Practical guide to customs clearance in Ireland

- Jan 25, 2018 -

Practical guide to customs clearance in Ireland

First, import and export management

1, document requirements: import and export commodities in Ireland include commercial invoice, bill of lading, certificate of origin, packing list, special certificate (such as quality certificate, certificate of inspection, etc.), insurance policy and so on.

(1) commercial invoice exporters should provide at least 2 commercial invoices to Irish importers and airmailed to Irish importers. Commercial invoices need to specify the origin, payment currency, price terms, freight, packing, insurance policy and so on, which is proved by the supplier to be genuine or duplicate.

(2) the original certificate of origin shall be provided by the exporter when the requirement of the importer or the letter of credit is required. A certificate of origin is sometimes provided in accordance with the rules of the community. The contents of origin certificate should include product category, gross weight and net weight, shipping mark and number, package, number, name, exporter and consignee's detailed name and address. The exporter first contacts with the Irish buyer to determine whether the certificate of origin must be provided. The certificate of blank origin can be obtained from the Irish tax bureau or the Irish Embassy.

(3) packing list should be provided when commercial invoice can not explain the contents of all parts of the goods.

(4) there is no uniform provision for the number of bills of lading provided by the bill of lading for each shipment. The contents of the bill of lading should be in accordance with the invoice and the shipping mark.

2. Import commodity inspection

The import of animals and plants, vegetables and cut flowers should be provided with special certificates according to the Irish health and animal and plant quarantine regulations. Because the inspection rules are rather complicated, the exporter should get in touch with the importers in advance or consult with the relevant departments of the Irish government directly.

3. Regulations on entry of goods

The goods must enter the Customs within 14 days after arrival in Ireland. Goods for domestic market sales, reexports, bonded warehouses or the supply of Shannon free trade area are available for entry. No entry in the prescribed period of the goods, the Customs has the right to sell to non perishable goods can be sold; the customs in the warehouse after 3 months. The importers have to submit the same documents to the Customs for the entry goods to the customs. A copy of the invoice value and the original copy of the commercial invoice or the supplier's proof of the validity of the invoice. In the case of goods without more than 250 pounds or without tax, the customs declaration form may not be filled in general.

Two. Import tariff system

Ireland is a member of the European Union, with free trade, tax exemption and quota trade among its member countries. The member states have also established a common external tariff for the import from a third country. The average level of the CXT tax is moderate. The rate of most industrial manufactured goods is between 5-17%.  The Irish import tariff is paid in Irish currency. The exchange rate of the foreign amount is calculated by the exchange rate of the goods when the goods are imported for domestic consumption. Ireland implements a 21% value added tax on many projects.  The exporter must pay attention to the tariff figures published by the Irish customs in the form on the parcel for the goods shipped.

Three. There is only one free trade zone in Shannon Free Trade Zone Ireland, which is the free trade area of the international air port of Shannon, in southwestern Ireland.

The preferential approach taken by the Shannon free trade area to attract foreign investment is:

1, shall be exempted from customs duties and taxes

2, you can apply for the tax free export revenue tax and the one tax fixed asset tax

3. The government provides 1/3 of the initial capital amount of the foreign-funded enterprises by providing the subsidized funds of the construction plants.

4. The rent of the factory warehouse is low. In 5 years, the rent can be granted, but the reduction is not more than 50%.

5. To sell or rent land to investors to build factories and offices;

6, to provide investors with good living conditions, such as residential, schools, shops and service center.

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