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Outside the EU - Ireland

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Legal requirements

Ireland's international trade policies are formulated and developed in the context of the  European Union   (EU) Common Commercial Policy   (CCP).

Goods traded between EU and non-EU countries are subject to certain customs duties. To find out which duties must be paid for a given product, importers can consult the TARIC (the EU's integrated tariff).

The procedures applicable to goods traded between the EU and non-EU countries are the same in all EU countries. Imports and exports are classified and declared to the common definitions of goods.

Exporting goods

Trading outside the EU is often subject to restrictions and may require additional licences. For example, certain goods with a dual use or military material exported from Ireland must have an export licence. The Department for Enterprise, Trade and Employment's (DETE) Export Licensing Section is responsible for managing the controls concerning these goods.

A zero-rate of Value-added Tax (VAT) applies to exports of goods.

Importing goods

The Customs and Excise Tariff of Ireland contains information necessary when importing goods. It details the relevant Regulations applicable when importing goods into the EU. Similar commodity codes, duty rates and procedures are used in all of the EU countries.

The Import Licensing Section of the Department for Enterprise, Trade and Employment (DETE) is responsible for issuing licences to importers in respect of goods subject to EU import restrictions such as quantitative restrictions or surveillance measures.

           Value-added Tax   (VAT) is charged on imports at the same rate that applies to the sale of similar goods in the state.

If you are importing goods into Ireland for onward consignment or transhipment to another EU country, no VAT is charged on these goods provided that they do not enter free circulation in Ireland.

Exporting and importing services

A zero-rate of Value-added Tax (VAT) applies to exports of services.

State support for exports

The EU has concluded Preferential Trade Agreements with certain non-EU countries which allow exports from the EU to enter the markets of these countries at a reduced or nil rate of duty while imports from these countries may enter the EU at reduced or nil rates of duty.

Statistics

EU rules require the EU countries to submit statistics on their external trade to the EU. This information is recorded in a system called Extrastat. Statistics of trade with non-EU countries are compiled mainly from the Single Administrative Document (SAD) used by businesses for Customs clearance purposes.

The information on the SAD is captured by the Revenue's AEP (Automated Entry Processing) system. This information is either put into the AEP system using a paper copy by Customs staff or businesses can submit it electronically directly.

 

Administrative procedures

Exporting goods

To apply for a dual-use export licence you must complete the following form and in certain cases provide an end-use certificate. All export licence applications are thoroughly examined by the Licensing Unit of the Department of Enterprise, Trade and Employment (DETE).

In circumstances where an unusually large number of licences are required for the export of dual-use items, the DETE will consider granting a global licence to prevent the creation of an undue administrative burden for the exporter.

A global licence lists specific countries to which a category of dual-use items may be imported. These licences are valid for a period of six months. Global licences are subject to certain conditions including that they are not valid for military or security-related end users.

To use the Community General Export Authorisation an exporter must notify the DETE within 30 days of the date of the first shipment of goods covered by the licence. The Community General Export Authorisation entitles exporters to export non-sensitive dual-use goods to Australia, Canada, Czech Republic, Hungary, Japan, New Zealand, Norway, Poland, Switzerland and the US.

To apply for a military export licence, applicants must complete the following form and, in certain cases, provide an end-use certificate.

An export licence is required if the exporter is aware that his products may be intended for use in connection with weapons of mass destruction. Regarding applications to export to countries where restrictions are in place due to UN, EU or OSCE trade sanctions, the DETE must either submit applications for approval to a UN Committee or apply the terms of the relevant EU regulations. In neither case does the DETE have any real discretion over whether an application is granted or refused.

There are also some other types of goods, the export of which is prohibited or restricted, such as agricultural and food products and cultural artefacts. Examples of such goods are provided in the Revenue document "A Guide to Customs Export Procedures ".

To export goods to non-EU countries you must make a declaration to the Revenue service using the Single Administrative Document (SAD). The SAD gives all the information needed for a complete picture of what the goods are and what is happening to the shipment.

The export SAD must be lodged electronically, via the Revenue's Automated Entry Processing (AEP) system. The AEP system deals with the validation, processing, duty accounting and clearance of export declarations and also checks prohibitions and restrictions. Details on the SAD and the AEP system are available in the Revenue's Guide to Customs Export Procedures.

Importing goods

The Revenue's Customs Service is in charge of controlling imports into Ireland for customs purposes and on behalf of other Government Departments.

If you want to import goods into Ireland from countries outside the EU, you or your agent must complete the Single Administrative Document (SAD) which is normally submitted electronically through the Revenue's  Automated Entry Processing   (AEP) system.

Using the AEP system, you or your agent may clear consignments at import and pay any charges (customs duty, VAT, excise duty) due. All necessary documents required to clear the goods through customs i.e. invoice, certificate of origin, import licence, etc. must be available on request.

Certain goods require a licence to be imported into the country, e.g. meat or meat products require a licence from the Department of Agriculture, Fisheries and Food.

Details of the import procedures are available in the Revenue's Guide to Customs Import Procedures.

Resources

The market access database provides information on world tariffs, customs rules and duties and gives the possibility of presenting complaints.

The International Networking Support section of the BASIS website gives an overview of sources of information and services available to international companies who wish to do business with Irish suppliers.

The Export Sector Development section of the BASIS website describes Enterprise Ireland's support for companies wishing to export.

Enterprise Ireland provides a number of guides for download and useful information about business opportunities in various export markets:

Programmes

The International Selling Programme is Enterprise Ireland's gold standard programme which is designed to help Irish companies strengthen their positions in international markets.

The programme Gateway to Japan and Korea, launched in 2008, provides SMEs with support to gain a foothold in those markets.

Check also the legislation on this topic in:

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Further help

Enterprise Ireland works in partnership with well established and start-up companies, aiming to raise the profile of Ireland as a whole and of individual companies. Other goals include the development and building up of profitable sales and effective marketing capabilities.

The export helpdesk is a support tool for developing country exporters interested in supplying the EU market and, as a consequence, for European importers.