FAQ - Imports and Exports (Customs and Excise)

1. What are the duty free and duty paid allowances for travellers.
2. what documentation is required to be used in relation to importing and exporting goods from and to countries outside the European Union?
3. Can I import goods temporarily without making a payment of customs duty and VAT?
4. Can European Union (EU) goods, which have been exported outside the EU be re-imported without payment of customs duty?
5. How does the Customs "End-use" regime operate?
6. What are the Customs implications as regards import via the Internet and what reliefs are available? 
7. When transferring residence from outside the European Union (EU) to Ireland, in what circumstances may I obtain relief from import charges in respect of personal property?  
8. What is the Transit System?

As and from 30 June, 1999, duty-free sales to travellers on intra-Community journeys will be abolished. This means that such travellers will no longer be able to purchase goods free of excise duty and VAT. Such purchases - with the exception of food, drink and tobacco products for on-board consumption - will now be subject to normal rates of excise duty and VAT. Duty-free sales will, however, continue for passengers travelling to destinations outside the EU.

No additional duty or tax will be charged on goods bought duty and tax paid (e.g. in shops, supermarkets etc.) in another EU country, provided the goods are for your personal use.

If your purchases are equivalent to or less than the quantities shown in the table they will, generally speaking, be regarded as for personal use. If you exceed these quantities you may have to show that the goods are for your personal use.

GOODS MAXIMUM QUANTITY

- Cigarettes 800

- Cigarillos 400

- Cigars 200

- Smoking Tobacco 1kg

- Spirits (whiskey, gin, vodka, etc.) 10 litres

- Intermediate Products (e.g. port, sherry,etc.but not including sparkling wine) 20 litres

- Wine (of which only 60 litres can be sparkling) 90 litres

- Beer 110 litres

TRAVELLERS UNDER 17 ARE NOT ENTITLED TO TOBACCO OR DRINKS ALLOWANCES.

Goods imported for commercial purposes must be declared to Customs. You should keep your receipts as proof that you have paid duty and taxes.

Back to the top

IMPORT

On importation of goods into Ireland from countries outside the European Union, customs entry formalities must be completed by the importer or his/her agent. The appropriate customs entry form is the Single Administrative Document (S.A.D.). The completed S.A.D. must be presented to Customs and charges (e.g. customs duty, VAT), if any, paid by means of a bank draft, money order, postal order, bank-guaranteed cheque or cash to effect release of the goods by Customs. A trader may also be approved to use Deferred Payment arrangements. All necessary documents required to clear the goods through Customs must accompany the S.A.D. declaration form (i.e. invoices, certificates of origin, etc. as appropriate).

Import declarations may also be made electronically by approved traders under the system known as the  "Paperless Declaration, ask FIXMYTAX.COM

EXPORT

On exportation of goods from Ireland to countries outside the European Union, customs entry formalities must be completed by the exporter or his/her agent. The appropriate customs entry form is the Single Administrative Document (S.A.D.). The completed S.A.D. must be presented to Customs and export duty (if any) paid to effect release of the goods by Customs. All necessary documents required to clear the goods through Customs must accompany the S.A.D. declaration form (i.e. invoices).

Export declarations may also be made electronically by approved traders under the Paperless Declaration system.

Back to the top

Yes. 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 authorised by customs at importation. The maximum period of temporary importation is 24 months. 

Back to the top

EU goods (goods which were in free circulation in the EU immediately prior to export and in respect of which no refund of customs duties was or will be granted on the grounds of export) may indeed be re-imported without payment of customs duty subject to certain conditions.

The following conditions apply to non-CAP (Common Agricultural Policy) goods:

(a) Time Limit: the goods must, as a general rule, be re-imported within three years from the date of export.

(b) Goods previously imported for a particular purpose: in the case of goods which had originally been imported at a reduced or nil rate of customs duty because of their use for a particular purpose, e.g. end-use, the grant of the relief is subject to their being re-imported for the same purpose.

(c) Same-state goods: normally, goods are not eligible for relief under the re-importation provisions unless they are re-imported in the same state as they were when exported.

(d) Evidence: evidence, such as a copy of the export declaration (SAD), must be produced to customs to show that the goods were EU goods at the time of their export.

Back to the top

Certain goods entered for "free circulation" at the time of importation may be given favourable tariff treatment on condition that they are put to a prescribed end-use. The relief of duty on such goods may be applied for by completing a questionnaire form.

The main condition to be met is that the importer must satisfy customs that the imported goods have been put to the use for which duty-free admission was granted. (The relief applies to customs duties only and does not apply to value-add tax or excise duty payable on such goods).

Further information may be obtained from FIXMYTAX.COM.

Back to the top

Customs duty is payable on goods imported into Ireland (regardless of the medium used) from outside of the European Union. The actual rate of duty involved depends on the nature of the goods and is assessed in accordance with the tables set down in the Customs & Excise Tariff of Ireland. VAT which is levied at whatever rate would apply to the supply of the imported goods in Ireland is also payable. Customs duty is chargeable on the value of the goods often referred to as CIF or the cost of the goods plus insurance and freight. The customs duty payable is included in the value of the goods for VAT purposes. Excise duty, if appropriate, must also be paid in accordance with Part 5 of the Customs & Excise Tariff of Ireland.

It should be noted, however, that the following derogations apply:

Gifts

Customs duty and VAT is not payable on consignments of a value not exceeding €45 which are sent as gifts by private individuals from third countries for the personal or family use of private individuals in the State. However, relief from VAT does not apply in the case of tobacco products, alcohol/alcoholic beverages perfumes or toilet waters and the limits relating to relief from customs duty on such goods must be observed. Furthermore, where after excluding the value of the goods (other than tobacco products) which qualified for the relief (€45), the total value of the remainder of the dutiable goods in a gift consignment does not exceed €349.18, customs duty will be charged on the balance at the standard rate of 3.5%. The importer may, however, opt to have the goods charged at the relevant tariff rate(s) applicable. VAT and excise duty, if chargeable, will be assessed in the normal way.

Goods of negligable value

Packages, other than those containing tobacco or tobacco products, alcoholic products, perfumes or toilet waters with a value of €22 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.

Back to the top

A. To obtain relief from import charges (viz. customs duty and VAT) in such cases:

(1) the person transferring residence must have had his/her place of normal residence outside the EU for a continuous period of at least 12 months.

(2) personal property must have been in the possession of and used by the person transferring residence for a minimum period of 6 months prior to the transfer of residence and must be imported within 12 months from the date of transfer of residence.

(3) goods imported free of import charges under transfer of residence provisions must not be hired out, lent, sold or otherwise disposed of by the person transferring the residence for 12 months after their importation.

Back to the top 

The Transit system facilitates the movement of goods within the Community and Common Transit area (EU, EFTA, Visegrad countries) under a system of Customs control which suspends outstanding charges until arrival at destination or safeguards Community export refunds on CAP goods, as appropriate. Goods in free circulation can travel between the Community and EFTA and /or Visegrad countries under the Transit system which will facilitate their onward movement to their final destination.

What are the correct procedures pertaining to Outward Transit Registers (OTRs) For Authorised Consignors?

Transit copy 1s and completed pages of the O.T.Rs must be sent directly to CTO Bridgend on a weekly basis. Transit documents must be in sequence and in ascending order. Any gaps in the sequence must be accounted for by a written explanation.

What codes are required in Box 44 of export declarations for consignments travelling under a Transit procedure?

The code P10 (for T1 goods), or P11 (for T2 goods) followed by the eight (8) digit Transit Number

and

The code P37, followed by a valid Comprehensive Guarantee, or Waiver Certificate Number, if required, e.g. Guarantee Number A012345 with a maximum of seven (7) digits only

and

The code P40 followed by the Principal's three (3) digit PIN Number.

What discharges Transits operations which are placed under the inquiry procedure?

1. Copy 5 of the transit document authenticated and stamped by Customs at the office of destination;

2. A photocopy of the original transit document authenticated and stamped by Customs at the office of destination, or office of inquiry;

3. Certified documentary evidence that complies with Articles 361 and 365 Commission Regulation 2454/93;

4. Where appropriate, a copy of the Irish Import Declaration or the Declaration Number and date relating to the Transit operation in question, subject to verification by Customs.

In relation to outward transits under inquiry how will Principals and Guarantors know when a transit inquiry is discharged?

Principals and Guarantors are informed by the CTO Bridgend on a weekly basis of all Transits which had been under inquiry and were discharged during that week. In addition, Principals are informed each month of the current status of all undischarged transits which remain under inquiry. Principals and Guarantors may contact CTO Bridgend, or Lifford (Demands), at any time to get a progress report on any particular transit inquiry.

Back to the top