A Guide to

Customs Export
Procedures

Note: It should be noted that these guidelines are intended for general information purposes only and do
not purport to be a legal document.

May 2016
 Contents
Section 1: Introduction ........................................................................................................ 4
Who is this guide aimed at? ................................................................................................. 4
What does exportation mean? ............................................................................................. 4
Types of Export .................................................................................................................... 4
Single Transport Contract (STC) .......................................................................................... 4
Why is Revenue interested in Exports? ............................................................................... 5
What law governs customs procedures relating to exports?................................................ 5
Are there any prohibitions or restrictions on what I can export? .......................................... 5
Are there any penalties for contravening export legal requirements? .................................. 6

Section 2: Export Declarations Normal Procedures...................................................... 7

General ................................................................................................................................. 7
What is an export declaration? ............................................................................................. 7
How do I make an export declaration? ................................................................................. 7
When do I need an export declaration? ............................................................................... 7
Can I use an agent to act on my behalf?.............................................................................. 7

Section 3: Completing an Export Declaration ................................................................... 8

What details need to be declared? ....................................................................................... 8
What is a Commodity Code? ................................................................................................ 8
What is TARIC? .................................................................................................................... 8
What if I have trouble classifying my goods? ....................................................................... 8
What is a Binding Tariff Information (BTI)? .......................................................................... 9
What are the benefits of BTI for Traders? ............................................................................ 9
How do I obtain a BTI? ......................................................................................................... 9
What is a Customs Procedure Code? .................................................................................. 9
How do I calculate the value of my exports? ...................................................................... 10

Section 4 Lodging an Export Declaration ........................................................................... 12

At what point in the export procedure do I need to lodge the Export Declaration? ............ 12
What are the time limits for lodgement of an export declaration? ...................................... 12
Place where the export declaration should be lodged? ..................................................... 13
Who should lodge the export declaration? ......................................................................... 14
Are there any arrangements in place to cover a situation where electronic lodgement is not
possible?............................................................................................................................. 14
What is the significance of the date of acceptance of an export declaration? ................... 14
Can I make an amendment to a declaration after it has been accepted? .......................... 14
What happens after my declaration has been accepted? .................................................. 15

Section 5: Automated Entry Processing (AEP) ............................................................... 16

What is Automated Entry Processing (AEP)? .................................................................... 16
How do I make an electronic export declaration via AEP? ................................................ 16

Section 6: Export Control System (ECS) ............................................................................ 17

What is ECS? ..................................................................................................................... 17
How does ECS work?......................................................................................................... 17
Master Reference Number (MRN) ..................................................................................... 18

Section 7: Authorised Economic Operator ......................................................................... 19

What is an Authorised Economic Operator (AEO)? ........................................................... 19
Who can apply for AEO status? ......................................................................................... 19
What are the benefits of AEO status? ................................................................................ 19
Where should applications for AEO status be submitted? ................................................. 20

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Section 8: Economic Operator Registration and Identification (EORI) Scheme. ............ 21
What is EORI? .................................................................................................................... 21
How does EORI work? ....................................................................................................... 21
What should a trader who has not been assigned an EORI number do? .......................... 22

Section 9: Accompanying Documents............................................................................. 23

What Documents need to accompany the customs export declaration? ........................... 23
What is an export licence? ................................................................................................. 23
How do I know if I need a licence? ..................................................................................... 23

Section 10: Simplified Procedures ...................................................................................... 25

Section 11: Miscellaneous .................................................................................................... 26

Are there any export taxes payable? .................................................................................. 26
Will I have to pay VAT on exports to a Third Country? ...................................................... 26
What are Export Preferences? ........................................................................................... 26
What is meant by the "origin" of the product/goods? ......................................................... 27
What is an ATA carnet?...................................................................................................... 27
What is Outward Processing? ............................................................................................ 27
How can I obtain Outward Processing Relief? ................................................................... 28
What is Returned Goods Relief? ........................................................................................ 28
How can I obtain Returned Goods Relief? ......................................................................... 28
My Goods have been seized what can I do? ..................................................................... 29
Can I appeal a decision made by Revenue?...................................................................... 29

Appendix 1 Definitions ....................................................................................................... 31

Appendix 2 Further Information ........................................................................................ 34

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 Section 1: Introduction

Who is this guide aimed at?

This guide is for anybody, whether in business or not, who intends to send goods from Ireland
out of the European Union (EU). At present there are 28 Member States of the EU as follows:
Austria, Belgium, Bulgaria, Croatia, 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 United
Kingdom.

The guide has been designed to help you get started on exporting and to help you better
understand the various steps involved in the export procedure. If you are engaged in selling
products to customers based in a non-EU Country the information in this publication will be
relevant to you.

Please note that to maximise the use of this guide it should be read in conjunction with the
instructions and public notices as outlined in Appendix 2 all of which are available for
download at www.revenue.ie.

What does exportation mean?

In the context of this guide, exportation means sending goods from Ireland to a country
outside the EU.

Types of Export
There are three specific types of export:
(a) Direct exports: goods leave Ireland directly for their destination outside the EU;
(b) Indirect exports: goods leave Ireland, travel to one or more other Member State(s) and
leave from there for their destination outside the EU; and
(c) Exports made on the basis of a Single Transport Contract: although goods leave
Ireland and travel to one or more other Member State(s) from which they leave for their
destination outside the EU (in the same way as indirect exports) they are treated as if
they are direct exports and all customs formalities are completed in Ireland at the
request of the declarant.

Single Transport Contract (STC)

A STC may also be referred to as a through Bill of Lading (for maritime) or a through Air
Waybill (for air freight) and is used where the commercial contract of carriage is end-to-end.
An example of this would be where an exporter makes a booking with their freight forwarder
the terms of which are, for example, Dublin to Shanghai. The export will not move directly
between these locations, but may be moved using various modes of transport (including by

4
road) through any route determined by the freight forwarder or ocean carrier. The precise
details of this routing may be unknown to the exporter or declarant.
Please note that it is not possible to claim STC where final exit from the EU is to be made by
road. When STC is claimed, it allows the Irish customs office to operate as both Office of
Export and Office of Exit. As a result the formalities of the Office of Exit are completed here in
Ireland before the export starts its journey.

Why is Revenue interested in Exports?

Revenue has an interest in exports for a number of reasons including:
(a) Enforcing export restrictions and prohibitions;
(b) Ensuring that export licensing requirements are met;
(c) Ensuring that EU Regulations for export relief schemes are correctly implemented;
(d) Preventing the unauthorised diversion of duty-free or VAT zero-rated goods to the
home market;
(e) Ensuring that requirements for safety and security purposes have been adhered to; and
(f) Collecting export statistics for the Central Statistics Office.

What law governs customs procedures relating to exports?

The main legal provisions for the export of goods from the EU are contained Regulation No.
952/2013 (Union Customs Code), Implementing Regulation No. 2015/2447 and Delegated
Regulation No. 2015/2446.

Are there any prohibitions or restrictions on what I can export?

It is important to be aware that the exportation of certain goods may be prohibited or
restricted. This means that certain goods may not be exported at all, while other goods may
be exported only with a valid licence/authorisation. For information on goods, the exportation
of which are prohibited or restricted, see Prohibitions and Restrictions. You should be aware
that certain prohibitions and restrictions apply to all goods irrespective of their destination
whilst in the case of others there may not be a difficulty with movement within the EU.

The following is an illustrative list of the types of products that are prohibited or restricted on
exportation.
(a) Agricultural Products;
(b) Certain Food Products;
(c) Dual Use Goods;
(d) Cultural goods;
(e) Drugs;
(f) Chemicals:
(g) Weapons;
(h) Counterfeit or Pirated Goods;

5
 (i) Indecent Articles, Publications, Video Recordings; and
(j) CITES (Convention on International Trade in Endangered Species).

If clarification of any matter relating to prohibitions or restrictions is required you should

contact Risk, Prohibitions and Restrictions Unit, Office of the Revenue Commissioners,
Government Offices, St. Conlons Road, Nenagh, Co. Tipperary at: Telephone 067
63376/63441, e-mail [email protected]

Are there any penalties for contravening export legal requirements?

Penalties exist where goods are being, or are intended to be, exported in contravention of any
prohibition or restriction. A person found guilty of an offence under the Customs Acts will be
liable to a fine of up to 5,000 or at the discretion of the court, to imprisonment for a term not
exceeding 12 months or to both the fine and imprisonment. (Customs Act 1956 as amended
by Finance Act 2010).

It is important to be aware that Section 54 of the Finance Act 2011 introduced a system of
administrative penalties for contravention of legal requirements set out in the Union Customs
Code and the Implementing and Delegated Acts. The penalties range from 100 to 2,000
depending on the contravention: for example, in cases where a person does not make a
declaration, he or she is liable to a penalty of 2,000 whereas in cases in which a person
makes an incorrect or incomplete declaration, he or she is liable to a penalty of 100 per
declaration

Further information regarding Administrative Penalties may be found on the Revenue website
using the following link - AEP Helpdesk Notification Ref: 012/2012

6
 Section 2: Export Declarations Normal Procedures

General
Export is one of a number of customs procedures for dealing with goods. Each such
procedure has its own rules and those seeking to use a procedure must formally make a
declaration to Revenue for that purpose.

What is an export declaration?

An export declaration for customs purposes is the legal act, whereby a person indicates in the
prescribed manner and form, a wish to place goods under the export procedure.

How do I make an export declaration?

Customs declarations for export must be lodged electronically, via Revenues Automated
Entry Processing (AEP) system, which is described later in this guide.

The Customs declaration gives all the information needed for a complete picture of what the
goods are and what is happening to the shipment. The declaration contains 54 boxes, but not
all of them need to be completed. The details of which boxes should be completed and why,
are given in the AEP Trader Guides.

When do I need an export declaration?

Revenue will require an export declaration for:
(a) Goods exported to a non-EU country; or
(b) Goods bound for any of the special territories of the EU which are part of its customs
territory but are not part of its fiscal territory; or
(c) CAP goods exported to an entitled destination in accordance with the provisions of
Commission Regulation (EEC) No. 612/09. Goods delivered tax exempt as aircraft and
ship supplies, regardless of the destination of the aircraft or ship.

You do not need to make an export declaration for goods of Irish origin, or of EU origin, which
are in free circulation in Ireland, dispatched to other EU Member States.

Can I use an agent to act on my behalf?

You can appoint a representative to act on your behalf. The type of representation may be
either direct or indirect. Direct representatives act in the name of, and on behalf of, another
person. Indirect representatives act in their own name but on behalf of another person.

If you appoint an agent to act on your behalf this is normally as a direct representative i.e. the
agent makes the declaration on your behalf (as the principal) acting in your name, meaning
you are deemed the declarant and are therefore liable for any Customs debt.

7
 Section 3: Completing an Export Declaration

What details need to be declared?

As the minimum data requirements for any type of customs declaration are specified in
legislation, the absence of required data from such a declaration will produce a rejection from
the AEP system. It is important to remember that a rejection will only show the first error that
the AEP system encounters. If there are further errors, the AEP system will reject them one at
a time.

Details to be submitted include the origin of goods, the country to which the goods are being
sent, Commodity Codes, Customs Procedure Codes and values. The exact requirements for
each customs procedure are specified in the AEP Trader Guides.

What is a Commodity Code?

The Commodity Code for exports is a ten-digit number, which equates to a description of the
item. No matter how diverse or obscure, all types of goods will have a unique Commodity
Code. A Commodity Code is required on all normal export declarations and may also be
required on certain simplified declarations at export (see Section 10). It is entered in Box 33 of
the Customs Export Declaration. Commodity Codes are set out in TARIC.

What is TARIC?
TARIC, is a database managed by the European Commission in Brussels and used by all
Member States which is updated daily and has a simulation date facility, which allows the
user to search for a rate of duty on any given date. For classification of goods, commodity
code numbers, rates of duties for any given date see Schedule of Customs Duties , which is
a direct link to TARIC. In addition, TARIC provides for classification of all goods by means of
the description (typing in the description of the goods) or the browse facility (which provides
for viewing all sections/chapters etc.).

It is essential that you keep up-to-date with changes in Commodity Codes, rates of duty and
Regulations related to your products.

What if I have trouble classifying my goods?

If after studying TARIC you are unable to properly classify goods for Customs purposes or
have any queries regarding the classification of your goods, you can contact Classification,
Origin and Valuation Unit, Economic Procedures, Tariff and Compliance Branch, Office of the
Revenue Commissioners, Government Offices, St. Conlons Road, Nenagh, Co. Tipperary.
The Unit will offer an opinion on the classification of your product. You can also apply for a
Binding Tariff Information (BTI), which is a tariff classification decision that is legally binding

8
throughout the EU. The Unit can be contacted on +353 (0) 67 63244 between 9.15 - 17.00
Mondays Fridays (except Public Holidays) or by email at [email protected].

What is a Binding Tariff Information (BTI)?

BTI is an EU-wide system that provides traders with tariff classification decisions that are
legally binding throughout the EU. BTI decisions are issued by the Customs administrations in
the various Member States.

The BTI database may be accessed at the following link - BTI Database

What are the benefits of BTI for Traders?

The benefits of BTI for traders are as follows:
(a) Legal certainty regarding tariff classification decisions;
(b) Uniform application of the rules of classification throughout the EU;
(c) If a BTI is invalidated due, for example, to a change in EU legislation, traders may be
entitled to a period of grace in order to complete any binding contracts entered into on
the basis of that BTI; and
(d) Traders will be informed if any classification changes occur which affect their BTI.

How do I obtain a BTI?

Applications should be forwarded to Classification, Origin and Valuation Unit, Economic
Procedures, Tariff and Compliance Branch, Office of the Revenue Commissioners,
Government Offices, St. Conlons Road, Nenagh, Co. Tipperary or by e-mail at
[email protected].

Application forms may be accessed at the following link - BTI application form

Applications should only be made where an actual commercial transaction is proposed and
should only be in respect of one type of goods e.g. goods, product or item relating to a single
Commodity Code.

What is a Customs Procedure Code?

The Customs Procedure Code describes the procedure and/or the economic regime under
which the goods are to be exported. It is required on all export declarations and is to be
entered in Box 37 of the Customs Export Declaration. . A list of procedure codes for exports
can be found in Appendix 18 of the AEP Trader Guide - Appendices. In addition to a
straightforward sale to a customer overseas, there can be a number of reasons why goods
are exported. Examples include:

(a) Goods going out on long-term loan/hire, to be returned eventually;

9
(b) Goods being temporarily exported for a repair to take place; and
(c) Goods being re-exported after processing by an Irish/EU company.

Goods being exported temporarily may be eligible for relief from duty when they are
subsequently re-imported to Ireland/EU. However, Revenue must have been notified of this at
the time of their export by way of the appropriate Customs Procedure Code. You cannot apply
for this retrospectively.

A Customs Procedure Code declaring a permanent export is important if you are VAT
registered as this forms part of your evidence to support zero rating of the transaction.

How do I calculate the value of my exports?

The method used is the Free On Board (FOB) method and is established by calculating the
cost of the goods to the purchaser abroad, adjusted as necessary, as follows.

The following should be included:

(a) Export charges, if any, payable by the exporter arising from the export of the goods
from Ireland e.g. CAP charges, Disease Eradication levies; and
(b) Costs, profits and expenses etc. accruing up to the point of delivery of the goods on
board the exporting ship or aircraft, as the case may be, viz.:
(i) Packing costs;
(ii) Inland freight charges;
(iii) Dock dues;
(iv) Loading and handling charges;
(v) Customs clearance charges; and
(vi) All other costs profits and expenses, including insurance and commission.

The following should be excluded:

(a) Freight charges, transport insurance charges, etc. payable in respect of transport of the
goods beyond the port or place of exportation from the State;
(b) Any sum receivable by the exporter by way of export refund, drawback, subsidy or
other bounty. If for example, a live animal valued at 500 is being exported to a non-EU
country and the Department of Agriculture, Food and the Marine pays an export refund
of 200, the value to be declared is 300; and
(c) Any foreign Customs Duty payable on the goods after they are exported from the
European Union.
Any cash discounts and trade discounts granted to the purchaser abroad should also be
deducted and the value is to be entered in Box 46 of the Customs Export Declaration..

10
Further details on valuation may be obtained from Classification, Origin and Valuation Unit,
Economic Procedures, Tariff and Compliance Branch, Office of the Revenue Commissioners,
Government Offices, St. Conlons Road, Nenagh, Co. Tipperary or by e-mailing
Origin&[email protected].

11
 Section 4 Lodging an Export Declaration

At what point in the export procedure do I need to lodge the Export Declaration?
An export declaration containing specific items relating to safety and security requirements
must be lodged, via AEP, in advance of an export movement. The exact time of lodgement
depends on the nature of the cargo and how the export is being effected.

What are the time limits for lodgement of an export declaration?

The time limits for lodging an export declaration in various situations are as set out in the
following table:

Containerised maritime cargo (except short sea At least 24 hours before commencement of loading in
containerised shipping) the port from where the goods will leave the Union.
Movements not involving containerised cargo At least 2 hours before the goods will leave the Union.
Short Sea Containerised Shipping
Movements between
Greenland, Faroe Islands, Iceland,
ports on the Baltic Sea, ports on the At least 2 hours before the goods will leave the Union.
North Sea, ports on the Black Sea,
ports on the Mediterranean and all
ports of Morocco

and
The Union
Short Sea Containerised Shipping
Movements with a duration of less than 24 hours
between At least 2 hours before the goods will leave the Union.
A territory outside the customs territory of the
Union
and
The French overseas departments, Azores,
Madeira and Canary Islands
Air Traffic At least 30 minutes prior to the departure from an
airport in the Union.

12
Road and inland waterways At least 2 hours before the goods will leave the customs
office of exit.
Rail i. where the train voyage from the last train
formation station to the customs office of exit
takes less than two hours, at the latest one hour
before arrival of the goods at the place for which
the customs office of exit is competent;
ii. in all other cases, at the latest two hours before
the goods are to leave the customs territory of
the Union.

However it should be noted , that in practice for all modes of transport, the export
declaration must be lodged far earlier than the time limits set out above, as sufficient
time must be allowed for the office of export to perform risk analysis and grant the
release for export.

Place where the export declaration should be lodged?

An export declaration will normally be lodged via AEP to the Customs Office:
(a) Responsible for supervising the place where the exporter is established; or
(b) Where the goods are packed or loaded for export shipment.

However there are exceptions to the normal procedure above and where, for administrative
reasons, it cannot be applied, the declaration may be lodged via AEP:
(a) To any Customs Office in Ireland, which is competent to deal with the export procedure
concerned; or
(b) In another Member State where there are duly justified good reasons, as outlined in the
following paragraphs.

Duly justified good reasons exist where the lodgement of a declaration at the normal Customs
Office via AEP would require an economically unreasonable effort by the exporter and may
constitute the following:
(a) Change of contract; or
(b) Diversion of goods; or
(c) Loss of documents.

Duly justified good reasons do not exist:

(a) In cases where the place for lodging a declaration through normal procedures is closed
when the goods are about to be shipped; or

13
(b) Where a significant economic advantage accrues to the exporter by lodging the export
declaration in another Member State in cases where agricultural refunds are due.

Who should lodge the export declaration?

The person responsible for lodging the export declaration is the exporter i.e. the person who
has the power for determining that the goods are to be brought to a destination outside the
customs territory of the Union and who may hold a contract with the consignee outside of the
Union. As stated previously, you may appoint a representative to act on your behalf.

If the entity that has the power for determining that the goods are to be brought out of the
Union is not based within the Union, then an Indirect Representative may be appointed to act
on your behalf.

Are there any arrangements in place to cover a situation where electronic lodgement is
not possible?
Yes. In any case where problems arise and it is not possible to lodge an export declaration
electronically due to:
(a) AEP not being available; or
(b) The system being used by the person lodging the declaration not functioning
it is possible to lodge a paper-based declaration to the Customs Office responsible for the
release of the goods.

What is the significance of the date of acceptance of an export declaration?

The effective date for the export procedure is the date of acceptance by Revenue of the
declaration lodged and the goods must not be removed from the place of presentation until
positively released by Revenue. The goods remain under Revenue supervision until they
leave the customs territory of the EU. The date of acceptance is important because of the
effect it can have on any export charges or refunds or on licensing requirements that may be
in place.

Can I make an amendment to a declaration after it has been accepted?

Yes. A declarant may be authorised to amend one or more of the particulars of the
declaration after it has been accepted by Revenue, but the amendment cannot have the
effect of applying the declaration to goods other than those it originally covered. However, it
should be noted that no amendment is permitted after Revenue has:

(a) Informed the declarant that they intend to examine the goods; or
(b) Established that the particulars in question are incorrect; or
(c) Released the goods for export.

14
What happens after my declaration has been accepted?
When your Customs declaration has been accepted by the AEP system (details on this
system in Section 5) you will be notified of the routing of your goods. There are three different
routings, green, orange and red and the characteristics of each are as follows:

(a) Green Routing indicates that your goods have been cleared by Revenue on the
basis of the export declaration received;

(b) Orange Routing indicates that your goods have been selected for a documentary
check and you must furnish Revenue with all relevant documents, before your goods
can be cleared. If everything is in order Revenue will finalise the export declaration on
the AEP system; and

(c) Red Routing indicates that your goods have been selected for a documentary
check and a physical examination. Revenue will check to ensure that the goods
declared on the export declaration correspond to the actual goods. If everything is in
order Revenue will finalise the export declaration on the AEP system.

15
 Section 5: Automated Entry Processing (AEP)

What is Automated Entry Processing (AEP)?

As indicated earlier in this guide all forms of customs declaration for export must be lodged
electronically. AEP is the facility, which allows for the completion of customs related
procedures in an electronic format. The system is responsible for the validation, processing,
duty accounting and clearance of declarations to Revenue for customs purposes. The system
also checks updated data format, validations and prohibitions and restrictions.

How do I make an electronic export declaration via AEP?

Any trader who wishes to make an export declaration themselves must first be pre-approved
by the AEP Accounts Unit for what is known as Direct Trader Input (DTI). DTI users
communicate with the AEP System via Revenues On-Line Service (ROS) and require a
digital certificate obtainable form ROS. The AEP System operates on an almost 24 hour
basis. Further details on how to apply for the DTI facility can be found on the Revenue
website.

The AEP Trader Guides contains guiding instructions for users of the AEP system.

General information on the operation of AEP can be obtained from the AEP Helpdesk in
Corporate Affairs and Customs Division [email protected]

CONTACTS

Office of the Revenue Commissioners, Phone: 1890 204 304

AEP Accounts Unit, +353 67 63139
Government Offices, Fax: +353 67 63397
St. Conlons Road, E-mail: [email protected]
Nenagh,
Co. Tipperary.

Application Forms download: http://www.revenue.ie/en/customs/forms/aep.html

16
 Section 6: Export Control System (ECS)

What is ECS?
ECS is an IT system, that has been introduced throughout the EU for the control of indirect
exports i.e. goods that are exported from one Member State (Office of Export) but that exit
the EU via another Member State (Office of Exit). An example of an indirect export is where
goods leave Dublin, are flown to Paris and are then flown onwards to the United States. In
this scenario, Ireland is the country of export with Dublin Airport being the Office of Export and
France is the country of exit with Charles De Gaulle Airport in Paris being the Office of Exit.
Irish and French customs communicate electronically with each other via ECS in relation to
this indirect export.

How does ECS work?

Where export declarations are lodged to AEP in which Box 29 shows the Office of Exit to be
in another Member State (the office of exit codes can be found on the Europa website
EUROPA COL list) the movement will be automatically processed though ECS which is an
integrated module of AEP. AEP generates a Master Reference Number (MRN) (see below)
which is notified electronically to the declarant and can be reproduced in both numeric and
barcode formats. The declarant should print the Export Accompanying Document (EAD) and
it should accompany the goods on their movement to the other Member State. The function of
the EAD is to show that an export declaration has been lodged and the shipment has been
released for export.

The Customs Office of Export will also send a message to the Office of Exit that the goods
are on their way. On arrival of the goods at the Office of Exit, the EAD should be presented to
Customs by the declarant or agent working on his behalf. The Customs authorities in some
Member States may require notification of arrival of the goods at the customs office of exit to
be communicated to them electronically. This will allow Customs in the Office of Exit to
supervise the physical exit of the goods from the EU and also to inform the Office of Export in
Ireland that exit has taken place. Subsequently, the declarant in Ireland will receive a further
message from AEP confirming exit of the goods from the EU. Traders who wish to obtain
more information in relation to ECS can contact the AEP helpdesk at Tel. 1890 204 304 /
+353 67 63400 or via email at [email protected].

17
Master Reference Number (MRN)
The MRN is a unique number that is automatically allocated by AEP when it receives and
validates the export declaration.

It contains 18 digits and is composed of the following elements:

Field Content Field type Examples

1 Last two digits of Numeric 2 11

year of formal
acceptance of
import/export
movement (YY)

2 Identifier of the Alphabetic 2 IE

country from which
(ISO alpha 2 country
the movement
code)
originates.

3 Unique identifier for Alphanumeric 13 9876AB8890123

the export movement

per year and country

4 Check digit Alphanumeric 1 5

18
 Section 7: Authorised Economic Operator

What is an Authorised Economic Operator (AEO)?

The AEO Programme is primarily a trade facilitation measure. 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 through granting recognition to reliable traders
and encourage best practice at all levels in the international supply chain.

Who can apply for AEO status?

Application for AEO status is open to all economic operators established within the customs
territory of the EU. Article 5 (5) of the Union Customs Code defines an economic operator as
a person who in the course of his business, is involved in activities covered by the customs
legislation.

AEO status is open to all links in the global supply chain i.e. manufacturers, exporters, freight
forwarders, warehouse-keepers, clearance agents, carriers and importers. However, there
are four sets of criteria, which must be satisfied, as follows:
(a) An appropriate record of compliance with Revenue requirements;
(b) A satisfactory system of managing commercial and, where appropriate, transport
records which allow appropriate Revenue controls;
(c) Proven financial solvency; and
(d) Appropriate security and safety standards.

What are the benefits of AEO status?

(a) AEOs may lodge export declarations comprising the reduced data requirements with
regard to safety and security;
(b) AEOs will be recognised worldwide as safe, secure and compliant business partners in
international trade;
(c) AEOs will be given a lower risk score in risk analysis systems when profiling;
(d) If physical controls are to be conducted, AEOs will be given priority treatment;
(e) Mutual recognition of AEO programmes under Joint Customs Co-operation
Agreements could result in faster movement of goods through third country borders;
and
(f) AEOs will be in a stronger position to benefit from simplified procedures.

As a consequence of increasing their safety and security standards, AEO traders may also
benefit from the following:
(a) Reduced theft and losses;
(b) Fewer delayed shipments;
(c) Improved planning;

19
(d) Improved customer loyalty;
(e) Reduced security and safety incidents;
(f) Reduced crime and vandalism; and
(g) Improved security and communication between supply chain partners.

Where should applications for AEO status be submitted?

Applications should be submitted to the Authorisations Section, Economic Procedures, Tariff
and Compliance Branch, Office of the Revenue Commissioners, Government Offices, St.
Conlons Road, Nenagh, Co Tipperary or by emailing [email protected].

20
 Section 8: Economic Operator Registration and Identification
(EORI) Scheme.

What is EORI?
The basic purpose of EORI is to establish a system whereby every trader who interacts with
Customs Authorities in any Member State of the EU is allocated a unique reference number.
This reference number will be valid throughout the EU and will serve as a common reference
number for the traders interaction with the Customs Authorities of any Member State. The
number must be used by traders in all export declarations and also for the exchange of
information between the Customs authorities of the EU and, where appropriate, between
Customs and other bodies e.g. statistical authorities.

In order to minimise disruption to traders, Revenue has aligned the EORI number to the VAT
number to avoid a situation whereby traders would need to make significant adjustments to
their own internal electronic systems.

How does EORI work?

The EORI system has two separate and distinct elements to it, one at national or Member
State level and one at EU level.

(a) National EORI system

At national level, each Customs Authority assigns a unique identifying number (the
EORI number) to each trader who interacts with Customs. Traders are required to use
this number in all customs declarations lodged by them or on their behalf, irrespective
of the Member State in which those declarations are lodged.

(b) Central EU EORI database

Revenue is obliged to provide details to the European Commission of all those traders
who have been assigned an EORI number. These details are held on a central EU
database maintained by the European Commission, which also contains similar
information provided by the other 27 Member States. Updates to Revenues national
EORI database are advised to the central EU database at regular intervals.

The central EU database also has a public facing feature which allows third parties to
view certain limited details of all EORI registered traders (i.e. EORI number, name and
address). This is primarily to facilitate a situation where the third party is carrying out
some customs activity (such as making a customs declaration) on behalf of a trader
and needs to know the EORI number. Third parties may confirm the validity of all EORI
numbers on the database. However, access by a third party to information stored on
the database is only allowed in circumstances where a trader has given specific and

21
 informed written consent to publication of those details. Revenue approach the matter
on the basis that no information in relation to an Irish trader will be published unless the
trader has specifically requested so.

What should a trader who has not been assigned an EORI number do?
Any trader who hasnt already been assigned an EORI number and wishes to export goods
will need to contact the AEP Helpdesk, e-mail [email protected], Telephone 1890 204
304/ +353 67 63400, in advance of making the Customs declaration in order to have an EORI
number assigned.

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 Section 9: Accompanying Documents

What Documents need to accompany the customs export declaration?

Revenue may require exporters to produce transport documents or documents relating to the
previous customs procedure, as appropriate, when the export declaration is orange-routed or
red-routed by AEP.

All documentation must be retained for the purpose of post-clearance checks for a period of
three years from the end of the year in which an export takes place. Where a single item is
presented in two or more packages, Revenue may also ask for the production of a packing list
or equivalent document indicating the contents of each package.

What is an export licence?

An export licence is a document issued by the relevant Government Department authorising
the export of restricted goods. An export licence may be needed for any goods and can range
from live animals and animal products to endangered species and cultural goods. The export
of ozone depleting substances, dual-use goods, arms and ammunition and other military
goods are also controlled. A Common Agricultural Policy (CAP) licence will probably be
required whenever an export refund is being claimed (further details are given in the following
paragraph).

How do I know if I need a licence?

As Licences are required for a range of items, you should always check with the relevant
Government Department as to whether one is required. The following licences are those
commonly required for exports:

(a) CAP Licences are usually needed for the export of foodstuffs, whether as raw materials
or processed products. They are issued by the Department of Agriculture, Food and the
Marine and controlled by Revenue. The Department of Agriculture, Food and the
Marine will be able to tell you if a licence is required. Their general contact number is
+353(0) 1 607 2000 or Lo-Call 1890 200 510, or you can visit their website at
www.agriculture.gov.ie. If a licence is required and is not presented at the time of
export, the consignment will not be released for export. It is worth remembering that
CAP goods declared for one country of destination may need a licence, whereas the
same consignment going to another country may not.

(b) An export licence from the Department of Jobs Enterprise and Innovation may be
needed for the export of:
- Military, security and paramilitary equipment, firearms, ammunition, explosives
and related goods to all destinations, including other EU Member States;

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 - Dual-use goods (a wide range of civil goods that can have a military application)
to destinations outside the customs territory of the Union;
- Highly sensitive dual-use goods to all destinations, including other EU Member
States;
- Goods that you are aware, or about which you have been informed, may be for
use in connection with chemical, biological or nuclear weapons; and
- Goods being exported to countries that have UN, EU or OSCE (Organisation for
Security and Co-operation in Europe) Sanctions currently imposed against them.

In addition, many less sensitive goods being exported to less sensitive destinations may
be covered by a global export licence. You can contact the Department of Jobs
Enterprise and Innovation export licensing unit on + 353 (0) 1 631 2121, or visit Market
Access Database for further information. If a licence is required and is not presented,
the goods may be seized.

(c) Department of Arts, Heritage and the Gaeltacht Licences are required for the export of
certain cultural or heritage items from Ireland. You can contact the Department of Arts,
Heritage and the Gaeltacht (Cultural Institutions Unit), New Road, Killarney, Co. Kerry
on +353 (0) 64 662 7300 or visit their website: Department of Arts, Heritage and the
Gaeltacht for further information.

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 Section 10: Simplified Procedures

General
The term Simplified Procedures covers various forms of simplification which may be granted to
traders in relation to the completion of declarations and the presentation of documents and
goods at importation. There are two main forms of simplified import procedures which require
authorisation as follows:

- Entry in the Declarants Records; and

- Simplified Declaration Procedure.

Further information on Simplified Procedures and the application process may be obtained via
email: [email protected]

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 Section 11: Miscellaneous

Are there any export taxes payable?

Currently there are no export taxes, duties or levies in force on goods exported from the EU.

It should be noted that the European Commission may impose export taxes on certain CAP
goods at very short notice to respond to market conditions. This can occur for various
reasons, but is most likely to happen at times of shortage of particular products, e.g. due to a
poor harvest, etc. However, you should be aware that there may be import duties to pay in the
country of destination.

Will I have to pay VAT on exports to a Third Country?

No. A zero rate of VAT applies to exported goods on condition that they are to be transported
to a place outside the EU.

Further information may be obtained from in the VAT Guide, available through the Revenue
website by clicking here.

What are Export Preferences?

In order to help the export trade of the EU, trading agreements with certain countries have
been put in place. These allow originating exports from the EU to enter the destination
country at a reduced or nil rate of duty. These arrangements are not in place with every
country the destination country has to be a signatory to these agreements. Countries with
which the EU has signed Preferential Trade Arrangements are as follows:

Albania Faroe Islands Macedonia (FYR) Serbia

Algeria Georgia Mexico South Africa
Andorra Guatemala Melilla Switzerland
Bosnia-Herzegovina Honduras Moldova Syria
Ceuta Iceland Montenegro The Palestinian Authority
Chile Israel Morocco of the West Bank and
Colombia Jordan Nicaragua Gaza Strip
Costa Rica Korea Norway Tunisia
Egypt Lebanon Panama Turkey
El Salvador Liechtenstein Peru

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For goods to qualify for export preference schemes they must comply with strict rules of
origin. Further details on preference agreements in place, what goods are eligible and
preference rates of duty in place are available by clicking here.

What is meant by the "origin" of the product/goods?

In order for exported products to qualify for export preferences, they must have EU
preferential origin and therefore have met the required origin rule.

The rules vary according to the product and the preferential trade agreement concerned.
They require either that the product is wholly produced in the preference country or that it has
been manufactured there in accordance with particular rules. Further information on origin is
available from Classification, Origin and Valuation Unit, Economic Procedures, Tariff and
Compliance BranchOffice of the Revenue Commissioners, Government Offices, St. Conlons
Road, Nenagh, Co. Tipperary Tel. +353 (0) 67 63260/63213 between 9.15 - 17.00 Mondays
Fridays (except Public Holidays) or via email at Origin&[email protected].

What is an ATA carnet?

ATA carnets are specialised instruments, which may be used to simplify customs clearance of
goods being temporarily exported for a specific purpose e.g. for displays, exhibitions and
fairs, as professional equipment and as commercial samples, and they replace normal
customs declarations at export and re-import. They also replace normal customs documents
and security requirements in many countries worldwide into which the goods are being
temporarily imported.

Goods covered by ATA carnets are subject to normal export prohibitions and restrictions and
licensing rules. The carnets may not be used for goods that are:
(a) Exported for process or repair;
(b) Exported by post; or
(c) Not in free circulation before export from the EU.

Dublin Chamber of Commerce issues ATA carnets in Ireland subject to receiving guarantees
or deposits from the exporter. Further information on ATA carnets is available from Customs
Reliefs Section, Economic Procedures, Tariff and Compliance Branch, Office of the Revenue
Commissioners, Government Offices, St. Conlons Road, Nenagh, Co. Tipperary or via e-mail
at [email protected].

What is Outward Processing?

Outward Processing is a facility which allows EU goods to be temporarily exported from the
customs territory of the EU in order to undergo processing operations or repair and the
products resulting from the process may be released subsequently for free circulation in the

27
customs territory of the EU with total or partial relief from import duties. Outward Processing
enables businesses to take advantage of more competitive labour costs outside the EU, while
encouraging the use of EU produced raw materials to manufacture the finished products.
Goods may be also temporarily exported to undergo processes not available within the EU.

How can I obtain Outward Processing Relief?

Outward Processing is granted only to natural or legal persons established in the EU. You will
require an authorisation and must be the person carrying out the process or arranging for it to
be carried out.
Outward Processing may not be used for EU goods:
(a) Whose export gives rise to a refund or remission of import duties;
(b) 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
(c) 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.

Applications for Authorisations should be forwarded to Authorisations Section, Economic

Procedures, Tariff and Compliance Branch, Office of the Revenue Commissioners,
Government Offices, St. Conlons Road, Nenagh, Co. Tipperary. Further information may be
obtained by accessing the following link to our public notice Outward Processing - Guidelines
for Traders

What is Returned Goods Relief?

Returned Goods are goods which have been exported from the Customs territory of the EU
and are subsequently re-imported free from payment of import duties. To qualify for relief the
goods must be re-imported within three years from the date of export and must be in the
same condition as when they were exported. Returned Goods Relief can be used if your
overseas customer needs to return goods to you i.e. they are damaged or are not what they
originally ordered.

How can I obtain Returned Goods Relief?

You do not need an authorisation to obtain Returned Goods Relief. In order to support your
claim for Returned Goods Relief, you must be able to prove to Revenue that the goods are
those, which were originally exported from the Customs territory of the EU, and you must
establish their duty status at the time of original export. i.e. whether or not the goods were
originally imported to the EU at a reduced or nil rate of duty because of their use for a
particular purpose e.g. end use.

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Further information may be obtained by accessing the following link to our PN1438 - Relief
From Customs Duty And Vat (Import Duties) On Goods Re-Imported Into The European
Union, or by email at [email protected].

My Goods have been seized what can I do?

Goods may be seized by Revenue if there is evidence that a false declaration has been
knowingly made. Seized goods may be validly claimed by the person from whom they have
been seized, or by their owner, or by a person authorised by him/her. To be valid, a claim
must:
(a) Be made within one calendar month from the date of seizure;
(b) Be made in writing;
(c) Be 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; and
(d) 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:

(a) Offer settlement terms; or
(b) Institute legal proceedings for the forfeiture of the goods.

If a valid claim is not received, the goods are by law deemed 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.

Can I appeal a decision made by Revenue?

Where Revenue proposes to take a decision that will adversely affect a person (e.g. a refusal
of an authorisation), that person must be given an opportunity to express their point of view
before the decision is taken. This principle is known as right to be heard. Moreover, even if
this principle is availed of and the decision remains the same, it may be appealed. In such an
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

29
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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 Appendix 1 Definitions

Union Customs Code refers to Regulation (EU) No. 952/2013 of the European Parliament
and of the Council of 9 October 2013.

Customs declaration means the act whereby a person indicates in the prescribed form
and manner a wish to place goods under a given customs procedure. For the purpose of this
Manual, a customs declaration means a customs export declaration.
(Article 5(12) of the Union Customs Code)

Customs Territory of the Union The Customs Territory of the Union is defined by Article 4
of the Union Customs Code

The customs territory of the Union comprises the following territories, including their territorial
waters, internal waters and airspace:

(a) the territory of the Kingdom of Belgium;

(b) the territory of the Republic of Bulgaria;
(c) the territory of the Czech Republic;
(d) the territory of the Kingdom of Denmark, except Faeroe Islands and Greenland;
(e) the territory of the Federal Republic of Germany, except Heligoland and Buesingen;
(f) the territory of the Republic of Estonia;
(g) the territory of Ireland;
(h) the territory of the Hellenic Republic;
(i) the territory of the Kingdom of Spain, except Ceuta and Melilla;
(j) the territory of the French Republic, except New Caledonia, Mayotte, Saint-Pierre and
Miquelon, Wallis and Futuna Islands and French Polynesia;
(k) the territory of the Italian Republic, except the municipalities of Livigno and Campione
dItalia and the national waters of Lake Lugano which are between the bank and the
political frontier of the area between Ponte Tresa and Porto Ceresio;
(l) the territory of the Republic of Cyprus, in accordance with the provisions of the Act of
Accession;
(m) the territory of the Republic of Latvia;
(n) the territory of the Republic of Lithuania;
(o) the territory of the Grand Duchy of Luxembourg;
(p) the territory of the Republic of Hungary;
(q) the territory of the Republic of Malta;
(r) the territory of the Kingdom of the Netherlands in Europe;
(s) the territory of the Republic of Austria;
(t) the territory of the Republic of Poland;

31
(u) the territory of the Portuguese Republic;
(v) the territory of the Republic of Romania;
(w) the territory of the Republic of Slovenia;
(x) the territory of the Slovak Republic;
(y) the territory of the Republic of Finland;
(z) the territory of the Kingdom of Sweden;
(aa) the territory of the United Kingdom of Great Britain and Northern Ireland and of the
Channel Islands and the Isle of Man;
(ab) the territory of the Republic of Croatia.

The following territories, including their territorial waters, internal waters and airspace,
situated outside the territory of the Member States are, taking the conventions and treaties
applicable to them into account, considered to be part of the customs territory of the Union:

(a) FRANCE -The territory of Monaco as defined in the Customs Convention signed in
Paris on 18 May 1963;
(b) CYPRUS - The territory of the United Kingdom Sovereign Base Areas of Akrotiri and
Dhekelia as defined in the Treaty concerning the Establishment of the Republic of
Cyprus.

Declarant means the person lodging a customs declaration, a temporary declaration, an

entry summary declaration, an exit summary declaration, a re-export declaration or a re-
export notification in his or her own name or the person in whose name such a declaration or
notification is lodged. (Article 5(15) of the Union Customs Code).

EFTA The EFTA countries are Iceland, Norway, Switzerland and Liechtenstein.

Exporter means
(a) the person established in the customs territory of the Union who, at the time when the
declaration is accepted, holds the contract with the consignee in the third country and has the
power for determining that the goods are to be brought to a destination outside the customs
territory of the Union,
(b) the private individual carrying the goods to be exported where these goods are contained
in the private individuals personal baggage,
(c) in other cases, the person established in the customs territory of the Union who has the
power for determining that the goods are to be brought to a destination outside the customs
territory of the Union.
(Article 1(19) of the Delegated Act)

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Fiscal territory of the Union The Fiscal territories of the Union are those territories of the
Union that impose the agreed minimum rates of Excise Duties on beers, spirits, hydrocarbons
and tobacco products and impose VAT, i.e. the customs territory of the Union excluding the
Aland Islands (Finland), the Canary Islands (Spain), the Channel Islands (United Kingdom),
the French Overseas Departments (French Guiana, Guadeloupe, Martinique and Reunion)
and Mount Athos also known as Agion Poros (Greece).

33
 Appendix 2 Further Information

This guide supports the separate instructions, which are already in use for various export
procedures and should be read in conjunction with the following instructions and public
notices.

Instructions/Guides

AEP Trader Guides

Classification of goods /Binding Tariff Information (BTI)

Control and Examination of Baggage

Customs Warehouses

Dual Use

Origin

Inward Processing (IP)

NCTS - Guide to New Computerised Transit System

Outward Processing (OP)

Customs End-Use

34
Public Notices

PN 83 Relief from Customs Duty and VAT for Samples imported from outside the European
Union (EU)

PN 567 Relief from Customs Duty and VAT on importation of Goods from non-European Union
(EU) countries for Display or Use at Exhibitions, Fairs, Meetings or Similar Events

PN 1007 A.T.A. Carnets Temporary Admission and Exportation of Certain Goods

PN 1008 Temporary Admission from a country outside the European Union (EU) of Professional
Equipment

PN 1095 Relief from Customs Duty and VAT on importation of Publicity Material from non-
European Union Countries

PN 1438 Relief From Customs Duty And Vat (Import Duties) On Goods Re-Imported Into The
European Union

PN 1795 Temporary Admission from a country outside the European Union (EU) of Pleasure
Boats and Private Aircraft

PN 1840 Temporary Admission from a country outside the European Union (EU) of Educational
and Scientific Equipment for Research or Teaching

PN 1841 Temporary Admission from a country outside the European Union (EU) of Medical,
Surgical and Laboratory Equipment

PN 1842 Temporary Admission from a country outside the European Union (EU) of Sound, Image
or Data Carrying Media and Publicity Material

PN 1843 Temporary Admission from a country outside the European Union (EU) of Goods for use
in production for Export & Temporary Admission of Replacement means of Production

PN 1844 Temporary Admission from a country outside the European Union (EU) of certain goods
for possible sale

C&E 5 Appeal Procedures relating to Customs Matters

CDPN 22 Customs and Excise Cash Controls

CDPN 23 Commercial Goods in Personal Baggage (Merchandise in Baggage)

CDPN 25 Information for Traders on Preferential Imports/Exports

CDPN 32 The Export of Dual-Use Items

and such other relevant notices or publications as may be issued from time to time on the
Revenue website.
Further information may be obtained by emailing [email protected] or by telephone
+353 67 63219/63262.

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