Import and Export Customs Declarations
When importing or exporting shipments in, or out of the European Union, import and export customs declarations must be processed in advance. Shipments circulating within the EU do not require a customs declaration. However, as the UK are set to leave the EU at the end of January 2020 customs declarations will be required for any shipment entering, leaving or transiting through the UK. This applies to both import and export customs clearances.
Declarations can be processed by the importer or exporter, or can be outsourced to a customs agent or freight forwarding company. The person making the declaration (the declarant) can’t access customs services directly. They require a third-party software platform to process all declarations. The Single Administrative Document (SAD) is the most common type of customs declaration. It is used for import and export customs clearances.
If all data entered is correct and customs do not require a check, then Revenue issue a green routing which means the shipment is free to move. An orange routing means further documentation is required (this documentation must be uploaded to Revenue directly through ROS), and a red routing means a physical check will most likely be performed at the port. It is crucial that data entered is correct as the declarant and the trader are subject to audit from Customs & Excise. If the task is outsourced to a customs agent, then the trader is still liable for any inaccuracies in declarations processed. More information on how to prepare for a customs audit can be found on Custran.com at https://custran.com/prepare-for-customs-audit/
Customs declarations software
Import and export customs declarations software must have a facility for the payment of VAT and duties. A Trader Account Number (TAN) must be set up to allow payments from your account to Revenue. Due to Brexit additional declarations and declaration types will be required. Transit documents, Entry Summary Declarations and Exit Summary Declarations will be required. It is important to research and plan for the Brexit deadline as there is a shortage of customs agents in the Irish market as well as a shortage of experienced customs declarations operators and declarants. Contact Custran to discuss your import and export customs clearance planning at https://custran.com/prepare-for-customs-audit/