Ireland Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in ireland, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Import Requirements and Documentation
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Summary Declaration and the Single Administrative Document

Goods brought into the EU customs territory are, from the time of their entry, subject to customs supervision until customs formalities are completed. Goods are covered by a Summary Declaration which is filed once the items have been presented to customs officials. The customs authorities may, however, allow a period for filing the Declaration which cannot be extended beyond the first working day following the day on which the goods are presented to customs. 

The Summary Declaration is completed by the person who brought the goods into the customs territory of the European Union; by any person who assumes responsibility for carriage of the goods following such entry; or the person in whose name the person referred to above acted. 

The Summary Declaration can be made on a form provided by the customs authorities. However, customs authorities may also allow the use of any commercial or official document that contains the specific information required to identify the goods. The Single Administrative Document serves as the European Union importer’s declaration. This form describes goods and their movement around the world and is essential for trade outside the European Union or trade of non-EU goods. It encompasses both customs duties and VAT and is valid in all Member States. The declaration is made by whomever is clearing the goods, normally the importer of record or an agent on behalf of the importer. Information on import/export forms is contained in Commission Delegated Regulation (EU) No. 2015/2446. 

The Union Customs Code

The European Union Customs Union, in place since 1968, is a pillar of the European Union’s single market and is vital to the free flow of goods and services across Member States. In 2013, the European Union adopted the Union Customs Code, the legal framework for ongoing actions to modernize EU customs. Its substantive provisions went into effect in May 2016. Its goals are to provide a comprehensive framework for customs rules and procedures in the EU customs territory and to create a paperless and fully automated customs union system. 

A comprehensive framework for customs rules and procedures is needed because while customs rules are the same across the European Union, Member States’ customs authorities have not always applied them in a consistent manner regarding customs duties and clearance, creating fragmentation and additional administrative burdens. The Union Customs Code forms the basis for structural and administrative changes to customs policy, procedures, and implementation. 

The Union Customs Code also mandates a move to an all-electronic customs system. The system consists of seventeen separate but interconnected components. While some systems are currently in place, a number of components are lagging due to the complexity of the tasks. 

Import Requirements

Prior to signing a long-term contract or sending a shipment of considerable value, a U. S. exporter may wish to first obtain an official ruling on Irish customs classification, duty, and taxes. Requests can be sent to The Office of the Revenue Commissioners. The request should describe the product, the material from which it is made, and other details needed by customs authorities to classify the product correctly. 

While customs will not provide a binding decision, the advance ruling usually will be accepted if the goods are found to correspond exactly to the sample or description provided. 

  • Shipments to Ireland require one copy each of the bill of lading (or air waybill) and the commercial invoice for customs clearance. 
     
  • Although no special format is necessary for the commercial invoice, it is advisable to include the following: date and place of shipment; firm’s name and address of the seller and the buyer; method of shipping; number, kind, and markings of the packages and their numerical order; description of the goods using the usual commercial description according to kind, quality, grade, and the weight (gross and net, in metric units) along with any factors increasing or decreasing the value; agreed price of goods; unit cost; total cost; f.o.b. (free on board); factory plus shipping; insurance charges; delivery and payment terms; and the signature of a responsible official of the shipper’s firm.
     
  • Bills of lading should bear the name of the party to be notified. The consignee needs the original bill of landing in order to take possession of the goods.
     
  • Certificates of Origin are not required for goods of U.S. origin. Products, which U.S. companies’ import and then re-export to Ireland, require a Certificate of Origin or other documentation that clearly proves their origin.  Should Ireland maintain a quota on a product made in a foreign country, the U.S. exporter cannot re-export this product to Ireland.
     
  • Ireland participates in the International Convention to Facilitate the Importation of Commercial Samples and Advertising Materials (PDF).  Samples of negligible value imported to promote sales are accorded duty-free and tax-free treatment.  Prior authorization is not required. To determine whether the samples are of negligible value, their value is compared with that of a commercial shipment of the same product.
     
  • In obtaining duty-free status, it may be necessary for samples to be rendered useless for future sale by marking, perforating, cutting, or other means.
     
  • Imported samples of commercial value may be granted a temporary entry and exemption from customs charges.  A security is required in the amount of duty and tax chargeable, plus 10%.
     
  • Samples may remain in the country for up to one year. Samples cannot be sold, put to their normal use (except for demonstration purposes), or utilized in any manner of remuneration.
     
  • Goods imported as samples may be imported only in quantities constituting a sample according to normal commercial usage.

Economic Operator Registration and Identification (EORI)

Since July 1, 2009, all companies established outside of the European Union are required to have an Economic Operator Identification and Registration (EORI) number if they wish to lodge a customs declaration or a Summary Declaration. All U. S. companies should use the EORI number for their customs clearances, which must be formally requested from the customs authorities of the specific Member State to which the company first exports. Member State customs authorities may request additional documents to be submitted alongside a formal request for an EORI number. Once a company has received an EORI number, it can use it for exports to any of the 27 Member States. There is no single format for the EORI number. Once an operator holds an EORI number, they can request an Authorized Economic Operator (AEO) status which can give quicker access to certain simplified customs procedures. Information on the application of EORI in Ireland is available from Irish Customs. 

U. S. - EU Customs Cooperation

Since 1997, the U. S. and the EU have a Customs Mutual Assistance Agreement. In 2012 the United States and the EU signed a Decision recognizing the compatibility of AEO and C-TPAT (Customs-Trade Partnership Against Terrorism), thereby facilitating faster and more secure trade between transatlantic operators. AEO certification is issued by a national customs authority and is recognized by all Member States’ customs agencies. An AEO can consist of two different types of authorization: customs simplification or security and safety. The former allows for an AEO to benefit from simplification related to customs legislation, while the latter allows for facilitation through security and safety procedures. Shipping to a trader with AEO status could facilitate an exporter’s trade, with benefits such as expedited processing of shipments, reduced thefts and losses, reduced data requirements, lower inspection costs, and enhanced loyalty and recognition. Under the revised Union Customs Code, in order for an operator to make use of certain customs simplifications, the authorization of AEO becomes mandatory. 

Since 2012, the United States and the European Union have recognized each other’s security certified operators and will take the respective membership status of certified trusted traders favorably into account. Furthermore, Customers and Border Protection identification numbers for foreign manufacturers are therefore recognized by customs authorities in the European Union. 

Environmental and Related Regulations

A key EU priority is to ensure products marketed in the region are safe for the environment and human health. United States manufacturers exporting to the European Union need to ensure their products meet these requirements to enter the market. New legislative initiatives published by the European Commission are regularly made available for public consultation on the EU “Welcome to Have your say” website. U. S. companies, civil society organizations and individuals can all participate in these consultations. An overview of key sector-specific requirements are outlined in the European Union Country Commercial Guide. 

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

Limitations

As a beta product, the Chatbot is currently being tested and its responses may occasionally produce inaccurate or incomplete information. The Chatbot is trained to decline out of scope or inappropriate requests. The Chatbot’s knowledge is limited to the public information on the Export Solutions web pages of Trade.gov, which covers a wide range of topics on exporting. While it cannot provide responses specific to a company’s product or a specific foreign market, its reference pages will guide you to other relevant government resources and market research. Always double-check the Chatbot’s responses using the provided references or by visiting the Export Solutions web pages on Trade.gov. Do not use its responses as legal or professional advice. Inaccurate advice from the Chatbot would not be a defense to violating any export rules or regulations.

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Translation

The Chatbot supports a wide range of languages. Because the Chatbot is trained in English and responses are translated, you should verify the translation. For example, the Chatbot may have difficulty with acronyms, abbreviations, and nuances in a language other than English.

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