Customs Import Procedures Manual - [Customs ... - Revenue

1 Tax and duty ManualCustoms Import Procedures ManualThe 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 Import ProceduresManualDocument last reviewed December 2021 Enquiries concerning this Instruction:e-mail: +353 1 738 3676 Tax and duty ManualCustoms Import Procedures Manual2 Table of ContentsSection of this of doubts or aspects of Operator Registration and Identification (EORI) number (Article 9 UCC).. stages at provision of safety and security of arrival of the means of Roll-on Roll-off of goods (Article 139 UCC).. storage (Article 5(17) UCC).. of of of arrangements in case of failure of IT of at which goods may be Storage and repairs to approved of governing the removal of uncleared goods from Import of Control System (ICS).

2 And duty ManualCustoms Import Procedures Import Control System (ICS).. is required to submit ENS?.. is an ENS required?.. where an ENS is to be of Content, accuracy and completeness of the ENS of Import Stations in relation to control Procedures for Entry Summary that ENS have been received for all relevant checks to ensure quality of data on an by on Ships of the of the of the ship s of Vessel Entry into the of information to the Customs arriving from other Member of report and particulars and rummage of documents of Pratique (health).. Casualties, wreckage, surplus of and endorsement of of reports, and duty ManualCustoms Import Procedures bulk before of Third Country Excisable Products into a Tax cruise discharging at successive to make a proper report, with port officials and by and General legal position and with airport officials and Flights and of inwards (other than private aircraft).

3 Private aircraft carrying passengers and/or Union goods at International Union of aircraft used in intra-Union at Customs of to be brought to the Examination and imported for the Post on arrival of aircraft engaged in third country of information to the Customs and duty ManualCustoms Import Procedures Facilities at certain Licensed by of An Post Postal Depots for arrival of third country of of mail from the point of importation to the postal at Approved of postal and charge of duty and not of negligible of small amounts of date for charge of duty Schedules, Accounting, Receipts, Cancellation and Reassessment of of charges and for Diplomatic or Consular and and disposal of detentions and and duty ManualCustoms Import Procedures of Excisable from other Members States of the and advertising Postal Service of Authorised to be carried out on all Postal Service for Imported declarations are to be may lodge the declaration?

4 Of electronic Import a or a of Declaration and routing Documentary of Agriculture, Food & the Marine and duty ManualCustoms Import Procedures of documents and goods for of of declarant or declarant s representative during treatment of containerised of containers to private of containers and goods at private arrangements for the importation of excisable products destined for another Member State through the directions regarding caskets and cremated of Import Licences for agricultural of bottles etc. to be sent as samples in some of samples sent for of transmission of of required on test of of of unclaimed retained at Revenue , packing and dispatch of of goods and taking of samples by the person to examine goods and take of goods and taking of of duty on and and duty ManualCustoms Import Procedures Import for diplomatic and consular representatives and other persons entitled to diplomatic status entitled to privileged persons general on of packages subject to prohibition or staff and rule - goods must not have received treatment of compensating evidence on Sheet INF Returned Goods are dealt with in and of prohibited/restricted and Remission of Import where Import duties may be repaid or amounts of Import or export a Customs declaration is invalidated in accordance with Article 174 UCC.

5 (Article 116 (1), 2nd subparagraph UCC).. goods or goods not complying with the terms of the contract94 Tax and duty ManualCustoms Import Procedures by the competent which must be referred to the Commission for a which do not have to be referred to the repayment or remission in case of where repayment or remission cannot be of time limit for making an application for repayment and procedure for repayment or to when a Refund Application is for additional Applications where the original declaration was made in of the decision is to grant repayment or to be the decision is to refuse the repayment or remission of for refund following completion of a Customs or Remission granted in to be provided to the 1 - 2 Further and duty ManualCustoms Import Procedures Manual10 Section of this Manual This Manual is for the use of Revenue officials dealing with all aspects relating to the importation

6 Of goods and it is intended to outline the general rules applicable to imports. Additional instructions will, of course, apply in relation to particular Procedures and this Manual contains an appropriate cross-reference to the other manuals where necessary. A full list of all the supporting material to this Manual is contained in Appendix Manual will help you to understand the Procedures and Customs formalities involved when importing Manual has been updated to reflect changes with the introduction of Revenue s new electronic Automated Import System (AIS) on 23 November 2020. The majority of Import Procedures have not United Kingdom (UK) held a Brexit referendum on 23 June 2016. They subsequently invoked Article 50 of the Treaty on European a result of those actions the UK has left the European Union (EU) and is now a non-EU country. In January 2020, the European Parliament and the UK Parliament ratified the Withdrawal Agreement and the UK officially left at 11pm (GMT) on 31 January.

7 The UK entered a transition period from 1 February until 31 December 2020. During this period the UK was treated, for the purposes of the movement of goods, services, and people, as if it were a full EU Member State. 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 the EU and vice EU-UK Trade and Cooperation Agreement, effective from 1 January 2021, has eliminated tariff duties 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. Further details on the topic of Brexit can be found on the Revenue and duty ManualCustoms Import Procedures LegislationEU rules governing Customs Procedures relating to importation are contained in: The Union Customs Code and its Annexes Reg.

8 952/2013 (referred to as the UCC throughout this Manual ) The Delegated Act and its Annexes Reg. 2015/2446 (referred to as the DA throughout this Manual ) The Implementing Act and its Annexes Reg. 2015/2447 (referred to as the IA throughout this Manual ). The Transitional Delegated Act Reg 2016/341 (referred to as the TDA throughout this Manual ). of doubts or difficultiesAny cases of doubts or difficulties regarding the provisions set out in these Instructions should be referred to Import and Export Procedures Unit, National Policy and Operations Branch, Customs Division, Upper Yard, Dublin Castle, Dublin 2, D02 PD90 or by e-mail to and duty ManualCustoms Import Procedures Manual12 Section aspects of a Customs perspective, the most important aspect in relation to the importation of goods is that they are declared to Customs on arrival in Ireland. How this is done, and the type of declaration required will depend on the circumstances in each case.

9 Operator Registration and Identification (EORI) number (Article 9 UCC)EORI is a system which allocates a unique reference number to every trader who interacts with Customs Authorities in any Member State of the EU. This reference number will be valid throughout the EU and will serve as a common reference for the trader s interaction with the Customs Authorities of any Member State. It may also be used for the exchange of information between the Customs Authorities of other member states within the EU, and where appropriate, between Customs and other authorities statistical economic operator is obliged to register for EORI. In this regard, traders should be advised strongly to apply for an EORI number before the filing of their first EORI application process differs according to whether an economic operator is established within or outside the Customs territory of the Union:(i) An economic operator established in the Customs territory of the Union must apply for an EORI number to the Customs Authority of the Member State in which the economic operator is established.

10 (ii)An economic operator not established in the Customs territory of the Union must apply for an EORI number to the Customs Authority of the Member State where the economic operator will first lodge an entry summary declaration or where they apply for a Customs Ireland, E- Customs and Risk Management Branch, Customs Division deal with the allocation of EORI numbers. Requests for clarification/advice on EORI matters can be directed to them at the following:E-mail address: Helpdesk: + 353 1 738 3677 Further information on EORI can be found on the Revenue website or the European Commission website. An eLearning tool is available to download from the European Commission and duty ManualCustoms Import Procedures stages at ImportIn general, there are seven distinct stages in the Import process by sea or provision of safety and security of arrival of the means of transport. of of of of provision of safety and security dataAll ships and aircraft carrying non-Union goods into the Customs territory of the Union are required to provide specific details in advance of their arrival.