A Guide to Customs

Export Procedures

The information in this document is provided as a guide only

and is not professional advice, including legal advice. It
should not be assumed that the guidance is comprehensive or
that it provides a definitive answer in every case.

April 2021
 Contents

Section 1: Introduction .......................................................................................................... 4

What is this guide about? ........................................................................................................ 4
What does export mean? ......................................................................................................... 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 you can export? ............................................ 5
Are there penalties for contravening export legal requirements? ................................................ 6

Section 2: Export Declarations ................................................................................................ 8

General .................................................................................................................................. 8
What is an export declaration? ................................................................................................. 8
How do you make an export declaration? ................................................................................. 8
When do you need to complete an export declaration? ............................................................. 8
Types of Export ....................................................................................................................... 9
Single Transport Contract (STC) ................................................................................................ 9
Can you employ an agent to act on your behalf? ....................................................................... 9

Section 3: Completing an Export Declaration ........................................................................ 11

What details must be declared? ............................................................................................. 11
What is a Commodity Code? .................................................................................................. 11
What is TARIC?...................................................................................................................... 11
What if you have trouble classifying your goods?..................................................................... 12
What is a Binding Tariff Information (BTI)? .............................................................................. 12
What are the benefits of BTI for Traders?................................................................................ 12
How do you obtain a BTI? ...................................................................................................... 13
What is a Customs Procedure Code?....................................................................................... 13
How do you calculate the value of your exports? ..................................................................... 14

Section 4: Lodging an Export Declaration ............................................................................. 16

At what point in the export procedure do you need to lodge the Export Declaration? ................ 16
What are the time limits to lodge an export declaration? ......................................................... 16
Where should the export declaration be lodged? .................................................................... 17
Who should lodge the export declaration? .............................................................................. 18
Are there any arrangements in place to cover a situation where electronic lodgement is not
possible? .............................................................................................................................. 19
What is the significance of the date of acceptance of an export declaration? ............................. 19
Can you make an amendment to a declaration after it has been accepted? ............................... 19
What happens after your declaration has been accepted? ....................................................... 19

Section 5: Automated Entry Processing................................................................................. 21

What is Automated Entry Processing (AEP)? ............................................................................ 21
How do you make an electronic export declaration using AEP? ................................................. 21

Section 6: Export Control System .......................................................................................... 22

What is Export Control System (ECS)? ..................................................................................... 22
How does ECS work? ............................................................................................................. 22
Master Reference Number (MRN) .......................................................................................... 24

Section 7: Authorised Economic Operator ............................................................................. 25

What does (AEO) status mean and how can it benefit me? ....................................................... 25
What are the benefits of AEO status? ..................................................................................... 25
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 Are there different types of AEO authorisation? ...................................................................... 26
How do you apply for AEO status? .......................................................................................... 26

Section 8: Economic Operators Registration and Identification (EORI) System ........................ 28

What is EORI? ....................................................................................................................... 28
How does EORI work? ........................................................................................................... 28
What should a trader who has not been assigned an EORI number do? ..................................... 29

Section 9: Accompanying Documents ................................................................................... 30

What documents should accompany the customs export declaration? ...................................... 30
What is an export licence? ..................................................................................................... 30
How do you know if you need a licence? ................................................................................. 30

Section 10: Miscellaneous ...................................................................................................... 33

Are there any export taxes payable? ....................................................................................... 33
Will you have to pay VAT on exports to a Third Country? ......................................................... 33
What are Export Preferences? ................................................................................................ 33
What is meant by the "origin" of the product or goods? ........................................................... 34
What is an ATA carnet? ......................................................................................................... 36
Applications and further information ...................................................................................... 37
What is Returned Goods Relief? ............................................................................................. 37
How can you obtain Returned Goods Relief? ........................................................................... 37
Your Goods have been seized. What can you do? .................................................................... 38
Can you appeal a decision made by Revenue? ......................................................................... 39

Appendix 1 – Definitions ............................................................................................................ 40

Appendix 2 – Further Information .............................................................................................. 43

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 Section 1: Introduction

What is this guide about?

This guide is for anybody who plans to send goods from Ireland out of the European
Union (EU). At present there are 27 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 and
Sweden.

The United Kingdom withdrew from the EU on 31 January 2020. Further details on
Brexit can be found on the Revenue website here.

In the EU-UK Trade and Cooperation Agreement, tariff duties have been eliminated
for trade between the EU and the UK where the relevant rules on origin are met.
Further information on these rules can be found on the Revenue website.

Provisions relating to Northern Ireland are covered by the revised Protocol to the
Withdrawal Agreement effective from 1 January 2021. The effect of the Northern
Ireland Protocol allows for goods originating in Northern Ireland to be treated as
Union goods when trading with Ireland and vice versa.

This guide will help you get started on exporting and explains the various steps
involved in the export procedure. If you are selling goods to customers based outside
of the EU the information in this guide will be relevant to you.

Please note that to maximise the use of this guide you should read it in conjunction
with the information and instructions available for download at www.revenue.ie.

What does export mean?

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

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Why is Revenue interested in Exports?
Revenue has an interest in exports for a number of reasons including:
• enforcing export restrictions and prohibitions
• ensuring that export licence requirements are met
• ensuring that EU regulations for export relief schemes are correctly applied
• preventing the unauthorised diversion of duty-free or VAT (Value-Added Tax)
zero-rated goods to the home market
• ensuring that requirements for safety and security purposes have been
adhered to
• 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 in:
• 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 you can export?

The export of certain goods is 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 or authorisation. You will find information about goods that are prohibited or
restricted on export in Prohibitions and Restrictions. Certain prohibitions and
restrictions apply to goods irrespective of their destination. Other prohibitions and
restrictions do not apply to movements within the EU.
The following are the principal types of products that are prohibited or restricted on
export:
• agricultural products
• certain food products
• dual use goods
• cultural goods
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• drugs
• chemicals
• weapons
• counterfeit or pirated goods
• indecent articles, publications, video recordings
• CITES (Convention on International Trade in Endangered Species).

If you need further information about prohibitions or restrictions you should contact:
Prohibitions, Restrictions and Liaison Unit, Customs Division, 2nd Floor, Treasury
Building, Dublin Castle, Dublin 2, D02 PD90. Telephone number: + 353 1 738 3676
email [email protected]
Are there penalties for contravening export legal requirements?
A person who exports, or attempts to export, any goods which are subject to a
prohibition or a restriction, commits an offence. A person who commits such an
offence is liable:
• on summary conviction

o to a fine of €5,000 or

o imprisonment for a term not exceeding 12 months or both

• on conviction on indictment

o to a fine not exceeding €125,000 or

o where the value of the goods, including the duty and tax payable, is
greater than €250,000 to a fine three times that value or

o imprisonment for a term not exceeding 5 years or both.

(Section 14 of the Customs Act 2015)

There is also a system of administrative penalties for contravention of legal

requirements set out in the Union Customs Code (UCC) 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

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an incorrect or incomplete declaration, he or she is liable to a penalty of €100 per
declaration.
(Section 40 of the Customs Act 2015)

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 Section 2: Export Declarations

General
Export is one of a number of customs procedures for dealing with goods. Each of the
procedures has its own rules. If you wish to use a procedure you 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 a wish to place goods under the export procedure.

How do you make an export declaration?

You must lodge your customs declaration electronically, using Revenue’s Automated
Entry Processing (AEP) system, which is described later in this guide.

The customs declaration gives all the information needed about what are the goods
and what is happening to the shipment. The declaration contains 54 boxes, but only
some of them must be completed. You will find information about which boxes to
complete and why in the AEP trader guides.

When do you need to complete an export declaration?

Revenue will require an export declaration if you:
• export goods to a non-EU country
• export goods to the special territories of the EU which are part of its customs
territory but are not part of its fiscal territory
• export CAP goods to an entitled destination under the provisions of
Commission Regulation (EEC) No. 612/09
• deliver goods tax exempt as aircraft and ship supplies, regardless of the
destination of the aircraft or ship.
You do not have to make an export declaration for goods of Irish or EU origin which
are in free circulation in Ireland that are being despatched to other EU Member
States.
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Types of Export
There are three types of export:
• Direct exports - goods leave Ireland directly for their destination outside the
EU.
• Indirect exports - goods leave Ireland, travel to one or more other Member
State(s) and leave from there for a destination outside the EU.
• Exports made under a Single Transport Contract – in this case the 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).
However, 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).
It is used where the commercial contract for the carriage of the goods is end-to-end.
An example of this would be where an exporter makes a booking with a freight
forwarder to export goods from Dublin to Shanghai. The export will not move
directly between these locations. The goods may be moved using various modes of
transport (including by road) through any route determined by the freight forwarder
or ocean carrier. The exporter or declarant may not be aware of the exact route. It is
not possible to request STC where the final exit from the EU is to be made by road.
When STC is requested, 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.

Can you employ an agent to act on your 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

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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. In this case the agent makes the declaration on your behalf (as the
principal) acting in your name. This means you are deemed to be the declarant and
are therefore liable for any customs debt.

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 Section 3: Completing an Export Declaration

What details must be declared?

The minimum data required for any type of customs declaration is provided for in
legislation. If required data is missing from a declaration the AEP system will
generate a rejection message. 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 that should be submitted include:
• the origin of goods
• the country to which the goods are being sent
• commodity codes
• the customs procedure codes
• value of the goods.
The exact requirements for each customs procedure are specified in the AEP Trader
Guides.

What is a Commodity Code?

The commodity code used for exports is an eight-digit number. This corresponds to a
description of the item. Every product has a unique commodity code. A commodity
code is required on all normal export declarations. 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 and used by all Member
States. It is updated daily and has a simulation date facility, which allows the user to
search for a rate of duty on any given date.
In TARIC you will find information about:
• classifying your goods
• commodity code numbers
and

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• rates of duty for any date that you may enter.
You can use TARIC to classify your goods by using:
• the description - typing in the description of the goods
or
• by using the browse facility - viewing all sections or chapters.
It is important to keep up-to-date with changes in commodity codes, rates of duty
and regulations related to your products.

What if you have trouble classifying your goods?

If after studying TARIC you are unable to classify your goods for customs purposes or
have queries regarding the classification of your goods, you can contact
Classification, Origin and Valuation Unit. This 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 throughout the EU.
Contact details for Classification, Origin and Valuation unit:
• telephone - + 353 1 738 3676, 9:15 to 17:00 Monday to Friday (except Public
Holidays)
• Address - Customs Division, Government Offices, St. Conlon’s Road, Nenagh,
Co. Tipperary, E45 T611.
• MyEnquiries

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:
• Legal certainty regarding tariff classification decisions.
• The rules of classification are applied uniformly throughout the EU.

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• A BTI may be invalidated due, for example, to a change in EU legislation. If
approved, traders may be allowed a period of grace to complete any binding
contracts entered into on the basis of that BTI.
• Revenue will advise traders if any classification changes occur that affect their
BTI.

How do you obtain a BTI?

You should send your completed BTI application form by:
• post to:
Classification, Origin and Valuation Unit
Customs Division
Government Offices
St. Conlon’s Road
Nenagh
Co. Tipperary
E45 T611
• MyEnquiries

If you send your BTI application by MyEnquiries or email, it must have an original
signature in box 15 of the form.

You should only apply for a BTI where you plan an import or export operation. An
application should only be in respect of one type of product, that is goods, products
or items relating to a single commodity code.

What is a Customs Procedure Code?

The customs procedure code describes the procedure or the economic regime under
which the goods are to be exported. It is required on all export declarations and
should 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.

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Usually goods are exported as a result of a straightforward sale to a customer
overseas. However, there can be a number of other reasons why goods are exported
including:
• goods going out on long-term loan or hire, to be returned eventually
• goods being temporarily exported for repair
• goods being re-exported after processing by an Irish or EU company.

Goods that are exported temporarily may be eligible for relief from duty when they
are re-imported to Ireland or the EU. You must, however, inform Revenue of this at
the time of exporting the goods. You can do this by using the appropriate customs
procedure code. You cannot apply for this retrospectively.

It is important to use the correct customs procedure code when you declare your
goods for permanent export. If you are VAT registered your customs declaration with
the correct procedure code forms part of your evidence to support zero rating of the
transaction.

How do you calculate the value of your exports?

The method used is the Free On Board (FOB) method. This value is established by
calculating the cost of the goods to the purchaser abroad, adjusted as follows:
The following should be included:
• export charges, if any, payable by the exporter arising from the export of the
goods from Ireland, for example CAP charges or disease eradication levies
• costs, profits, expenses and so on, accruing up to the point of delivery of the
goods on board the exporting ship or aircraft such as:
o packing costs
o inland freight charges
o dock dues
o loading and handling charges
o customs clearance charges
o all other costs profits and expenses, including insurance and commission.

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The following should be excluded:
• Freight charges, transport insurance charges and so on, payable to transport
the goods beyond the port or place of export from the State.
• Any sum receivable by the exporter by way of export refund or subsidy. 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.
• Any foreign Customs Duty payable on the goods after they are exported from
the EU.
Any cash discounts and trade discounts granted to the purchaser abroad should also
be deducted. The value of the goods should be entered in Box 46 of the customs
export declaration.
If you need further information about valuation you should contact Classification,
Origin and Valuation Unit, Customs Division, Government Offices, St. Conlon’s Road,
Nenagh, Co. Tipperary, E45 T611 or email Origin&[email protected].

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 Section 4: Lodging an Export Declaration

At what point in the export procedure do you need to lodge the Export
Declaration?
An export declaration containing specific items relating to safety and security
requirements must be lodged, using the AEP system, 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 to lodge an export declaration?

The time limits to lodge 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
containerised shipping) loading in 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 At least 2 hours before the goods will leave the
Union.
Movements between

Greenland, Faroe Islands, Iceland, ports on the

Baltic Sea, ports on the North Sea, ports on the
Black Sea, ports on the Mediterranean and all
ports of Morocco, all ports of the United
Kingdom of Great Britain and Northern Ireland
and of the Channel Islands and the Isle of Man.
and
The Union
Short Sea Containerised Shipping At least 2 hours before the goods will leave the
Union.
Movements with a duration of less than 24
hours
between
A territory outside the customs territory of the
Union
and
The French overseas departments, Azores,
Madeira and Canary Islands

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 Air Traffic At least 30 minutes prior to the departure from
an airport in the Union.

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.

In practice for all modes of transport, the export declaration must be lodged far
earlier than the time limits set out above. You must allow enough time for the
office of export to perform risk analysis and grant the release of the goods for
export.

Where should the export declaration be lodged?

An export declaration should normally be lodged using the AEP system to the
customs office:
• responsible for supervising the place where the exporter is established
or
• 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:
• to any customs office in Ireland, which is competent to deal with the export
procedure concerned
or
• in another Member State where there are duly justified reasons, as described
in the following paragraphs.

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Duly justified reasons exist where the lodgement of a declaration at the normal
customs office would require an economically unreasonable effort by the exporter
and may include the following:
• a change of contract
• diversion of goods
or
• loss of documents.

Duly justified reasons do not exist:

• in cases where the place for lodging a declaration through normal procedures
is closed when the goods are about to be shipped
or
• 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, that is 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 there has to be a contractual or
business arrangement with a business partner who is established in the customs
territory of the Union. This will be the person qualifying as an exporter and
therefore, the person whose EORI number will have to be provided in Box 2 (D.E. 3/2
Exporter Identification No) of the export declaration, assuming the responsibility
corresponding to the provisions of Art. 15 UCC.

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Are there any arrangements in place to cover a situation where electronic
lodgement is not possible?
If it is not possible to lodge an export declaration electronically because:
• AEP is not available
or
• the system being used to lodge the declaration is not working
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. The goods must not be removed from the place of presentation until
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 you make an amendment to a declaration after it has been accepted?

Yes. A declarant may be authorised to amend one or more of the details on the
declaration after it has been accepted by Revenue. However, 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:
• informed the declarant that they intend to examine the goods
• established that the particulars in question are incorrect
or
• released the goods for export.

What happens after your declaration has been accepted?

When your customs declaration has been accepted by the AEP system (see
information in Section 5) you will be notified of the routing for your goods. There are

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three different routings, green, orange and red and the characteristics of each are as
follows:

• Green Routing – indicates that your goods have been cleared by Revenue on
the basis of the export declaration received.

• 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.

• 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.

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 Section 5: Automated Entry Processing

What is Automated Entry Processing (AEP)?

All customs declarations for export must be lodged electronically. AEP is the system
used for the completion of customs related procedures in an electronic format. The
system handles 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 you make an electronic export declaration using AEP?

Any trader who wishes to make an export declaration must first be approved by the
AEP Accounts Unit for what is known as Direct Trader Input (DTI). DTI users
communicate with the AEP System via Revenue’s On-Line Service (ROS) and require a
digital certificate which you can get from ROS. You will find further information in
Direct Trader Input (DTI).
To apply for this facility you will need to complete the application for approval for
direct trader input and submit it through MyEnquiries.
AEP Trader Guides contain instructions for users of the AEP system. General
information on the operation of AEP can be obtained from the AEP Helpdesk at
[email protected].

CONTACTS
Office of the Revenue Commissioners, Phone: + 353 1 738 3677
AEP, eCustoms Helpdesk and AEP +353 67 63139
Accounts, Fax: +353 67 63397
Government Offices, Email: [email protected]
St. Conlon’s Road,
Nenagh,
Co. Tipperary.
E45 T611

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 Section 6: Export Control System

What is Export Control System (ECS)?

ECS is an IT system that has been introduced throughout the EU for the control of
indirect exports. These are goods that are exported from one Member State (office
of export) but that exit the EU through 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 and Dublin Airport is the office of export. France is the country of exit and
Charles De Gaulle Airport in Paris is the office of exit. Irish and French customs
communicate electronically with each other using ECS in relation to this indirect
export.

How does ECS work?

Where an export declaration is lodged to AEP and Box 29 shows the office of exit to
be in another Member State (you will find office of exit codes in EUROPA COL list)
the export movement will be automatically processed though ECS. 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 this 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 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.
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The declarant in Ireland will receive a further message from AEP confirming that the
goods have exited from the EU. Traders who wish to obtain more information in
relation to ECS can contact the AEP helpdesk at Tel. +353 1 738 3677 / +353 67
63139 or by email at [email protected].

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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 year of formal Numeric 2 11

acceptance of import/export
movement (YY).

2 Identifier of the country from Alphabetic 2 IE

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

3 Unique identifier for the export Alphanumeric 13 9876AB8890123

movement per year and
country.

4 Check digit. Alphanumeric 1 5

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 Section 7: Authorised Economic Operator

What does (AEO) status mean and how can it benefit me?
AEO status is a certified standard authorisation issued by customs administrations in
the European Union (EU). It certifies that a business has met certain standards in
relation to:
• safety and security
• systems to manage commercial records
• compliance with customs rules
• financial solvency
• practical standards of competence or professional qualifications.

This is primarily a trade facilitation measure that recognises reliable operators and
encourages best practice in the international supply chain.

What are the benefits of AEO status?

• AEOs may lodge export declarations using the reduced data requirements with
regard to safety and security.
• AEOs are recognised worldwide as safe, secure and compliant business
partners in international trade.
• AEOs are given a lower risk score in risk analysis systems when profiling.
• If physical controls are to be conducted, AEOs will be given priority treatment.
• Mutual recognition of AEO programs under Joint Customs Co-operation
Agreements can result in faster movement of goods through third country
borders.
• AEOs are in a stronger position to benefit from simplified procedures.
• Comprehensive Guarantee reduction or waiver

Because AEO traders have increased safety and security standards they may also
benefit from:
• reduced theft and losses
• fewer delayed shipments
• improved planning
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• improved customer loyalty
• reduced security and safety incidents
• reduced crime and vandalism
• improved security and communication between supply chain partners.

Are there different types of AEO authorisation?

Yes. There are two different types of AEO authorisation as follows:
• AEO authorisation – customs simplifications - this allows economic operators
to benefit from simplifications provided for under the customs rules.
• AEO authorisation –safety and security- this allows economic operators to
benefit from facilitations of customs controls relating to safety and security at
the entry into the customs territory of the EU.
It is possible for an economic operator to hold both authorisations - this allows
economic operators to benefit from both customs simplifications and facilitations as
described above.

How do you apply for AEO status?

Application for AEO status is open to all economic operators established within the
EU. An economic operator is a person who in the course of his business is involved
in activities covered by customs legislation.

Economic operators must meet the following qualifying criteria to be granted AEO
status:
• have an appropriate record of compliance with customs requirements
• have a satisfactory system of managing commercial and, where appropriate,
transport records which allow appropriate Revenue controls
• have proven financial solvency
• have appropriate safety and security standards
• be able to demonstrate practical standards of competence or professional
qualifications

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April 2021
Applications for AEO are made through the EU AEO portal and further information
may be obtained by contacting [email protected].

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April 2021
 Section 8: Economic Operators Registration and Identification (EORI) System

What is EORI?
Every trader who interacts with customs authorities in any Member State of the EU
is allocated a unique reference number called an EORI number. This reference
number will be valid throughout the EU. It will serve as a common reference number
for the trader’s interaction with the customs authorities of any Member State.
This number must be used by traders on all export declarations. It is also used when
exchanging information between the customs authorities of the EU and between
customs and other bodies for example statistical authorities.
For convenience Revenue has aligned the EORI number to the VAT number.

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 EORI number to
each trader who interacts with customs. Traders must use this number in all
customs declarations lodged by them or on their behalf in any Member State.

(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 26 Member States.

Third parties can view certain limited details of all EORI registered traders
(EORI number, name and address) on the central EU database. This allows a
third party who is carrying out some customs activity (such as making a
customs declaration) on behalf of a trader to look up the EORI number. Third
parties may confirm the validity of all EORI numbers on the database.
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 However, third parties can access information stored on the database only
where a trader has given specific consent to publication of those details.
Revenue will not publish any information on the EU database without the
trader’s consent.

What should a trader who has not been assigned an EORI number do?
Any trader who hasn’t already been assigned an EORI number and wishes to export
goods should contact the AEP Helpdesk, email [email protected], telephone +
353 1 738 3677 / +353 67 63139, to have an EORI number assigned before making
the customs declaration.

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 Section 9: Accompanying Documents

What documents should accompany the customs export declaration?

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

All documents 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 request a
packing list or equivalent document indicating the content s 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.

How do you know if you need a licence?

You should check your goods on TARIC to see if a licence is required. As licences are
required for a range of items, you should also check with the relevant government
department as to whether one is required. The following licences are those
commonly required for exports:
• 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 tell you if a licence is required. Their
general contact number is +353(0) 1 607 2000 or 076 1064 400, or you can visit

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April 2021
 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. You should note that the country of destination is a factor in whether
or not a licence may be required. CAP goods declared for one country of
destination may need a licence, whereas the same consignment going to
another country may not.
• An export licence from the Department of Business Enterprise and Innovation
may be needed for the export of:
o military, security and paramilitary equipment, firearms, ammunition,
explosives and related goods to all destinations, including other EU
Member States
o dual-use goods (a wide range of civil goods that can have a military
application) to destinations outside the customs territory of the Union
o highly sensitive dual-use goods to all destinations, including other EU
Member States
o goods that you are aware, or about which you have been informed, may
be for use in connection with chemical, biological or nuclear weapons
o 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 Business, Enterprise and Innovation, export licencing unit on
+ 353 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.

• A licence from the Department of Culture, Heritage and the Gaeltacht is

required for the export of certain cultural or heritage items from Ireland. You
can contact the Department of Culture, Heritage and the Gaeltacht (Cultural
Institutions Unit), New Road, Killarney, Co. Kerry on + 353 64 662 7300 or visit

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April 2021
 their website: Department of Culture, Heritage and the Gaeltacht for further
information.

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 Section 10: Miscellaneous

Are there any export taxes payable?

Currently there are no export taxes, duties or levies in force on goods exported from
the EU.
You should note 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, for example due to a poor harvest.
However, you may have to pay import duties in the country of destination.

Will you 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.

You will find further information about the VAT treatment of exports in the VAT
section of the Revenue website.

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 Macedonia (FYR)

Algeria Mexico
Andorra Melilla
Bosnia-Herzegovina Moldova
Canada Montenegro

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Ceuta Morocco
Chile Nicaragua
Colombia Norway
Costa Rica Panama
Ecuador Peru
El Salvador Serbia
Faroe Islands Singapore
Georgia South Africa
Guatemala South Korea
Honduras Switzerland
Iceland Syria
Israel The Palestinian Authority of the West Bank and Gaza Strip
Japan Tunisia
Jordan Turkey
Kosovo Ukraine
Lebanon African, Caribbean and Pacific (ACP) countries
Liechtenstein EU Overseas Countries and Territories (OCT)

For goods to qualify for export preference schemes they must comply with strict
rules of origin. You will find further information about the preference agreements
that are in place, the goods that are eligible and the preferential rates of duty in
place in Preferential and non-preferential origin on the Revenue Website.

What is meant by the "origin" of the product or 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. The rules require that the product is wholly produced in the preference
country or that it has been manufactured there in accordance with particular rules.

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April 2021
Further information

You will find further information

• in Preferential and non-preferential origin on the Revenue website.
• by contacting Classification, Origin and Valuation Unit, Customs Division,
Government Offices, St. Conlon’s Road, Nenagh, Co. Tipperary, E45 T611. Tel:
+353 67 63260 or +353 67 63213 between 9:15 – 17:00 Mondays – Fridays
(except public holidays).
• by email at Origin&[email protected].

Irish exporters can get EUR1 and ATR certificates at any of the following Revenue
offices:
Dublin
New Custom House Tel: +353 1 877 6208
Promenade Road Email –
Dublin 3 [email protected]

Cork
Revenue House Tel: +353 21 602 7000
Assumption Road
Blackpool
Cork

Waterford
Government Offices Tel: +353 51 862 100
The Glen
Waterford

Limerick
River House Tel: +353 61 402 185
Charlottes’ Quay
Limerick

Galway
Geata na Cathrach, Tel: +353 91 547 700
Fairgreen,
Galway

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April 2021
What is an ATA carnet?
ATA carnets are instruments, which may be used to simplify customs clearance of
goods being temporarily exported for a specific purpose for example:
• for displays
• exhibitions and fairs
• professional equipment
• commercial samples.

The ATA carnet replaces 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:
• exported for process or repair
• exported by post
• not in free circulation before export from the EU.

The Dublin Chamber of Commerce issues ATA carnets in Ireland. A guarantee or a

deposit from the exporter will be required.

Further information

You will find further information

• in ATA carnets – temporary admission and export of certain goods on the
Revenue website
• by contacting Authorisations and Reliefs Unit, Customs Division, Government
Offices, St. Conlon’s Road, Nenagh, Co. Tipperary, E45 T611. Telephone: + 353
1 738 3676
• by email at [email protected].

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April 2021
What is Outward Processing
Outward Processing (OP) allows EU goods to be exported outside the European
Union (EU) for processing or repair and then be re-imported to the EU with only the
cost of the processing/repair being charged on the goods at re-importation.

How can you get Outward Processing relief

Outward Processing is granted only to natural persons or legal persons established in
the EU. You must be the person carrying out the process or arranging for it to be
carried out. You must have an authorisation to do so.

Applications and further information

You should make your application for outward processing electronically using the
Customs Decisions System (CDS).
You will find further information on the OP procedure and the application process in
Outward processing on the Revenue website or by contacting Economic Procedures,
Authorisations and Reliefs Unit, Office of the Revenue Commissioners, Government
Offices, St Conlon’s Road, Nenagh, Co. Tipperary, email [email protected].

What is Returned Goods Relief?

You can re-import goods that were originally exported from the EU and qualify for
relief from the payment of Customs Duty and Value-Added Tax. This is called
returned goods 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 in
order to qualify. Returned Goods Relief can be used if your overseas customer needs
to return goods to you, that is if they are damaged or are not what they originally
ordered.

How can you 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 were originally exported from the customs territory of the EU. You

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April 2021
must also establish their “duty status” at the time of original export, that is 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 for example under the end-use
procedure.

Further information

You will find further information:

• in Goods re-imported into the European Union on the Revenue website
• by contacting the Authorisations and Reliefs Unit, Customs Division,
Government Offices, St. Conlon’s Road, Nenagh, Co. Tipperary, E45 T611.
Telephone: + 353 1 738 3676
• by email at [email protected].

Your Goods have been seized. What can you 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 or
her. To be valid, a claim must:
• be made within one calendar month from the date of seizure
• be made in writing
• 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, Áras Áiligh, Bridgend, Co. Donegal
• clearly state the claimant’s full name and address.

When a valid claim is received, Revenue may:

• offer settlement terms or
• 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.

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April 2021
When an excise offence is committed, in addition to seizure of the goods, the
offender is liable to prosecution.

Can you appeal a decision made by Revenue?

Where Revenue proposes to take a decision that will adversely affect a person (for
example 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”. Where 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 or her at the time of refusal.

When making an appeal you should set out in writing the basis for your appeal. You
should enclose the related documents and forward it to the person from whom you
have received the written decision within 30 days of that decision. You should note
that the lodging of an appeal does not suspend the collection of customs debt. You
will find further information about appeals in Customs appeals on the Revenue
website.

Further information

If you need further general information about customs export procedures, you
should contact us by:
• email at [email protected]
• MyEnquiries
• Telephone at + 353 1 738 3676
Note that Revenue cannot guarantee the security of personal and sensitive data sent
in plain text using standard email.

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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:
• the territory of the Kingdom of Belgium
• the territory of the Republic of Bulgaria
• the territory of the Czech Republic
• the territory of the Kingdom of Denmark, except Faeroe Islands and Greenland
• the territory of the Federal Republic of Germany, except Heligoland and
Buesingen
• the territory of the Republic of Estonia
• the territory of Ireland
• the territory of the Hellenic Republic
• the territory of the Kingdom of Spain, except Ceuta and Melilla
• the territory of the French Republic, except the French overseas countries and
territories to which the provisions of Part Four of the TFEU apply
• the territory of the Republic of Croatia

• the territory of the Italian Republic, except the municipality of Livigno

• the territory of the Republic of Cyprus, in accordance with the provisions of the
Act of Accession

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• the territory of the Republic of Latvia
• the territory of the Republic of Lithuania
• the territory of the Grand Duchy of Luxembourg
• the territory of the Republic of Hungary
• the territory of the Republic of Malta
• the territory of the Kingdom of the Netherlands in Europe
• the territory of the Republic of Austria
• the territory of the Republic of Poland
• the territory of the Portuguese Republic
• the territory of the Republic of Romania
• the territory of the Republic of Slovenia
• the territory of the Slovak Republic
• the territory of the Republic of Finland
• the territory of the Kingdom of Sweden

The following territory, including the territorial waters, internal waters and airspace,
situated outside the territory of the Member State is, taking the conventions and
treaties applicable to it into account, considered to be part of the customs territory
of the Union:

FRANCE - The territory of Monaco as defined in the Customs Convention signed in

Paris on 18 May 1963

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
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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) a private individual carrying goods to be taken out of the customs territory of
the Union where these goods are contained in the private individual’s personal
baggage
(b) a person established in the customs territory of the Union who has the power
to determine and has determined that the goods are to be taken out of that
customs territory
(c) in other cases, any person established in the customs territory of the Union
who is a party to the contract under which goods are to be taken out of that
customs territory.
(Article 1(19) of the Delegated Act)

“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, that is the customs
territory of the Union excluding the Aland Islands (Finland), the Canary Islands
(Spain), the French Overseas Departments (French Guiana, Guadeloupe, Martinique,
Mayotte, Saint Martin and Reunion), the Italian waters of Lake Lugano, Campione
d’Italia (Italy) and Mount Athos also known as Agion Poros (Greece).

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 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 information
and instructions:

Instructions/Guides

AEP Trader Guides

Classification of goods

Binding Tariff Information (BTI)

Control and Examination of Baggage

Customs Warehouses

Exportation of dual-use goods

Inward Processing (IP)

Origin

NCTS Traders Guide - Guide to assist traders in the use of NCTS

Outward Processing (OP)

Customs end-use

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