Importing and Exporting

Documentation required to be used in relation to importing/exporting goods from/to countries outside of the European Union

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 is made by electronic data transfer of Single Administrative Document (SAD) declarations to Revenue’s Automated Entry Processing (AEP) system using the Direct Trader Input (DTI) facility. Using the AEP system, importers or their agents may clear consignments at import and pay any charges (customs duty, VAT, excise duty) due through an approved Deferred Payment account, bank draft, money order or bank guaranteed cheque to effect release of the goods. All necessary documents required to clear the goods through customs i.e. invoice, certificate of origin, import licence, etc. must be available on request.

pdfA Guide to Customs Import Procedures (PDF, 404KB)

Export

On exportation of goods from Ireland to countries outside the European Union, customs formalities must be completed by the exporter or his/her agent. The appropriate customs entry is made by electronic data transfer of Single Administrative Document (SAD) declarations to Revenue’s Automated Entry Processing (AEP) system using the Direct Trader Input (DTI) facility. Using the AEP system, exporters or their agents may present completed SAD declarations to customs and pay export duty (if any) to effect release of the goods. All necessary documents required to clear the goods through customs i.e. invoices, export licences, etc. must accompany the SAD declaration form.

pdfA Guide to Customs Export Procedures (PDF, 482KB)

Importing goods temporarily without payment of Customs Duty and VAT

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. Further information can be found in the relevant notices in the Leaflets section.

Re-importation without payment of customs duty (CCT) of European Union (EU) goods that have been exported outside the EU

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 be re-imported without payment of customs duty subject to certain conditions.

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

  1. Time Limit: the goods must, as a general rule, be re-imported within three years from the date of export.
  2. 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.
  3. 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.
  4. 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.

Further information can be found in the public notice 1438


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