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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/en/index.html

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/en/customs/index.html





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: €1 = US $ 0.899

  4. Transport charges of $100.00 are incurred

  5. Insurance cost $10.00

  6. Miscellaneous charges of €30.

  7. Rate of duty for the commodity being imported is 1.2%

The Tax Base for Customs duty = €1209.08 which is calculated as follows:

Invoice value $1,000.00 divided by rate of exchange 0.899, minus (in euro€) discount €55.61, plus (in euro€) transport cost €111.23, insurance cost €11.12 & miscellaneous charges €30.00.

Therefore, duty paid = €14.50, which is calculated as follows:
Tax Base €1209.08 multiplied by the rate of duty 1.2%



Import Duties
Customs DutiesEuropean 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.


Below is a summary of the new rules for EU deminimis value that enter into effect December 1, 2008:Â

  • A commercial shipment below 22 Euros: no duty and no VAT collected.
  • A commercial shipment between 22 Euros and 150 Euros: no duty but VAT is collected.
  • A commercial shipment over 150 Euros: duty and VAT are collected.



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).Â



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.

The stanard VAT rate is 21.5%

For more information on AEP or Customs Valuation see the Revenue Commissioner's website: http://www.revenue.ie/en/customs/index.html

Methods of Payment

For more information on the methods of payment of Duty & Taxes on AEP please see the Revenue Commissioners website:Â 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://www.wto.org



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/


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