Inward Processing allows an importer to claim relief from customs duty and import VAT on the importation of non-EU goods that are processed in some way and then either exported outside the EU or released for free circulation in the EU. If the processed goods are released within the EU then they might be liable…
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So what is a PBN? A PBN enables customs to provide one single instruction to be followed by the driver on arrival at an Irish port. It ensures speedy and accurate channeling of a vehicle or truck through the port. It is basically an envelope that contains customs documentation references and details of all goods…
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Revenue is introducing the Automated Import System (AIS) on November 23rd 2020 AIS is part of a broader EU framework called the Union Customs Code (UCC). The UCC is a key element of the ongoing actions to modernise EU customs. It provides a comprehensive framework for customs rules and procedures in the EU customs territory…
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SAD Export The Single Administrative Document or (SAD) is a standard form used for declaring the export of goods. This declaration has been exclusively submitted to Revenue in Ireland digitally, for the last number of years. In other jurisdictions paper-based SADs can still be submitted to that country’s customs & excise system. This declaration is…
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It is imperative that the correct commodity code is selected for goods moving across international borders in the post-Brexit trading environment from January 2021 onwards. It is the legal requirement of the importer of the goods to select the correct classification code for the goods. The correct commodity code is required by customs to ensure…
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Paying Duties & VAT Whether there is a trade deal or not, between the UK and the EU, import duties and VAT will still apply to imported goods from the UK from January 1st, 2021 onward. Duties may be zero for certain goods, but importers must be aware that they are still responsible for entering…
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There is a common misconception that if the UK gets a trade deal from the EU, then customs declarations will not be required on January 1st next year. This is false. The UK has already formally left the EU. A transition period was put in place to allow the UK and the EU time to…
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Customs Software If you or your company find yourself in the position where you need to submit a customs declaration then you will need to use specific customs software online. Firstly, in Ireland it is impossible to go to the ROS website, and start entering data and make a declaration to Revenue. The facility to…
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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…
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Customs Broker – What Does A Customs Agent Do? When a trader is required to make a customs return for importing or exporting goods, they have a choice. Make the declaration themselves in-house using customs software, or outsource the task to a customs broker or customs agent. Freight forwarders or logistics companies may also offer…
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