Trade regulation - importing and exporting laws
Exporting goods
Customs formalities must be completed by the exporter or its agent on exporting goods to non-EU countries (known as 'third countries'). All the necessary documentation (e.g. licences and invoices) required to clear the goods through customs should accompany the declaration.
An EU regime for the control of exports of dual-use items and technology was introduced in 2000. This was updated in 2009.
There is also Irish export legislation which contains a detailed list of military goods and technology which are subject to export control. The military list includes a small number of items of military goods and technology which are subject to control for reasons of national policy.
Some degree of control of exports from Ireland has been retained for the following reasons:
- to regulate the export of 'dual-use' items - i.e. items which have both civilian and military uses -
for the production, delivery etc. of nuclear and other weapons of mass destruction;
- to regulate the export of military goods and technology to countries whose behaviour is
considered a threat to international or regional peace; and
- to comply with restrictions imposed by the United Nations ('UN'), EU and Organisation for
Security and Co-operation in Europe ('OSCE') on exports to particular countries in order to bring
about a change in the behaviour of the governments of these countries.
Irish exporters need to apply for a licence when exporting the following categories of goods and
technology:
- military goods and technology specified in the Schedule of the Control of Exports (Goods and
Technology) Order 2009;
- highly sensitive dual-use items (i.e. items listed in Annex IV of EU Council Regulation 428/2009);
- non-sensitive dual-use items where the country of destination is outside the EU and is not one of
certain exempted countries;
- items covered by UN or EU sanctions against particular countries; and
- items subject to the provisions of the catch-all clause in the Irish legislation.
The Control of Exports (Dual Use Items) Order 2009 S.I. No. 443 of 2009 imposes a licensing requirement in respect of brokering of both Annex I and non-Annex I dual-use items where the items are or may be intended, in their entirety or in part, for use in connection with WMD (Weapons of Mass Destruction) or missiles capable of delivering WMD; or if the purchasing country or the country of destination is subject to an arms embargo and the items are or may be intended, in their entirety or in part, for a military end-use. Under the Control of Exports (Brokering Activities) Order 2011, from May 2011 there is also a licensing requirement on brokering activities related to goods and technology listed on the EU Common Military List.
There are also restrictions on the transit of dual-use items.
Importing goods
Goods imported into Ireland from countries outside the EU may be subject to customs formalities. Goods must be presented to customs by the person who brought them into Ireland or by his agent.
Presentation of goods to customs means notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities. This is done in Ireland by means of a summary declaration ('Report') being made at the time of arrival, either electronically or by hard copy.
Goods presented to customs have the status of goods in temporary storage until they are assigned a customs approved treatment or use. Temporary storage facilities must be approved by customs, and security may be required to cover any duty/tax liability which may arise while the goods are in temporary storage.
When the goods are covered by a summary declaration, the formalities needed for them to be assigned customs approved treatment or use must be carried out within:
- 45 days from the date on which the summary declaration is lodged, in the case of goods carried
by sea; or
- 20 days from the date on which the summary declaration is lodged, in the case of goods
imported other than by sea.
Customs-approved treatment or use of goods may be any one of the following:
- placing of goods under a customs procedure;
- entry of goods into a free zone or into a free warehouse;
- re-exportation from the customs territory of the EU;
- destruction; or
- abandonment to the Irish Exchequer.
All goods intended to be placed under a customs procedure must be covered by a declaration for thatprocedure.
The following are customs procedures:
- release for free circulation;
- transit;
- customs warehousing;
- inward processing;
- processing under customs control;
- temporary admission;
- outward processing; or
- exportation
Certain customs procedures allow for goods to be imported for a specific purpose without payment of all or part of the import duties provided the goods remain under customs control for the duration of the customs procedure authorisation.
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