Customs Export Procedures Manual - [Customs Export .
Tax and Duty ManualCustoms Export ProceduresCUSTOMS EXPORT PROCEDURESMANUALDocument last reviewed December 2020Enquiries concerning this Instruction:E-mail: exportpolicy@revenue.ieorTel: 353 1 738 3676The information in this document is provided as a guide only andis not professional advice, including legal advice. It should not beassumed that the guidance is comprehensive or that it provides adefinitive answer in every case.1
Tax and Duty ManualCustoms Export ProceduresTable of Contents1Introduction to this manual and overview of the export procedure .71.1Purpose .71.1.1 Brexit .71.2Introduction to the export procedure.81.3Law .91.4Types of export.101.5Stages in the export procedure .101.6Detention of certain goods .111.7Penalties .111.8Relationships with port officials and others.121.9Further Information .121.10 Cases of doubt or difficulties.122 General Aspects of Exportation.132.1General.132.2Goods leaving the customs territory of the Union.132.2.1 General .132.2.2 Release of goods for exit .132.2.3 Customs supervision of goods.142.3Place at which goods may be exported.142.3.1 General .142.3.2 Approved locations for export .142.3.3 General procedures regarding approved locations.152.3.4 Other approved places for temporary storage .162.4General obligation to lodge export declarations in advance .162.5Where the export declaration must be submitted and where the security-related riskanalysis takes place .162.6Responsible person .172.7Time limits .172.8Routings.172.9Economic Operators Registration and Identification System (EORI).173 Procedures at Export.193.1General.193.2Export Control System (ECS) .193.2.1 Introduction .193.2.2 Master Reference Number (MRN) .203.2.3 Export Accompanying Document (EAD).203.2.4 General Procedures.213.3Types of export and the procedures applicable to each .213.3.1 Direct Exports .213.3.2 Indirect Exports .223.3.3 Exports under a Single Transport Contract .223.4Procedures at Customs Office of Export .243.4.1 General .243.4.2 Typical formalities to be completed by the customs office of export.243.4.3 Customs office of export also acting as customs office of exit .253.4.4 Special rules in relation to the lodgement of declarations .253.5Procedures at the customs office of exit.262
Tax and Duty ManualCustoms Export Procedures3.6Obligation to provide the necessary information at the customs office of exit.273.7Split Exportation.283.8ECS - evidence that the goods have left the Union .284 Declaration for Export .304.1General.304.2Requirement for declaration.304.2.1 General .304.2.2 Making the declaration .304.3Lodging a declaration .314.3.1 General .314.3.2 Person lodging the customs declaration .314.3.3 Office responsible for receipt of declaration .314.4Time limits for lodgement of declarations .324.5Exceptions to the general obligation to lodge a declaration within specified time limitsand without safety and security data.344.6Place for lodgement of declarations - normal procedure .364.7Place for lodgement of declarations – exceptions .364.7.1 Declaration may be lodged via AEP to a different office.364.7.2 Sub- contracting .374.8Person who may submit a declaration .374.8.1 General .374.8.2 Exporter.374.8.3 A Representative .384.9Amendment of declarations.394.9.1 General Position .394.9.2 Exception to general position.394.9.3 Errors or discrepancies discovered by Revenue in the course of documentary checksand/or examination .404.9.4 Amendment of declarations not involving payment of duty .404.10 Invalidation of a declaration after the goods have been declared for export .404.11 Invalidation of a declaration where export goods do not leave the Union.414.12 Oral declaration.414.12.1 General .414.12.2 Receipts for oral declarations.434.12.3 Oral declarations – Re-export after temporary admission.435 Automated Entry Processing (AEP) .445.1General.445.2AEP Trader Guide .445.3Direct Trader Input (DTI) (Paperless Declaration) .445.3.1 Application for participation .445.3.2 Accompanying documents .455.3.3 Export licences .465.3.4 Printing of electronic customs declaration .465.3.5 Fallback arrangements .465.3.6 Customs declaration covering more than one article .475.4Completion of the customs declaration .475.4.1 General .475.4.2 Codes for completing the customs declaration.485.4.3 Boxes on the customs declaration .483
Tax and Duty ManualCustoms Export Procedures5.5Documents to accompany the customs export declaration .485.5.1 General .485.5.2 Transport documents / packing lists .485.5.3 Export licences .485.6Preferential documents.485.6.1 General .485.6.2 Procedure for issue of EUR.1 Certificate or A.TR (Turkey) .495.6.3 Retrospective issue of Movement Certificate EUR.1/A.TR.495.6.4 Issue of a duplicate Movement Certificate EUR.1/A.TR .495.6.5 Conditions for an Invoice Declaration or Invoice Declaration EUR-MED. .505.6.6 Approved Exporters.515.6.7 Consignments where value does not exceed 6,000 .525.6.8 Registered Exporters (REX).526 Exports by Sea .536.1General.536.2Clearance of ships outwards .536.3Outward clearance not required.536.3.1 Vessels of an Authorised Regular Shipping Service.536.3.2 Fishing boats.546.3.3 Calling ships.546.4Outward clearance required .546.5Manifests for ships departing for third countries. .556.6Manifests for ships departing for another EU country.556.7Refusal to clear Outward.556.8Records and Returns .566.9Authorised Regular Shipping Service.566.9.1 General .566.9.2 Authorised Regular Shipping Service.566.9.3 Procedures .576.9.4 Authorisation - general .576.9.5 Application for authorisation .576.9.6 Granting of authorisation.576.9.7 Other Community Shipping Service .586.10 Special arrangements for ships’ supplies .586.10.1 Introduction.586.10.2 Legal Position .586.10.3 List of CN Codes.597 Exports by Air .607.1General.607.1.1 Law .607.1.2 Approvals.607.1.3 Foreign military aircraft.607.1.4 Third country traffic .607.1.5 Powers of Officers of Customs .617.1.6 Export of goods .617.1.7 Authorised agents .617.2Intra-Union flights and traffic.627.2.1 Law .627.2.2 Declarations outwards .624
Tax and Duty ManualCustoms Export Procedures7.3Non- Union traffic.627.3.1 General .627.3.2 Departures from a Type I customs airports / international Union airports .627.3.3 Account of departures.637.3.4 Departure of aircraft engaged in non-Union traffic. .637.3.5 Dutiable stores .637.3.6 Private aircraft.637.3.7 Private aircraft departures at Type I customs airports.647.3.8 Customs facilities at Type II customs airports .647.4Enforcement.648 Exports by Post.
Tax and Duty Manual Customs Export Procedures 7 1 Introduction to this manual and overview of the export procedure 1.1 Purpose Thefiscalpurpose of this manual is to update and revise the existing material relating to customs export procedures. It is intended for the use of Revenue officials dealing withotherall aspects relating to the
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Customs declaration SAP GTS - SE: Export SAP GTS - SE: Import NO: As a service by forwarder - FI: Export via customs webpage - SE: Export and Import NO via EDICom (Descartes) - FI: Export via customs webpage SE: Import NO not possible via SAP GTS Import as a service by forwarder (ca. 40'000 EUR/Year) vs. option to use latest Descartes .
customs duty to be paid on imported goods. 1.2 Why is a customs value necessary? In most cases customs duty is charged as a percentage of the value of the goods being imported – “ad valorem duty”. In order to calculate the amount of duty payable the customs value must first be established. 1.3 Where is the legislation covering customs .
role in the international supply chain is secure customs controls and procedures are efficient and meet EU standards It’s not mandatory, but gives quicker access to some simplified customs procedures and, in some cases, the right to ‘fast-track’ your shipments through some customs and safety and security procedures. AEOC status
The U.S. Customs and Border Protection Form 7501 is the final presentation to U.S. Customs and Border Protection and includes the payment of duties and other U.S. Customs and Border Protection related charges. The U.S. Customs and Border Protection Form 7501 must be filed with U.S. Customs
charges (duties, taxes, or other debts owed Customs) in the event the charges are not paid by the broker. Therefore, if you pay by check, Customs charges may be paid with a separate check made payable to the U.S. Customs Service, which shall be delivered to Customs by the broker. Importers (Please see page 2) Lisa Ragan Customs Brokerage
Customs Broker in a Customs Station, shall before applying to the Principal Commissioner of Customs or Commissioner of Customs, meet the following conditions that: — (a) he is a citizen of India; . 1984 or regulation 8 of the Custom House Agents Licensing Regulation, 2004 or regulation 6 of the Customs Brokers Licensing Regulations, .
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