Import Procedures Guide (IRELAND)
Import Procedures Guide (IRELAND)
Note: It should be noted that these guidelines are intended for general information purposes only and do not purport to be a legal document.
January 2012
CONTENTS
1.
Introduction.............................................................................................4 What is this Guide About? ...........................................................................4 What does Importation mean?.....................................................................4 Why would I come into contact with Revenue? ...........................................4 What goods are Prohibited or Restricted? ...................................................4 Overview of Importing ............................................................................5 Pre-Arrival of the goods in the EU ...............................................................5 Arrival of the goods in the EU ......................................................................5 Where can the goods be brought to?...........................................................5 What places are approved?.........................................................................5 Goods arriving through another Member State............................................5 What must I do when the goods arrive? ......................................................5 Can I use an agent to work on my behalf? ..................................................6 How are Customs Duties set? .....................................................................6
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3. Declaring Goods for Customs purposes .................................................7 How do I declare my goods to Revenue? ....................................................7 How do I make a declaration? .....................................................................7 What are the main features of the SAD? .....................................................7 Commodity Code Explained ........................................................................7 Customs Procedure Code ...........................................................................8 General Valuation Statement (G563A) ........................................................8 Rates of Exchange ......................................................................................8 What charges may be payable? ..................................................................8 How are these charges calculated?.............................................................8 Examples of how duties are calculated........................................................9 How do I pay the relevant charges? ............................................................9 What documents need to accompany my declaration? .............................10 Can I obtain Relief from payment of duties?..............................................10 4. Simplified Procedures ..........................................................................11 General......................................................................................................11 What is the Local Clearance Procedure? ..................................................11 How do I apply for authorisation for the Local Clearance Procedure? .......11 What are the conditions for the Local Clearance Procedure?....................12 What is the Simplified Declaration Procedure?..........................................12 How do I apply to use the Simplified Declaration Procedure? ...................12 What are the conditions for the Simplified Declaration Procedure?...........13 What is the Incomplete Declaration facility? ..............................................13 How do I apply to use an Incomplete Declaration?....................................14 What are the conditions for the use of an Incomplete Declaration?...........14 Electronic Customs ..............................................................................15 General......................................................................................................15
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Import Control System (ICS)......................................................................15 Economic Operators Registration and Identification System (EORI) ........15 Authorised Economic Operator (AEO).......................................................16 What does (AEO) status mean and how can it benefit me? ......................16 Are there different types of AEO Certificate?.............................................16 How do I obtain AEO status?.....................................................................16 6. Customs Procedures............................................................................17 What are Customs Procedures?................................................................17 End-Use.....................................................................................................17 What is End-Use?......................................................................................17 How can I obtain End-Use Relief? .............................................................17 Applications and Further Information .........................................................17 Inward Processing .....................................................................................17 What is Inward Processing? ......................................................................17 How can I obtain Inward Processing Relief? .............................................18 Applications and Further Information .........................................................18 Outward Processing ..................................................................................18 What is Outward Processing? ...................................................................18 How can I obtain Outward Processing Relief?...........................................19 Applications and Further Information .........................................................19 Returned Goods Relief ..............................................................................19 What is Returned Goods Relief? ...............................................................19 How can I obtain Returned Goods Relief?.................................................19 Processing Under Customs Control...........................................................20 What is Processing Under Customs Control?............................................20 How can I obtain Processing Under Customs Control Relief?...................20 Applications and Further Information .........................................................20 Customs Warehousing ..............................................................................20 What is Customs Warehousing? ...............................................................20 How can I operate a Customs Warehouse? ..............................................21 Applications and Further information .........................................................21 Temporary Importation Relief ....................................................................21 What is Temporary Importation Relief? .....................................................21 How can I obtain Temporary Importation Relief?.......................................22 Further information ....................................................................................22 Miscellaneous Issues ...........................................................................23 Preferential Trade Agreements..................................................................23 Generalised System of Preferences (GSP) ...............................................24 Tariff Quotas..............................................................................................25 My Goods have been seized what can I do? .............................................25 Can I appeal a decision made by Revenue? .............................................25
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1.
What is this Guide About?
Introduction
This guide is for anyone whether in business or not, who wishes to bring goods into Ireland from outside the European Union (EU). At present there are 27 Member States of the EU as follows: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom. The guide has been designed to give a better understanding of the procedures involved when importing goods and the requirements of Revenues Customs Service in this regard. While we briefly touch on Excise Duty and VAT, more information on these taxes may be obtained by contacting your Local Revenue Office. Section 2 deals with the general aspects of importing and is a good place to start reading before moving on to the other, more specific sections.
2.
Overview of Importing
for goods imported by sea, an approved sufferance wharf in practice, any of the main ports; for goods imported by air, an approved Customs airport. The only approved Customs airports are Dublin, Cork and Shannon; and for goods that are not cleared by Revenue at a port or airport, an approved premises such as a transit shed, container compound or a transit depot.
Once they are presented to Revenue at the place of landing or are removed to an approved premises, goods may be assigned to an approved treatment or use at the latest within the following time limits:
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45 days from the date of receipt of the manifest for goods imported by sea; and 20 days from the date of receipt of the manifest for goods imported by other means.
What does approved treatment mean? Approved treatment can be any one of the following:
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the placing of goods under a Customs Procedure (see next paragraph); the entry of goods into a free zone or free warehouse; the re-exportation of the goods from the customs territory of the Community; the destruction of the goods; or their abandonment to the Exchequer.
release for free circulation; transit; customs warehousing; inward processing; processing under Customs control; temporary admission; outward processing; and exportation.
Both have a significant impact on the duty due and how the consignment is treated.
Rates of Exchange
Invoices declared in currencies other than Euro will need to be converted to Euro to correctly assess the import duty owing. Information on the latest exchange rates may be obtained by accessing the following link Exchange Rates. These rates, which are governed by EU legislation, are updated monthly.
VAT is charged at the point of importation at the same rate that applies to similar goods sold in this country. The value of the goods for the purpose of calculating the amount of VAT payable at import is their value for customs purposes, described above, increased by the amount of any duty or other tax (but not including VAT). Further information may be obtained from your Local Revenue Office. Alternatively, a detailed list of VAT rates is available on the Revenue website or by accessing the following link VAT Rates. Anti-Dumping Duty is imposed by the European Commission and provides protection to EU industry against the dumping of goods from non-EU countries at prices that are substantially lower than the normal commercial value. Similar to Customs Duty, it is normally charged as a percentage of the value of the goods plus shipping, packaging and insurance. Countervailing Duty is similar to Anti-Dumping Duty, but is levied when Government subsidies in the country of origin or export are deemed to have resulted in goods being imported into the EU at prices substantially lower than the normal commercial value. Again, it is usually charged as a percentage of the value of the goods plus shipping, packaging and insurance. Further information on both Anti-Dumping and Countervailing Duty may be obtained by accessing our public notice Traders Guide to Anti Dumping Duty and Countervailing Duty
indicate on the SAD whether payment is to be made by means of Deferred Payment or otherwise.
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4. Simplified Procedures
General
The term Simplified Procedures covers various forms of simplification which may be granted to traders in relation to the completion of forms and the presentation of documents and goods at importation. There are two forms of simplified import procedures which require authorisation as follows:
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In addition, where all the details required for a full declaration are not available, an incomplete declaration may be accepted by Revenue, as an exceptional measure.
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Where the applicant is the holder of an Authorised Economic Operator (AEO) Certificate, all the requirements outlined above are deemed to be met except in cases where the applicant only imports occasionally. (See Part 5 of this Guide for further information on AEO).
the goods to which it applies; the time of release of the goods; the time limit within which the consolidated declaration must be lodged with the competent Revenue Office designated for that purpose; and the conditions under which goods are to be covered by declarations.
full name and address; particulars of all consignments entered for free circulation by the applicant in the previous twelve months; and information on the type of goods involved and the place or places at which they will be imported.
Where circumstances permit, Revenue may allow the request for the Simplified Declaration Procedure to be replaced by a general request over a given period. A reference to this authorisation must be entered on the import document presented. An authorisation will be refused where the person who has made the request has committed a serious infringement or repeated infringements of customs rules or declares goods for release for free circulation only occasionally. It may be refused also where the person in question is acting on behalf of another person who declares goods for release for free circulation only occasionally.
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The authorisation may be revoked by the Customs Procedures Branch, where the cases referred to above arise. Where the applicant is the holder of an AEO Certificate, all the requirements outlined above are deemed to be met except in cases where the applicant only imports occasionally. (See Part 5 of this guide for further information on AEO).
designate the office(s) competent to accept simplified declarations; specify the form and content of the simplified declarations; specify the goods to which it applies and the particulars necessary on the simplified declaration for the purposes of identifying the goods; and state the security to be provided to cover any customs debt.
It will also specify the form and content of the supplementary declarations and set the end of the month as the time limit by which it must be lodged with the Revenue Office designated for this purpose. A simplified declaration must contain sufficient information to enable goods to be identified and must be accompanied by all the documents, required to accompany a declaration, to secure the release of the goods for free circulation. A supplementary declaration in the form of a full SAD must be transmitted to and accepted by Revenues AEP system by the 5th day of the month following that in which the simplified declaration was made. The supplementary SAD declaration may cover single importations or multiple consignments.
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Certain official documents are required for importing the goods and must always accompany the declaration. An import licence and certificate for agricultural goods, for example, are both required for imports of certain goods. However, if such a required import document is missing, Revenue may nevertheless accept an incomplete declaration in some cases, depending on the circumstances.
the document or missing information in question exists and is still valid; for reasons beyond your control you cannot yet present the document; and the non-acceptance of the declaration by Revenue would make it impossible to release the goods for free circulation or would mean that the tax on the goods would be higher.
You must submit the missing information and/or official documents within 1 month after Revenue accepts your incomplete declaration.
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5.
General
Electronic Customs
There are a number of electronic customs initiatives which have been developed to better serve the needs of businesses and customs administrations while also increasing the security and safety aspects for all concerned. The electronic systems most relevant to Imports include the Import Control System (ICS), the Economic Operators Registration and Identification system (EORI) and the Authorised Economic Operator programme (AEO).
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Authorised Economic Operator (AEO) What does (AEO) status mean and how can it benefit me?
The AEO programme is primarily a trade facilitation measure whereby Economic Operators established in the EU, that meet specific qualifying criteria, may apply for and receive AEO certification. The aim of the AEO programme is to enhance security in the international supply chain through granting recognition to reliable traders and encouraging best practice at all levels.
An appropriate record of compliance with customs requirements; A satisfactory system of managing commercial and, where appropriate, transport records which allow appropriate Revenue controls; Proven financial solvency; and Appropriate security and safety standards.
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6.
Customs Procedures
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manufacturing undertaking. The IP procedure may also be availed of where imported goods are subject to certain EU commercial policy measures. The IP procedure is also applicable to national import charges. Goods may be imported temporarily for further manufacture and exportation, without payment of Excise Duty under the suspension system. You may also be able to import goods without payment of VAT and your local Revenue Office will be able to advise you in this regard.
The Suspension System: the import duties payable are suspended at importation on condition that security is provided in the form of a bond to cover the unpaid duty; and The Drawback System: the import duties are paid at importation and reclaimed on subsequent export of the processed goods.
Authorisations are issued to the person who processes the goods or arranges for them to be processed on their behalf. If you subcontract processing, the subcontractor must either hold their own authorisation or be named on your authorisation. If an application, including processing on your behalf by other companies, is approved you will be the authorisation holder. Other companies included as operators on your authorisation may only receive, process, dispose of or transfer IP goods as specified in your authorisation.
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encouraging the use of EU produced raw materials to manufacture the finished products. Goods may also be temporarily exported to undergo processes not available within the EU.
whose export gives rise to a refund or remission of import duties; which, prior to export, are released for free circulation wholly free of import duties by virtue of their use for particular purposes, for as long as the conditions for granting relief continue to apply; and whose export gives rise to export refunds or other amounts under the Common Agricultural Policy or in respect of which a financial advantage other than these refunds or other amounts is granted under that policy because of the export of the goods.
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Individuals, partnerships or corporate bodies established within the EU, acting on their behalf or representing a non-EU body; or Individuals, partnerships or corporate bodies established outside the EU, provided imports are of a non-commercial nature.
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warehouse i.e. available for use by any trader for the warehousing of goods, or a private warehouse i.e. reserved for the warehousing of goods by the warehouse keeper.
The duty relief will depend upon the type of goods and the purpose of their importation together with compliance with the following conditions:
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Security must be provided in the form of: i. ii. iii. A valid ATA Carnet; or A cash deposit (refundable when the goods are re-exported); or A bond (or, as a temporary measure, a Cover Note) either from an approved insurance company or a bank licensed by the Central Bank to carry out insurance business. Prior approval is required from Revenue; The maximum period of temporary importation permitted is 24 months. However, where an ATA Carnet covers the goods, they must be re-exported within the period of validity of the Carnet; The goods must be easily identifiable at re-exportation. For this purpose, marks or seals may be applied to them by Revenue at the time of importation; and The goods must be re-exported under Revenue control.
The relief does not apply to goods subject to a national or EU prohibition or restriction except under licence or authorisation issued by the appropriate Authority and presented at importation.
Further information
We have a number of different public notices on www.revenue.ie detailing the instances where Temporary Importation relief is available. Alternatively, you should contact your Local Revenue Office. Contact details for all Revenue Offices can be found on the Contact Details Page
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7.
Miscellaneous Issues
In order to qualify for preferential rates of duty, goods must meet the following conditions:
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All Preferential Trade Agreements concluded by the EU with third countries specify criteria that must be satisfied so that processed or manufactured products are eligible for preferential treatment. These criteria are commonly known as preferential rules of origin; They must be accompanied by documentary evidence of origin such as a Movement Certificate EUR.1 or an ATR certificate in the case of Turkey. These certificates may be obtained by sending a faxed application to any of the following Revenue Offices:
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Dublin Port & Airport Districts, New Custom House, Promenade Road, Dublin 3. Revenue, Revenue House, Assumption Road, Blackpool, Cork. Revenue, Government Offices, The Glen, Waterford. Revenue, River House, Limerick. Revenue, Geata na Cathrach, Fairgreen, Galway
They must normally be transported directly from the export to the import market.
Further information may be obtained by accessing our public notice Information on Claiming Preferential Rates of Duty for both Imports and Exports
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Up to date rates of duty are available by accessing Taric. Further information may be obtained by accessing our public notice Generalised System of Preferences (GSP) Information for Importers
Tariff Quotas
A Tariff Quota is any pre-set value or quantity of particular goods, which may be imported during a specified period with a reduction in the normal rate of Customs Duties. Quota information is also available by accessing Quota.
made within one calendar month from the date of seizure; made in writing; and addressed to the Officer who seized the goods or to the District Manager in whose area the goods were seized or, to Revenue, Investigations and Prosecutions Division, ras iligh, Bridgend, Co. Donegal.
The claim must also clearly state the claimants full name and address. If the address of the claimant is outside of Ireland, the claimant must give the name and address of a solicitor practising in Ireland who is authorised to accept service of any legal documents on his/her behalf. When a valid claim is received, Revenue may:
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Offer settlement terms; or Institute legal proceedings for the forfeiture of the goods.
If a valid claim is not received, the goods are deemed by law to be forfeit to the State and Revenue may dispose of them. When an excise offence is committed, in addition to seizure of the goods, the offender is liable to prosecution.
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event, Revenue will inform the person affected of this fact and outline the appeal procedures to him/her at the time of refusal. For a valid appeal, a person should outline the basis for his/her appeal in writing enclosing the related documents and forward it to the person from whom (s)he received the written decision, within 30 days of that decision. Any duty under dispute must normally be paid or secured before the appeal can be processed. Further information on Appeals is contained in information notice C&E 5 and information notice C&E 6.
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