Commercial Goods in Personal Baggage (Merchandise in Baggage) - CDPN23
1. Introduction
This notice is intended for any passenger who carries commercial goods or samples in their accompanied baggage or private vehicle.
The importation of goods, for commercial purposes, by passengers in their accompanied baggage or their private vehicle is described for customs purposes as Merchandise in baggage (MIB).
2. What is Merchandise in Baggage?
MIB refers to goods which are imported from third countries for release for free circulation in the European Union (EU) and those imported temporarily for a specified time after which they will be exported outside the EU. MIB includes:
- goods acquired for a company
- goods for sale
- spare parts, and
- trade samples, etc.
3. Import Procedure
What must I do when I arrive in Ireland?
If you are arriving in Ireland:
- directly from a non-EU country, or
- from a non-EU country via another EU country, or
- from the Canary Islands, Channel Islands or Gibraltar
and you have commercial goods or samples in your baggage or private vehicle, you must clear Customs by going through the Red Channel.
MIB goods are not allowed to form part of your passenger allowances.
What will happen if I am travelling on to another EU (air)port?
It will depend on whether your MIB is in your cabin (carry-on) or hold (checked-in) baggage.
- Cabin Baggage - If your goods are in your cabin baggage you must declare them in Ireland even if you are travelling on to another EU airport. You will have the option of either paying any customs charges or completing a Community Transit (CT) declaration for the MIB to be cleared at your final destination.
- Hold Baggage - If your goods are in the hold of the aircraft and it is in transit to another EU airport you will not be able to declare it in Ireland. It cannot be dealt with until you clear your hold baggage at your final destination where it must be declared.
4. Documentation
When must I complete a customs declaration?
The requirement to complete a Customs declaration - Single Administrative Document (SAD) is dependent primarily on the value of the goods.
- Where the value of the goods exceeds €260 a SAD must be completed.
- Where the value of the goods is less than €260 and you are not a VAT-registered trader, a SAD will not be required. Any customs charges due will be receipted upon payment.
- Where the value of the goods is less than €260 and you are a VAT-registered trader, a SAD will not be required. Only the customs duty will be payable provided an invoice is produced quoting your VAT registration number. Any import VAT due should be accounted for in the appropriate VAT3 Return.
Where a SAD is required you have the option of using a Customs clearance agent to deal with the formalities, although they will charge for their services.
5. Are there any other documents required?
Documentary evidence of value, for example the suppliers’ invoice, should be produced in all cases. Where applicable the following documents will also be required:
- Movement Certificate EUR1
- Proof of origin for textiles
- Import/Export Licence
6. Temporary Importation
An ATA Carnet is an approved international document which can be used in lieu of national documents and as security during the period of temporary importation of certain goods. Further information can be found in PN 1007 - A.T.A. Carnets Temporary Importation and Exportation of Certain Goods.
7. Export Procedure
When do I make an export declaration?
An export declaration, SAD, is only required when MIB goods are for export to a country outside the EU. The SAD must be completed in the Member State where the export movement starts.
The export declaration must be accompanied by any other export documentation that may be required, for example, an export licence.
Further Information
Further information may be obtained from Customs Procedures Branch, Nenagh, Co. Tipperary.
Telephone: 067 63219/63262
E-mail: exportpolicy@revenue.ie
July 2010