Export to Ireland - Fedex
International Resource Center
Ireland Country Profile
* Country Information
* Trade Group Member
* General Import Clearance Information
* Ireland Import Prohibitions
* General Import Restrictions
* Ireland Import Restrictions
* Special Import Provisions
o Personal Effects
o Samples
o Gifts
* Standards
* General Export Clearance Information
* Ireland Export Prohibitions
* General Export Restrictions
* Ireland Export Restrictions
* Regulatory Contact Information
Country Information
Capital: Dublin
Population: 4,109,086 (July 2007 est.)
Language: English is the language generally used. Irish (Gaelic) is also spoken mainly in areas located along the western seaboard.
Weights and Measures: Metric
Currency: (EUR) euro dollar
100 cents = 1 euro dollar
Time Zone GMT 0:00 (Western European Time - WET)
Trade Group Member
European Union (EU)
Ireland has been a member of the European Union since 1973. As a member country, goods are allowed free movement between Ireland and the other Member States: Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden and The United Kingdom. For more information see The European Union On-Line website: http://europa.eu.int/
Preferential Trade Agreements
The European Union has concluded trade agreements with certain non-EU countries that allow exports from the EU to enter the markets of these countries at a reduced or nil rate of duty. They also allow imports from these countries into the EU at a reduced or nil rate of duty. These agreements are known as preferential trade agreements and the duties involved are referred to as preferential rates of duty. For more information see the Revenue Commissioners web page: http://www.revenue.ie/services/customs/origin_info.htm
Current Trade Agreements
Lome Convention
The Lome Convention is a Preferential Trade agreement between the EU and seventy-one African, Caribbean and Pacific States (ACP). The Preferential Trade provisions of the Lome Convention are based on the principle of free access to the EU markets for products originating in the ACP states with special provisions for agricultural products. The EUR1 movement certificate provides documentary evidence. For more information please visit the European Commission website: http://ec.europa.eu/
Customs Union with Turkey
In addition to the Preferential Trade Agreement between the EU and Turkey for certain goods, the Customs Union enables goods which are in free circulation in the EU to be regarded as being in free circulation within Turkey, and vice-versa. An accompanying A.TR certificate provides evidence of free circulation status. Preference is available at a reduced rate for agricultural products, which originate in the EU or Turkey. Such goods must be accompanied by the EUR1 when claiming preferences.
Generalized System of Preferences for Developing Countries (GSP)
The EU operates generalized tariff preferences for certain specified agricultural, industrial and textile goods, which originate in one or more of 174 developing countries.
General Import Clearance Information
Clearance Process
Local Clearance
FedEx Dublin was the first approved importer in Ireland to operate a clearance procedure known as "Local Clearance". Under Local Clearance, all shipments are released without delay following Customs preventative check. The supplementary (formal) entry and accounting for taxes takes place at a later date. All supplementary entries cleared under Local Clearance procedures must be submitted to Customs before the 1st day of the following month.
The following goods are excluded from the Local Clearance procedure:
* Goods subject to Prohibitions and/or Restrictions,
* Goods imported temporarily
* Goods imported under Transfer of Residence
* Personal effects
* Vehicles subject to Vehicle Registration Tax
* CAP goods
The automation of Customs import and export procedures was introduced nationally in April 1991. The title Automated Entry Processing (AEP) was assigned to the customs system. The system replaced the manual processing, selection and clearance of import and export documents (Single Administrative Documents - SAD's).
The AEP System is responsible for all validation, processing, duty accounting and clearance of SAD's that are input into the system. When SAD data is received by AEP it is checked item by item. The AEP System checks the data format correctness and completeness of the message, along with calculation validations, preferential rates, prohibitions and restrictions. When the SAD is accepted by AEP the system will assign a routing that is GREEN, ORANGE, or RED.
Routing of SADs is determined by mandatory, national and local criteria.
A GREEN routing indicates that the goods have been cleared on the basis of the SAD declaration received and may be removed immediately.
An ORANGE routing indicates that the hard copy and all supporting documents must be presented to customs for documentary check prior to clearance.
A RED routing indicates that the goods have been selected for a physical examination against the hard copy SAD and all supporting documents.
In May 1996 the Customs AEP System was further developed by the introduction of a paperless system. This eliminated the requirement for hard copy declarations with the exception of any Red or Orange routed SADs. Along with it Revenue instituted a new Customs audit program. The task of auditors is to ensure that customs duties are paid correctly and on time and that prohibitions and restrictions are observed.
For more information on Customs & Excise see the Revenue Commissioners web page at http://www.revenue.ie/services/customs.htm
Tariffs
AEP Tariff Processing of each SAD is carried out on the basis of the currently valid data contained in the AEP Electronic Tariff, to establish which measures apply to each item declared on the SAD. The AEP Tariff is compiled from the EU TARIC, in conjunction with national measures input by the AEP Bureau. The EU issues amendments to the TARIC, electronically, to each Member State. Such amendments are incorporated into the AEP Tariff and implemented nationally with immediate effect.
For traders, this will mean that they will receive the benefit of any duty rate reductions immediately.
Printed Tariff
The Customs and Excise Tariff of Ireland will continue to be printed. Because of the inherent delay in producing a printed Tariff, it is possible that some data contained in the printed Tariff may be out of date when compared with the AEP Tariff.
In such circumstances, it is possible that a SAD may be rejected by the AEP System. Such occurrences are expected to be rare, as the EU has agreed that Combined Nomenclature Codes will only be amended on a yearly basis. (Note: This country does not send out monthly updates to the tariff. Instead they come out about every 6 months.)
Electronic Tariff
An electronic version of the Customs and Excise Tariff of Ireland (TARVIEW) has been available since July 1997 from Customs Procedures "A" Branch. For more information on classification of goods see the Revenue Commissioners web page at http://www.revenue.ie/services/customs/tcuweb.htm
Document Requirements
Certificates of Origin - Certificates of Origin are required for the importation of any Textile products valued at over 45 Euros. Exceptions from this requirement include marked and mutilated samples; luggage made up of textile materials, canvas bags, and bona-fide gifts, personal effects. A Certificate of Origin is recommended to be provided for every commodity subject to import licensing and /or quota restrictions from some origin countries.
Certificate of Origin Form A - A Certificate of Origin Form A may be required for goods under formal entry claiming preferential duty or exemption under the various agreements of Generalized System of Preferences. It should be produced at the time of entry and must be in the possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.
EUR 1 form Import - An EUR 1 form may be required for goods under formal entry claiming preferential duty or exemption under various bilateral agreements by the European Union countries and some specific countries or groups of countries. It should be produced at the time of entry and must be in possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.
Commercial Invoices - Invoices are required for all dutiable shipments relating to commercial transactions between companies; companies and individuals, regardless of the value. Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction. It must be in French for export shipments or accompanied by a translation. It can be in any official language for import shipments and, if required by customs, must be accompanied by a translation. A party, who is knowledgeable of the transaction, must furnish translation, if requested.
Specific invoice details are required for a number of commodities including the following:
* Textiles - the fabric breakdown, whether knit or woven and, for clothing articles, the gender;
* Marked/mutilated samples - the words "mutilated samples" or " marked samples", "not for resale" as applicable.
* Software on CD's and floppy disks - The value of software must be shown separately from software support.
Dangerous Goods Certification - Some goods will, in addition to the standard documentation noted above, require DG certification i.e. Perfumes, Liquor, Chemicals, etc.
Air Waybill - An air waybill or carriers certificate (naming the consignee for customs purposes) is required as evidence of the consignee's right to make entry.
Declaration of Antiquity - A declaration must be shown on the invoice for goods over 100 years old. The statement must include the words " circa date" followed by the year of manufacture whether known or estimated.
Customs Valuation
Value Rules For Customs Duty And Tax
The customs value of goods imported from Non-EU countries (third countries) is in the majority of cases based on the price paid by the buyer for the goods being imported (normally the invoice price). This is called the transaction value.
The transaction value method is not allowed
1. Where no sale occurs
2. Where a relationship between the buyer and the seller influences the price, or
3. Where the seller establishes the price of the imported goods on condition that the buyer will also buy other goods in specified quantities.
Value Build-up checks are applied to ensure that the correct value of the goods is declared (Statistical Value), and that the correct Tax Base is declared
The Tax Base value for Customs Duty will normally be calculated like so:
Item Price divided by Rate of Exchange plus any transport charges minus any allowable deductions such as discounts
Example - Tax Base for Customs Duty
The following criteria relates to a one-item SAD
1. Invoice showing goods valued at $1,000.00
2. FOB with a trade discount of $50.00
3. Rate of exchange for example purposed: ƒ1 = US $ 0.899
4. Transport charges of $100.00 are incurred
5. Insurance cost $10.00
6. Miscellaneous charges of ƒ30.
7. Rate of duty for the commodity being imported is 1.2%
The Tax Base for Customs duty = ƒ1209.08 which is calculated as follows:
Invoice value $1,000.00 divided by rate of exchange 0.899, minus (in euroƒ) discount ƒ55.61, plus (in euroƒ) transport cost ƒ111.23, insurance cost ƒ11.12 & miscellaneous charges ƒ30.00.
Therefore, duty paid = ƒ14.50, which is calculated as follows:
Tax Base ƒ1209.08 multiplied by the rate of duty 1.2%
Import Duties
Customs Duties
European Union Countries
Following the completion of the Single European Market on January 1, 1993, the following rules apply to Customs Duty and VAT:
Goods imported from other Member States of the European Union (EU) will be admitted free of customs duty provided the goods are in free circulation. VAT will no longer be payable at the point of entry on goods coming from other Member States of the EU. However, there are some exemptions. See excisable goods below.
Antidumping
Anti Dumping (and countervailing) duties are imposed to protect the European Community against dumped (or subsidized) imports from third countries. Such duties can be either provisional (imposed initially for 6 months and possibly extended for another 3 months) or definitive (imposed for 5 years with an option to review).
Excise Duties
European Union Countries
Following the completion of the Single European Market on January 1, 1993, the following rules apply to Customs Duty and VAT:
Goods imported from other Member States of the European Union (EU) will be admitted free of customs duty provided the goods are in free circulation. VAT will no longer be payable at the point of entry on goods coming from other Member States of the EU. However, there are some exemptions. See excisable goods below.
Excisable Products
The following products imported are subject to additional excise duties.
1. Alcohol (Beer, Wine, Spirits, etc.)
2. Hydrocarbon Oils (Diesel, Petrol, etc.)
3. Tobacco Products (Cigarettes, Cigars, etc.)
4. Products with a high sugar content
5. Vehicles
Excisable products imported from other members states of the European Union will be subject to excise duty with the exception of alcohol which will also be liable for VAT, payable at the same time as the excise duty.
Excisable products imported from outside the European Union will be subject to regular custom duties, VAT & excise duty.
Additional Duties
Countervailing
Countervailing duties are assessed to counter the effects of subsidies provided by a foreign government for merchandise exported to Ireland resulting in artificially low prices that are detrimental to Irish and other European Union member states industries.
Other Duties
There are additional duty fees assessed on flour, products made of and or containing flour and sugar and products containing sugar.
Import Taxes
Value Added Tax (VAT)
As a general rule, imported goods from non-EU countries (third countries) are subject to VAT at the same rate as applies to the sale within the State of similar goods.
The value of imported goods for the purpose of VAT is their value for customs purposes increased by:
1. The amount of any duty or other tax payable in relation to their importation (but not including VAT or Vehicle Registration Tax); and
2. Onward transportation costs to the place of final destination in the Community (if known at the time of importation).
Payment of VAT
VAT on imported goods is payable at the same time and in the same manner as if it were a duty of customs. However, for registered traders the VAT paid in relation to performing the traders business is reclaimed through their VAT returns.
For more information on AEP or Customs Valuation see the Revenue Commissioner's website: http://www.revenue.ie/services/customs.htm
Methods of Payment
For more information on the methods of payment of Duty & Taxes on AEP please see the Revenue Commissioners website: http://www.revenue.ie/
Customs Fees
N/A
Exchange Controls
There are no exchange controls for the country of Ireland.
Technical Barriers to Trade (TBT's)
Technical barriers or non-tariff barriers to trade, as they are sometimes known, can cause many problems for exporters looking for new markets for their products. These barriers can be in the form of regulations, standards, testing and certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these barriers do not create unnecessary obstacles. To obtain further information on Technical Barriers to Trade as well as Notifications on technical regulations and conformity assessment procedures, go to the EU website at http://trade-info.cec.eu.int/tbt/index.cfm
Consular Fees
There are no Consular Fees for the country of Ireland.
General Import Clearance Process
Processing of SADS by AEP
The main aspects of the processing include
1. Validation of the commodity code declared;
2. Verification that the correct amount of Customs Duty, VAT, Excise Duty, Anti Dumping Duty, etc. have been declared;
3. Establishing if:
1. The goods declared are subject to Restriction on import/export;
2. Any claims to Exemption from duty or Restriction are being made;
3. A claim for a Preferential rate of duty is applicable;
4. Particular Valuation Methods apply to the goods declared;
5. The correct combination of supporting documents is declared, etc.
For more information on AEP see the Revenue Commissioners website: http://www.revenue.ie/
Ireland Import Prohibitions
Trade Between Ireland And EU Member States
ABSOLUTE PROHIBITS
1. Oral/smokeless tobacco
2. Cereal Seed of the second generation (C2 Seed)
3. Indecent or obscene prints
4. Child Pornography
5. Offensive Weapons
6. Coin, counterfeit and imitation
7. Stamps
8. Tea unfit for human consumption
Trade Between Ireland And Non Eu Member States
Absolute Prohibits
1. Cereal Seed of the second generation (C2 Seed)
2. Seal pups' skins
3. Oral/smokeless tobacco products
4. Indecent or obscene prints
5. Child Pornography
6. Offensive Weapons
7. Copyrights
8. False trademarks
9. Counterfeit or pirated goods
10. Coin, counterfeit and imitation
11. Food imitations
12. Government Guarantees
13. Stamps
General Import Restrictions
The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)
* APO/FPO addresses.
* C.O.D. shipments.
* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.
* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)
* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).
* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.
* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).
* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).
* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.
* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).
* Collectible coins and stamps.
* Pornographic and/or obscene material.
* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.
* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.
* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.
* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.
* Shipments with a declared value for customs in excess of that permitted for a specific destination.
* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.
* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.
* Packages that are wet, leaking or emit an odor of any kind.
* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.
* Shipments* being processed under:
Duty drawback claims unless advance arrangements are made.
Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.
U.S. State Department licenses.
Carnets.
U.S. Drug Enforcement Administration export permit.
Shipments destined to or being withdrawn from a Foreign Trade Zone.
Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).
Certificate of Registration shipments (CF4455).
Shipments moving into or out of Foreign Trade Zones or bonded warehouses.
*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747or your local FedEx customer service representative.
Ireland Restrictions
Quantitative Restrictions/Limitations
Certain goods are subject to quantitative restrictions or limitations, and they may require the production of an import license or authorization issued by the Minister for Enterprise, Trade and Employment or the Minister for Agriculture and Food. A restriction is an explicit limit on the quantity or value of a product permitted to enter or leave a country. A limitation is where a limit is imposed on the volume of goods that may be imported from a third country.
Surveillance on Imports
Certain products are subject to surveillance and may be imported only on production of an import document (authorization) issued by the Minister for Enterprise, Trade and Employment or the Minister for Agriculture and Food. A surveillance is a statistical tool, which enables the EU to monitor the level of imports from third countries.
Goods Subject To Prohibition, Restriction, & Surveillance
The following goods are subject to prohibition, restriction or surveillance. However, FedEx may not carry some of the goods listed below. To verify this please go to Conditions of Carriage;"restrictions" and "items unacceptable for carriage" sections; at the following FedEx website:http://www.fedex.com/ie/services/
Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES)
Certain animals and plants and parts or products thereof may not be imported or exported except under permit or Certificate issued by the National Parks and Wildlife Services, Department of Environment, Heritage and local government.
SUBJECT TO RESTRICTIONS-quotas, licenses and or permits.
1. Tobacco
2. Animal Products
3. Bees
4. Live Animals
5. Milk & Cream
6. Pesticides (including plant protection products)
7. Plants and plant products, organisms and cultures harmful to plants
8. Conifer Packing Wood
9. Seed Potatoes
10. Semen and embryos of animals
11. Vaccines and sera - for animal use
12. Veterinary medicinal products and any substances having a growth promoting effect on animals
13. Wild Game
14. Rabbit Meat and Farmed Game
15. Wild animals and wild birds
16. Aquaculture Animals and Products
17. Fish
18. Books and periodical publications
19. Video recordings
20. Drugs
21. Explosives
22. Firearms and ammunition
23. Waste
24. Lottery Tickets, counterfoils and coupons and any document containing information relating to a lottery
25. Molasses, treacle, golden syrup, malt, yeast, hops, treacle meal and molassine meal
26. Radioactive substances and irradiating devices
27. Citizen band radios
Trade Between Ireland And Non Eu Member States
Subject to Restrictions-quotas, licenses and or permits
1. Wine, Spirits and Tobacco
2. Textiles, textile garments
3. Iron and Steel Products
4. Footwear
5. Tableware or Kitchenware of ceramic
6. Porcelain or china
7. Animal Products
8. Bags & Wrappers
9. Bees
10. Cetacean (i.e. whale) products
11. Dairy products
12. Endangered species
13. Hay, straw and peat moss litter
14. Live Animals
15. Pesticides (including plant protection products)
16. Plants and plant products, organisms and cultures harmful to plants
17. Wood & Bark
18. Seed Potatoes
19. Semen and embryos of animals
20. Tea
21. Therapeutic substances - for animal use
22. Traps, snares, nets, etc.
23. Vaccines and sera - for animal use
24. Wild animals and wild birds
25. Wool
26. Aquaculture Animals and Products
27. Fish
28. Books and periodical publications
29. Video recordings
30. Animal Remedies
31. Chlorofluorocarbons (CFCs), Halons
32. Drugs
33. Explosives
34. Firearms and ammunition
35. Waste
36. Medicinal Products
37. Certain pre-packed foodstuffs and other goods
38. Assay Marks
39. Citizen band radios
40. Molasses, treacle, golden syrup, malt, yeast, hops, treacle meal and molassine meal
41. Radioactive substances and irradiating devices
Additional EU prohibits:
The importation of food products containing meat or milk products for personal consumption is prohibited unless accompanied by the necessary documentation from the official veterinary services of the country of origin. Infant milk, infant food and special foods required for medical reasons can be imported under the condition that these products do not require refrigeration before opening, that they are packaged proprietary brand products for direct sale to the final consumer, and that the packaging is unbroken.
Trade With Sierra Leone
The importation, directly or indirectly of rough diamonds originating in or coming from Sierra Leone that are not covered by the system of Certificate of Origin approved by the Competent Authorities of the United Nations is prohibited.
The following commodities are prohibited via FedEx International Priority (IP) services into the Ireland: (However, you may be able to use another FedEx service for shipping these items. For additional shipping options, please contact your local FedEx customer service representative)
* Animal products
* Tobacco and all Tobacco Products
*
Liquor Non-Hazardous (some licensed consignees may receive beer samples)
Special Import Provisions
Quotas
Quotas are annual limits laid down by the EU within which certain products originating in countries outside the EU may be imported at preferential rates of duty. When the quota limit is reached the full rate of duty is chargeable. The quotas are operated on a "first come first served" basis. For further information contact the Customs Economics Procedures Unit, Government Offices, Nenagh, Co Tipperary Tel (067) 44325.
The European Commission is providing access to quota information at the following website: http://trade.ec.europa.eu/sigl/
The Common Agricultural Policy (CAP)
When the fixed Community price of agricultural goods exceeds the prevailing price in third countries (countries outside the EU), the market is protected from cheap imports by charges levied at the point of importation. Also, exports are subsidized to enable Community exporters of certain CAP products to compete in third country markets. These subsidies are known as export refunds. Information in regard to rates of import levies may be obtained from the local Customs & Excise office, Customs Procedures A Branch, or from the AEP Bureau Tel (01) 6792777. Licenses are issued by the Department of Agriculture and Food, Kildare St., Dublin Tel (01) 6789011.
Simplified Import Declaration Procedure for goods not exceeding EUR253.95 in value
This procedure was introduced whereby a separate declaration will not be required for individual consignments not exceeding EUR253.95 imported by a VAT registered trader for the purpose of his/her business and which attract a Customs Duty charge of no more than EUR10. Under this procedure the duty is waived and the VAT payment is postponed at the port of entry.
The following goods are excluded from this procedure:
* Goods subject to Prohibitions and/or Restrictions
* Goods subject to surveillance or quota
* CAP goods
* Goods subject to excise duty
Customs Relief Schemes
Free Zones
A free zone is a designated part of the custom territory of the Community in which non-Community goods are considered for customs purposes as being outside the Community. Community goods may be stored in a free zone where Community legislation permits.
There are currently two free zones in Ireland, namely Shannon Free Zone and Ringaskiddy Free Port. Licenses to carry on a trade, business or manufacture within the free zone are issued by the Department of Enterprise, Trade and Employment (zone) or the Department of the Marine and Natural resources (port). Additionally, where manufacturing or processing takes place, the appropriate authorization is required from Customs.
Processing Under Customs Control
Processing under Customs Control (PCC) is a EU customs relief scheme. It allows goods to be imported from outside the EU for processing operations, which change their nature or state, without being subject to import duties or certain commercial policy measures. Duty becomes payable when the finished product is put on the Community Market. The duty is then payable on the finished product as if it had been imported directly. PCC also applies to excise duty but does not apply to VAT.
Full details of these procedures may be obtained from the Customs Economic Procedures Unit, Nenagh, Co Tipperary, Tel (067) 33533 or (01) 6774211 for callers inside the (01) area, or from the Licensing Unit, Department of Enterprise Trade and Employment, Kildare Street, Dublin Tel (01) 6621444.
Inward Processing (IP)
Inward Processing (IP) allows goods to be imported into the Community, processed and subsequently exported without payment of duties. A process can be anything from repackaging or sorting goods to the most complicated manufacturing.
Apart from duty relief, the IP procedure may also be availed of where goods are subject to the Community's commercial policy measures on importation or exportation (e.g. quantitative/surveillance restrictions).
The IP procedure can also apply to excise duties and VAT. Goods may be imported temporarily for further manufacture and exportation, without payment of excise duty and VAT, under the suspension system.
Full details of these procedures can be obtained from the Customs Economic Procedures Unit, Nenagh, Co Tipperary, Tel (067) 33533 or (01) 6774211 for callers inside the (01) area, or from the Licensing Unit, Department of Enterprise Trade and Employment, Kildare Street, Dublin Tel (01) 6621444.
End Use
In certain circumstances where goods are not freely available in the Community they may be imported at a reduced or zero rate of customs duty provided they are put to a prescribed end-use. These goods include aircraft, aircraft parts, ships and drilling platforms as well as goods in the microelectronics sector. An end-use authorization issued by the Revenue Commissioners is required in all such cases.
Full details of these procedures may be obtained from Customs Procedures A Branch, Sth. Great George's St., Dublin Tel (01) 6792999.
For more information see the Revenue Commissioners website: http://www.revenue.ie/services/customs/customs_ep.htm
Relief of Customs Duty & VAT on Temporary Imports
Certain types of goods may be temporarily imported into Ireland without payment of customs duty and VAT. The goods must be re-exported from the Community within the time limit authorized by customs at importation. The maximum period of temporary importation is 24 months. However, where the goods are covered by an ATA Carnet they must be re-exported within the period of the validity of the carnet. An ATA Carnet is an international customs document, which may be used as security for import charges.
Further information may be obtained form any Collector, Customs and Excise.
Returned Goods / Re-Importation
Community goods, which have been exported, may be re-imported without payment of customs duty within 3 years of the date of export. That is, provided they are returned in the state in which they are exported. The 3-year limit may be exceeded in exceptional circumstances.
This provision also applies to part of a consignment of goods, parts or accessories belonging to machines, instruments, apparatus or other products, previously exported from the Community. However, it does not apply to Common Agricultural Policy (CAP) goods on which export refunds were paid or to goods exported under Outward Processing (OP) procedure. Further information can be obtained from Customs Procedures A Branch, Sth. Great George's St., Dublin Tel (01) 6792999.
Others
1. Goods destroyed or irretrievably lost after importation but before account of them has been taken by the Customs Officer
2. Goods destroyed with the permission of the Revenue Commissioners
3. Goods not in accordance with the contract of sale or damaged in transit, returned unused to, and with the consent of, the seller
4. Rescue, salvage or repair of damaged aircraft
5. Transit and transshipment goods
6. Goods imported for transit through or transshipment in Ireland
7. Civil Aircraft and Goods for use in Civil Aircraft
8. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms
Relief From Customs Duty & VAT on Permanent Imports
Community provisions exist for the relief from customs duty and VAT of certain goods permanently imported from non-Community countries.
Provisions for relief from VAT correspond generally but not totally to the provisions for relief from customs duty. For example, relief from VAT does not extend to the goods described in "d)" below, or to tobacco and alcoholic products, perfumes and toilet waters which might be included at "n)" below.
Generally, goods imported free of import charges may not be lent, hired out or transferred to another person without the prior consent of the Revenue Commissioners.
An illustrative list of such qualifying goods is as follows:
1. Used personal property imported on a transfer of residence
2. Used capital goods and other equipment and livestock imported on a transfer of business activity
3. Personal property of a deceased person acquired by inheritance
4. Used personal property imported in connection with the furnishing of a secondary residence in the State
In the case of goods listed from "a)" to "d)" above, specific Customs & Excise application forms must be completed and presented with the goods at the time and place of importation.
5. Educational, scientific and cultural materials
6. Goods for charitable or philanthropic organizations
7. Articles intended for the blind and other handicapped persons
8. Honorary decorations or wards
9. Goods imported for trade promotion purposes
10. Goods imported for examination, analysis or test purposes
11. Tourist information literature
12. Coffins, funerary urns and ornamental funerary articles
13. Students' clothing and scholastic materials imported for their personal use during the period of their studies by persons not normally resident in the State who are enrolled in an educational establishment in the State in order to attend full-time educational courses.
14. Personal & unsolicited gifts of a total value not exceeding 50 euros
As the conditions needed for the granting of relief are diverse and varied, interested persons are advised to contact their local customs office, or Customs Procedures A Branch, Sth. Great George's St., Dublin, before importing any of the goods listed above.
Personal Effects
Personal belongings of Irish (EU) citizen residents are entitled entry free of duty. Personal belongings taken abroad, such as worn clothing, etc. may be shipped back to Ireland and receive free entry provided they have not been altered or repaired while abroad and prior ownership can be proven for a period of 6 months or more. The shipping documents should be clearly marked "Irish Goods Returned" with the reason why clearly stated and with the goods identified as personal effects.
Non-EU residents importing personal effects into Ireland are exempt from paying VAT taxes and Excise taxes however; they are still subject to paying the customary of duty for the commodities imported and complete a form c and E 1076. To facilitate the processing of personal effects it is advisable to have all items listed with replacement value and country of origin for each item or grouping of identical commodities.
Items such laptops watches PC's, cameras, tape recorders, Camcorders, video players, CD and DVD players or other articles that may be uniquely identifiable by serial number or permanently affixed marking, should be documented on owner declaration at the Customs Office at the port of exit, at the time of export or when physically carried abroad. This declaration will expedite free entry of these items upon return. The declaration is valid for any future trips as long as the information on it remains legible. Registration must be made in person.
Samples
Packages, other than those containing tobacco or tobacco products, alcoholic products, perfumes or toilet waters with a value of £18 (ƒ22) regardless of status (for private or commercial use) are admitted free of customs duty and VAT under the scheme commonly known as "small packages" relief.
Gifts
Articles consigned as "Unsolicited gifts" are acceptable and will be allowed entry free of any duty or VAT providing the shipment is valued at less than 45 EURO originated from and consigned to an individual, and are individually wrapped. Multiple gifts can be consigned in one shipment so long as the individual parcels enclosed are individually tagged with the recipients name, are individually wrapped and the value does not exceed the per person limit of 45 EURO. Shipments consigned to companies as gifts for an individual may be denied entry as gifts and will be subject to full duty and VAT. Generally, most articles can be consigned as gifts, except those articles noted prohibited or restricted for import (see General Import Prohibitions and Restrictions).
Restrictions on Exemption
There is no relief from VAT or Excise duty for tobacco products, alcoholic beverages or perfumes/toilet waters. However, subject to the overall value limit of 45 Euro per consignment mentioned above, relief from customs duty will be allowed on those goods up to the following limits even where goods in excess of those limits are contained in the consignment:
1. Tobacco Products
1. 50 cigarettes or
2. 25 cigarillos (cigars of a max weight of 3 grams each) or
3. 10 cigars or
4. 50 grams of smoking tobacco
2. Alcohol and alcoholic beverages
1. 1 liter of distilled beverages and spirits, of an alcoholic strength exceeding 22% vol. (e.g. whiskey, brandy, gin, rum, vodka) or 1 liter of distilled beverages and spirits and aperitifs with a wine or alcohol base, tafia, sake or similar beverages of an alcoholic strength not exceeding 22% vol., sparkling or fortified wines (e.g. champagne, port, sherry)
2. 2 liters of still wine
3. Perfumes and toilet waters:
1. 50 grams of perfumes or
2. 0.25 liters or 8 ounces of toilet waters
The relevant EU rule permits allowances referred to at (a) and (b) (i.e.) above to be apportioned on a fractional basis. I.e. A gift consignment consisting of 25 cigarettes plus 5 cigars or one half bottle of whiskey plus one half liter bottle of champagne may be admitted free of customs duty.
The importation of food products containing meat or milk products for personal consumption is prohibited unless accompanied by the necessary documentation from the official veterinary services of the country of origin. Infant milk, infant food and special foods required for medical reasons can be imported under the condition that these products do not require refrigeration before opening, that they are packaged proprietary brand products for direct sale to the final consumer, and that the packaging is unbroken.
Standards
CE MARKING
The CE (Conformite Europeenne) Marking is required to be displayed on regulated products offered for commercial sale on the European market. It indicates that a product complies with applicable European Directives related to health, safety, environment and consumer protection. Because the CE Marking identifies products that meet a common set of criteria established and adopted by the 15 CE members, the CE Marking on your products will permit them to move freely in commerce throughout the European market. The manufacturer, or authorized representative, is responsible for placing the CE Marking on compliant products. The common CE Marking logo is placed on the product, product literature or packaging as described in each Directive. Articles regulated under the European Directives that are not properly marked when imported are subject to delay in customs and may not be cleared for consumption.
General Export Clearance Information
Clearance Process
On exportation of goods from Ireland to third countries, the exporter or his/her agent must complete customs formalities. All the necessary documentation (i.e. licenses, invoices, etc.) required to clear the goods through customs should be presented for clearance prior to the goods being exported.
Document Requirements
EUR 1 form Export - An EUR 1 form may be compiled exporters from the European Union to some countries to claim preferential duty or exemption under the various agreements as per the above paragraph
Export Permits - Specific export permits are for commodities subject to export controls. Various agencies have regulatory jurisdiction and issue licenses. Before exporting these items, special licenses must be obtained from customs office or other agencies. License requirements are dependent upon an item's technical characteristics, the destination, the end-use, end-user and other activities of the end-user. Specific questions pertaining to commodity licensing requirements should be directed to the lead agency. Agency information, telephone number and basic commodities that might require export permits could be identified by accessing the Department and agency web sites listed in the profile.
Export Permits and Licenses- are required for some commodities including but, not limited to the following:
*
Cultural Goods
*
Dual Use Goods (goods that have both conventional and military application and or use)
*
Military Goods
*
Archaeological Goods
*
Fine Artwork
*
Precursor chemicals
*
Endangered fish and wildlife species
*
Fuels
*
Drugs and medical device
EUR 1 form Export - An EUR 1 form may be completed by exporters from the European Union to some countries to claim preferential duty or exemption under the various agreements as per the above paragraph.
Exportation
Outward Processing
Outward Processing (OP) is a EU customs relief scheme. It allows Community goods to be temporarily exported from the customs territory of the Community in order to undergo processing operations. The compensating products resulting from these operations can be released for free circulation in the customs territory of the Community with total or partial relief from import duties.
OP may not be used for Community goods
1. Whose export gives rise to a refund or remission of import duties;
2. Which, prior to export, were released for free circulation free of import duties because of their use for particular purposes, for as long as the conditions for granting relief continue to apply;
3. Whose export gives rise to export refunds or other amounts under the Common Agricultural Policy (CAP) or in the 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.
Full details of these procedures can be obtained from the Customs Economic Procedures Unit, Nenagh, Co Tipperary, Tel (067) 33533 or (01) 6774211 for callers inside the (01) area, or from the Licensing Unit, Department of Enterprise Trade and Employment, Kildare Street, Dublin Tel (01) 6621444.
Ireland Export Prohibitions
Goods may be prohibited from leaving the Community usually on the basis of an EC Regulation.
Trade Between Ireland And EU Member States
Absolute Prohibits
1. Food imitations
2. Child pornography
Subject to Restrictions-Quotas, licenses and permits
1. Carcass and Animal Products including meat and meat products
2. Live Animals and Birds
3. Milk, heat treated (i.e. pasteurized)
4. Plants or plant products, organisms and cultures harmful to plants
5. Poultry carcasses, poultry eggs, poultry and dead rabbits
6. Wild Game
7. Semen and embryos of animals
8. Archaeological objects
9. Cultural Goods
10. Documents over 100 years old and paintings
11. Drugs
12. Dual-use Items
13. Military and Paramilitary Goods
14. Firearms and ammunition
15. Radioactive substances and irradiating devices
16. Waste
Exports
Trade Between Ireland And Non-EU Member States
Absolute Prohibits
1. Chlorofluorocarbons (CFC's), Halons to non-member countries to the Montreal Protocol
2. Counterfeit or pirated goods
3. Food imitations
4. Child pornography
Subject to Restrictions-quotas, licenses and or permits
1. Animal Remedies
2. Endangered Species
3. Live Animals
4. Pigeons - live
5. Veterinary medicinal products and any substances having a growth promoting effect on animals (including hormone implants, beta-agonists/angel dust)
6. Wild animals and wild birds
7. Archaeological objects
8. Cultural Goods
9. Documents over 100 years old and paintings
10. Drugs
11. Dual-use Items
12. Military and Paramilitary Goods
13. Firearms and ammunition
14. Lottery tickets, counterfoils and coupons
15. Precursors
16. Radioactive substances and irradiating devices
17. Waste
The following commodities are prohibited via FedEx International Priority (IP) services exporting from Ireland:
* Animal products
* Tobacco and all Tobacco Products
*
Liquor Non-Hazardous (some licensed consignees may receive beer samples)
*
Animal Products
Exports
Trade With the Federal Republic Of Yugoslavia
The sale or supply, directly or indirectly, to the Federal Republic of Yugoslavia of equipment that might be used for internal repression or terrorism is prohibited. All queries should be directed to the Department of Enterprise and Employment-Export Licensing Unit, Hatch Street Dublin Tel (01) 6312121.
Trade With Burma/Myanmar
The sale, supply or export to Burma/Myanmar of equipment that might be used for internal repression or terrorism is prohibited. All queries should be directed to the Department of Enterprise and Employment-Export Licensing Unit, Hatch Street Dublin Tel (01) 6312121.
Arms Embargoes/Restrictions
Arms embargo restrictions apply in respect of the following countries - Afghanistan, Angola, Armenia Azerbaijan, Bosnia-Herzegovina, Burma/Myanmar, China, Croatia, Democratic Republic of Congo, Ethiopia, Eritrea, Federal Republic of Yugoslavia, Iraq, Liberia, Nagorna-Karabakh (Armenia and Azerbaijan), Rwanda, Sierra Leone, Somalia and Sudan and Yemen. For more information contact the Department of Enterprise and Employment-Export Licensing Unit, Hatch Street Dublin Tel (01) 6312121.
General Export Restrictions
The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)
* APO/FPO addresses.
* C.O.D. shipments.
* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.
* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)
* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).
* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.
* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).
* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).
* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.
* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).
* Collectible coins and stamps.
* Pornographic and/or obscene material.
* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.
* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.
* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.
* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.
* Shipments with a declared value for customs in excess of that permitted for a specific destination.
* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.
* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.
* Packages that are wet, leaking or emit an odor of any kind.
* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.
* Shipments* being processed under:
Duty drawback claims unless advance arrangements are made.
Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.
U.S. State Department licenses.
Carnets.
U.S. Drug Enforcement Administration export permit.
Shipments destined to or being withdrawn from a Foreign Trade Zone.
Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).
Certificate of Registration shipments (CF4455).
Shipments moving into or out of Foreign Trade Zones or bonded warehouses.
*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747 or your local FedEx customer service representative.
Ireland Restrictions
Trade Between Ireland And EU Member States
Subject to Restrictions-quotas, licenses and or permits
1. Carcass and Animal Products including meat and meat products
2. Live Animals and Birds
3. Milk, heat treated (i.e. pasteurized)
4. Plants or plant products, organisms and cultures harmful to plants
5. Poultry carcasses, poultry eggs, poultry and dead rabbits
6. Wild Game
7. Semen and embryos of animals
8. Archaeological objects
9. Cultural Goods
10. Documents over 100 years old and paintings
11. Drugs
12. Dual-use Items
13. Military and Paramilitary Goods
14. Firearms and ammunition
15. Radioactive substances and irradiating devices
16. Waste
Trade Between Ireland And Non-EU Member States
Subject to Restrictions-quotas, licenses and or permits
1. Animal Remedies
2. Endangered Species
3. Live Animals
4. Pigeons - live
5. Veterinary medicinal products and any substances having a growth promoting effect on animals (including hormone implants, beta-agonists/angel dust)
6. Wild animals and wild birds
7. Archaeological objects
8. Cultural Goods
9. Documents over 100 years old and paintings
10. Drugs
11. Dual-use Items
12. Military and Paramilitary Goods
13. Firearms and ammunition
14. Lottery tickets, counterfoils and coupons
15. Precursors
16. Radioactive substances and irradiating devices
17. Waste
Regulatory Contact Information
Branch or Agency Name
Areas of Responsibility
Revenue Commissioners/Customs & Excise
Head Office
Dublin Castle
Dublin 2
(01) 6475420/1/2
Import and Export issues and procedures related to Customs and Excise
Department of Agriculture, Food & Rural Development
Agriculture House
Kildare Street
Dublin 2
353 1 631 380 The import of the following products:
Animals; animal products, animal remedies and medicinal products; plant and plant products, pesticides, and food
Goods covered by import and export CAP licenses
Department of Arts, Sports and Tourism
Cultural Institutions Division
Fredrick Building
South Fredrick Street
Dublin 2
(01) 6473000
The import and export of the following commodities:
Cultural and archaeological goods; paintings, art, books, antiques
Department of Enterprise, Trade & Employment
Kildare Street
Dublin 2
(01) 6312121
Import Surveillance and Quota Licenses- (ceramic goods, steel, textiles, glassware from certain countries)
Trade Sanctions Export of Dual-Use Goods
Export of Military Goods
Department of Health and Children
Hawkins House
Hawkins Street
Dublin 2
(01) 6354000
Drugs-narcotics and psychotropic substances
Precursors and chemicals
Chambers of Commerce Ireland
22 Merrion Square
Dublin 2
(01) 6612888
Issuance of non-preferential certificates of origin for Irish exports
Eurochambres
Rue Archimede 5
Box 4, B-1000
Brussels, Belgium
(32 2) 2820850
Issuance of non-preferential certificates of origin for EU member states' exports
The Forest Service
Timber Certification Services, NSAI
Glasnevin
Dublin 2
(01) 8073800
Imports of wood and bark
Solid Wood Packaging
Food Safety Authority of Ireland
Abbey Court, Lower Abbey Street, Dublin 1
+ 353 1 817 1300
+ 353 1 817 1301
Email: info@fsai.ie
Regulates safety of food imported into Ireland
European Commission-Taxation & Customs Union Electronic Databases
200 Rue de la Loi/Westraat 200
B-1049 Brussels
Belgium
(32 2) 2991111
European Commission Electronic Databases online-EU tariff quotas and ceilings, TARIC-integrated Community tariff
European Union Law-Online (EUR-LEX)
Community legislation in force
Treaties, case law, etc
Irish Law Site
Irish Legislation and Acts
United Nations Security Council
Security Council Resolutions and Sanctions
National Parks and Wildlife Services
Department of Environment, Heritage and Local Government 7 Ely Place Dublin 2 1-6472300
Cites
Ireland Government Websites
Listing of all Irish government agency websites
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