting of the Authorisation
3.1 Granting of a new Authorisation
The following are the procedures to be followed:
Having conducted the pre-approval visit and any additional checks, a report
should be prepared by the Control Officer covering all of the points
mentioned at para. 2.2 and giving the Officer’s recommendation. The Control
Officer should also ensure that authorisation for a guarantee is in place and
sent to Authorisations & Reliefs Unit. A copy of this report is to be retained
on the local file.
The Authorisation is then drawn up by Authorisations & Reliefs Unit (using
the format as set out in Appendix III).
The Control Officer should then, where possible, hand deliver the original
Authorisation and the Conditions (Appendix II) to the trader. The trader is
required to sign the conditions before the Authorisation is handed over.
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3.2 When does an Authorisation become effective?
An Authorisation will take effect on the date of issue or on any later date specified in
the Authorisation.
3.3 Period of validity
There is no limit to the period of validity of a temporary storage facility
authorisation.
All current authorisations issued under the Customs Code should be reassessed by
1
st May 2019, otherwise they will cease effect on that day.
3.4 What stock records must the trader maintain?
(Article 148(4) UCC, and 116 DA)
The trader must maintain stock records that contain the following information and
particulars:
reference to the relevant temporary storage declaration for the
goods stored and reference to the corresponding end of temporary
storage;
the date and particulars identifying the customs documents
concerning the goods stored and any other documents relating to
the temporary storage of goods;
identifying numbers, quantity and kinds of packages, usual
commercial or technical description of the goods and, where
relevant, the identification marks of the container necessary to
identify the goods;
location of goods and particulars of any movement of goods;
customs status of goods;
forms of handling designed to ensure goods preservation in an
unaltered state.
3.5 Monitoring of Authorisation
Control Officers shall monitor the conditions and criteria to be fulfilled by the
operator of the approved facilities. They shall also monitor compliance with the
obligations resulting from that decision.
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4 Right to be Heard
Where it is proposed to take a decision that will adversely affect the applicant, that
person must be given an opportunity to express their point of view before the
decision is taken.
If this is the case, the Control Officer must inform Authorisations & Reliefs Unit of
the grounds on which they intend to base their decision. Authorisations & Reliefs
Unit will inform the applicant and the applicant then has 30 days in which to express
their point of view. Following the expiry of this period the applicant must be notified
of the decision.
5. Lodging the Temporary storage declaration
Non-Union goods are in temporary storage from the moment they are presented to
customs.
5.1 Who can lodge the Temporary Storage Declaration (TSD)?
The TSD must be lodged at the latest at the time of presentation of the goods to
customs. It can be lodged by one of the following persons:
the person who brings the goods into the customs territory of the Union;
the person in whose name or on whose behalf the person who brings the goods into
that territory acts;
the person who assumes responsibility for the carriage of the goods after they were
brought into the customs territory of the Union;
5.2 Form of lodgement of the TSD
The TSD shall be lodged by:
cargo manifest or another transport document, provided that it contains the
particulars of a TSD including a reference to any entry summary declaration for the
goods concerned;
an entry summary declaration which also acts as an electronic manifest.
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5.3 Waiving the obligation to lodge a TSD
The obligation to lodge a TSD may be waived in the following cases:
– a customs declaration has been lodged before the goods are presented to
customs;
– at the latest time of presentation of the goods to customs their customs status
as Union goods has been determined.
5.4 Amendment of a TSD
The declarant can, on application, be permitted to amend one or more particulars of
the TSD after it has been lodged. The amendment shall not render the declaration
applicable to goods other than those it originally covered.
No amendment will be possible after any of the following:
– the person who lodged the declaration has been informed that the goods are to
be examined;
– it has been established that particulars of the declaration are incorrect.
5.5 Invalidation of a TSD
Where the goods for which a TSD has been lodged are not presented the declaration
must be invalidated by customs upon application by the declarant.
Further information on the e-manifest can be obtained from E-Customs Branch,
Customs Division, Nenagh, Co. Tipperary. ecustoms@revenue.ie
6. End of temporary storage of goods
6.1 How is temporary storage of goods ended?
(Article 149 UCC)
Non- Union goods in a temporary storage facility must be placed under a customs
procedure, re-exported or destroyed within 90 days. Officers must monitor the
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storage period, as goods not placed under a customs procedure, re-exported or
destroyed within 90 days incur a customs debt.
6.2 How are goods released to a customs procedure?
The trader must on releasing goods from temporary storage to a customs procedure
complete a customs declaration using the AEP system. They must:
pay any customs duties and charges where applicable – a deferred
payment arrangement may be applied;
record details of the discharge, including details of the MRN etc. in
the stock records.
6.3 What is required for goods, which are re-exported?
A re-export notification must be completed in respect of goods being re-exported
from a temporary storage facility. Evidence that the goods have left the Union must
be kept by the temporary storage operator.
6.4 Destruction
If the Control Officer is satisfied that the destruction of goods is justified and there
are no environmental concerns it may be accepted that temporary storage has been
discharged on completion of the destruction. The Control Officer must be informed
in advance and given the following details:
– the type of goods concerned;
– the reason for destruction;
– the method of destruction.
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APPENDIX I – Legislation governing Authorisation to operate Temporary Storage
facilities.
Applicable provisions under Regulation
(EEC) No 2913/92 and Regulation (EEC)
No 2454/93
Applicable provisions under the Union
Customs Code (952/2013), Delegated
Regulation (EU) 2015/2446 and
Implementing Regulation (EU) 2015/2447
Authorisations for the operation of
temporary storage facilities
Article 51 (1) of Regulation (EEC) No
2913/92, Articles 185 to 187a of
Regulation (EEC) No 2454/93
Authorisations for the operation of
temporary storage facilities
Article 144-152 of the Code (952/2013),
Articles 115 to 118 of the Delegated
Regulation (EU) 2015/2446 and Article 191-
193 of Implementing Regulation (EU)
2015/2447
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APPENDIX II – TEMPORARY STORAGE FACILITY AUTHORISATION
AUTH NO:
ISSUING AUTHORITY Authorisations & Reliefs Unit
Office of the Revenue Commissioners
Nenagh
Co. Tipperary
DATE OF APPLICATION:
1. NAME OR BUSINESS NAME & ADDRESS
VAT No: Telephone No:
EORI No: Email:
2. REPRESENTATIVE NAME & ADDRESS:
EORI NO: Telephone No:
E-Mail:
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3. NATIONAL APPLICATION: YES/NO
4. PLACE AND KIND OF ACCOUNTS/RECORDS:
5. REVENUE OFFICES
(a) REVENUE OFFICE OF GUARANTEE:
(b) SUPERVISING REVENUE OFFICES:
6. TYPE OF GOODS:
7. GUARANTEE AMOUNT:
8. ADDITIONAL INFORMATION:
9. Signature: _________________________ Date: _____________
10.Name:_____________________ Official Stamp
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APPENDIX III – General conditions to be observed by persons authorised to operate
a Temporary Storage Facility.
Temporary Storage Facility No. …….
In particular those authorised to operate a Temporary Storage Facility
must:
1… comply with the provisions of:
the Union Customs Code to EU Council Regulation 952/2013
the Delegated Act; Commission Regulation (EC) No. 2015/2446
the Implementing Act; Commission Regulation (EC) No. 2015/2447
and the Transitional Delegated Act: Commission Regulation (EC) No.
2016/341
2… be established in the customs territory of the Union;
3… provide the necessary assurance of the proper conduct of the operation;
4… provide a Comprehensive Guarantee/Waiver to the reference amount of €
(which will be subject to review), as security for any VAT, duty, tax, levy, etc.
due on all uncleared goods while they remain at the temporary storage facility
and accept responsibility for payment of all charges on any missing goods when
there is no evidence of official custom clearance. Where a comprehensive
guarantee is provided, compliance with obligations attached to that guarantee
shall be monitored by appropriate audit;
5…allow customs authorities to be able to exercise customs supervision without
having to introduce administrative arrangements which are disproportionate to
the economic needs involved;
6… keep appropriate records in a form approved by the customs authorities. The
records shall contain the information and the particulars which enable customs
authorities to supervise the operation of the temporary storage facility, in
particular with regard to the identification of goods stored, their customs status
and their movements;
7… not have committed any serious infringement or repeated infringement of
customs legislation and taxation rules, including no record of serious criminal
offences relating to his/her activity;
8…provide secure premises that will hold only those goods declared/specified;
9… inform customs authorities of any issue arising after the status as a
Temporary Storage facility is granted that may influence its continuation or
content;
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10.. provide office accommodation, with all requisite furniture, heating, lighting to
the satisfaction of customs, together with goods examination facilities free of
expense to the State;
11.. not remove the goods from temporary storage without official custom
clearance;
12.. provide adequate staff and equipment as necessary for the safe and
expeditious unloading, manipulation or production of goods as required for
Customs control purposes;
13… The goods must be placed under a customs procedure or re-exported within
90 days. Following custom clearance, goods must be removed from the
Temporary Storage premises (Goods not cleared within 90 days may be removed
to the State Warehouse or destroyed at the holder of the procedure’s expense).
Note: Revenue reserves the right to alter or amend any of the
aforementioned conditions and may revoke or amend the status as a
Temporary Storage and inform the holder in writing of their reasons and
the date it takes effect.
ACCEPTANCE OF CONDITIONS
I hereby accept and agree to be bound by the Conditions and requirements set out
herein.
____________________________ Name of Company/Firm
(In block capitals)
____________________________ Name of Managing Director/
(In block capitals) Company Secretary
____________________________ Signature of Managing
Director/Company Secretary
____________________________ Date