- Customs and Excise, Rates and notes

CUSTOMS AND EXCISE TARIFFS (January 2005 Edition)
Click here to download (118K)

Trading goods within the EU, with the exception of certain items subject to bond, are no longer subject under customs and excise due to the single market regulations.

If you are a VAT registered trader, by giving your VAT number to a trader in another EU country permits you acquire goods without incurring a VAT liability.

If you are not a VAT registered trader, you will be required to pay the VAT in EU country where you acquire the goods.

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 Paperless Declaration.

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.

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.

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.