Yes, IPR allows goods to be imported duty and VAT-free for processing and then re-exported. For example:
Import raw textiles, manufacture clothing in Ireland, and export to the U.S. without paying import duty on the textiles.
Traders must apply for authorisation and keep detailed records. If some processed goods are sold within the EU, duties/VAT must be paid on those portions.
Temporary admission allows goods to enter the EU without duties/VAT if they will be re-exported unchanged within a certain period.
Examples:
Trade fair exhibits.
Professional equipment (e.g., cameras, tools).
Musical instruments for touring artists.
The process often uses an ATA Carnet, an international customs document that replaces national declarations. If goods are not re-exported in time, duties/VAT become payable.
Customs warehousing lets you store goods without paying duties or VAT until they are released into the EU market. Benefits include:
Improved cash flow – no upfront duty/VAT.
Ability to re-export without paying import charges.
Useful for goods with seasonal demand or when stockpiling.
To use this, you need Revenue approval and must keep strict inventory records. Many logistics companies in Ireland offer warehousing as a service.
Revenue uses a risk-based approach to checks. Possible inspections include:
Documentary checks – invoices, licences, declarations reviewed.
Physical inspection – opening containers, examining goods.
Scans/X-rays – used at ports like Dublin and Rosslare.
SPS checks – for live animals, plants, or food products.
Random checks are also possible. To avoid delays, ensure all paperwork is complete and goods are packed in a way that allows easy inspection.
Some of the most frequent errors traders make include:
Wrong HS/commodity codes – misclassification can lead to higher duties, missed preferential rates, or even prohibited goods slipping through.
Incorrect country of origin – using “country of dispatch” instead of “country of origin.”
Valuation errors – forgetting to include freight/insurance, or undervaluing goods.
Licences missing – especially for medicines, chemicals, or agri-food imports.
Mismatch between documents – invoice, packing list, and declaration details not aligning.
Tip: Always cross-check documents before filing. Even one incorrect digit in an HS code or EORI can cause rejection or delay.
Individuals moving residence to Ireland may import personal belongings duty-free under Transfer of Residence Relief, provided:
Items have been owned/used for at least 6 months.
They are not sold or transferred within 12 months of import.
Application is made to Revenue with a detailed inventory.
Vehicles can also qualify, but stricter rules apply:
You must have owned and used the car abroad for at least 6 months.
Vehicle tax and registration must still be paid in Ireland.
Certain reliefs exist for non-commercial imports:
Goods for disaster relief may be exempt from duties and VAT.
Charitable organisations can apply for exemptions on donated goods (e.g., clothing, medical supplies).
Conditions:
Must be proven to be for charitable/humanitarian use.
Revenue requires supporting documents (charity registration, intended use statement).
Without prior authorisation, relief may be denied and full duties charged.
ENS is part of the Import Control System 2 (ICS2), providing advance data about goods before they enter the EU. It allows Revenue to perform safety and security risk assessments.
Key facts:
Must be submitted electronically by the carrier (airline, shipping line, haulier).
Missing or late ENS filings may result in goods being denied loading at the port of departure.
High-risk consignments may be stopped for inspection before reaching Ireland.
Revenue has powers under EU Regulation (608/2013) to detain suspected counterfeit goods at borders.
Process:
Goods detained and rights-holder notified.
If confirmed counterfeit, goods are destroyed.
Importer may face legal action, fines, or reputational damage.
Example: A shipment of branded trainers imported into Dublin turns out to be counterfeit. The importer not only loses the goods but may also face court proceedings.
Simplifications are special procedures that reduce admin for compliant traders. Examples:
Entry in Declarant’s Records (EIDR): Goods can be released immediately, with declaration filed later.
Simplified declaration: Initially submit limited info, then provide full details within a set timeframe.
Centralised clearance: Declarations made at one customs office for goods entering through different EU states.
Eligibility often requires AEO (Authorised Economic Operator) status, demonstrating a strong record of compliance and financial stability.
Yes. For procedures like transit, warehousing, or deferred payment, a comprehensive guarantee is often required. This is a financial security (from a bank or insurer) lodged with Revenue to cover potential unpaid duties.
Benefits:
Allows smoother operations with deferred duty/VAT.
Enables participation in customs simplifications.
Required for frequent traders under special procedures.
Tip: Smaller businesses may face challenges obtaining guarantees due to financial requirements, so it’s worth planning early with your bank.
Since 2017, all customs authorisations are handled via the EU Customs Decision System (CDS), accessible through the Trader Portal.
Decisions include:
Duty relief authorisations (IPR, OPR, warehousing).
AEO status.
Guarantee approvals.
Key details:
Applications can take weeks to months, so early planning is vital.
Decisions apply across the EU, not just Ireland.
Traders must meet compliance and solvency standards before approval.
BTI is a legally binding ruling from customs authorities on the correct tariff classification (HS code) of a product. Once issued, it must be accepted by all EU customs offices for 3 years.
Benefits:
Provides certainty on duty rates.
Reduces disputes with Revenue.
Useful for budgeting and long-term contracts.
Example: An Irish importer of high-tech batteries isn’t sure whether they fall under HS code for “accumulators” or “specialised electrical equipment.” A BTI decision clarifies the correct code and rate.
The EU Trader Portal is a central online platform where businesses apply for authorisations and decisions, such as:
Inward/Outward Processing.
Customs Warehousing.
Binding Tariff Information (BTI).
Comprehensive guarantees.
For Irish businesses, this means:
No paper applications; all submissions go through the portal.
Applications are valid EU-wide once approved.
Traders must ensure they have valid EU login credentials (EU Login account).
Tip: Delays often occur if supporting documents aren’t uploaded correctly, so businesses should prepare full documentation before applying.
There are different procedures depending on the scenario:
Warranty repairs: If goods are returned abroad for free repair and re-imported, duties/VAT may be waived.
Chargeable repairs: If you pay for repair abroad, duties/VAT apply only to the repair cost, not the full value.
Replacements under warranty: Replacement goods may qualify for duty relief if paperwork shows they’re covered under warranty.
Businesses must declare goods correctly, using the proper customs procedure codes (CPC) to avoid double taxation.
Yes. Bonded warehouses are frequently used by e-commerce sellers who import large volumes from outside the EU. Goods can be stored without paying duties or VAT until they are sold and released into free circulation.
Advantages for online sellers:
Cash flow benefit – duties/VAT only paid when items leave the warehouse.
Flexibility – goods can be re-exported (e.g., to UK or U.S. customers) without ever paying EU duties.
Scalability – helps manage fluctuating stock for seasonal sales like Black Friday or Christmas.
Caution: Warehouse operators and traders must maintain accurate stock records to satisfy Revenue audits.
End-Use Relief allows reduced or zero customs duty rates for goods imported for specific purposes. This is common in industries like aviation, shipping, defence, and energy.
Example: Aircraft spare parts may normally carry a duty, but if imported under End-Use Relief for use in commercial aircraft maintenance, duty is waived.
Important conditions:
Traders need Revenue authorisation before using the procedure.
They must keep inventory records proving the goods were used for the declared end-use.
Misuse of the relief (e.g., selling parts instead of using them) can result in backdated duties, interest, and fines.
Outward Processing Relief (OPR) allows EU goods to be exported outside the EU for processing or repair and then re-imported with reduced or no duty. Only the “added value” abroad (labour or extra materials used in processing) may be dutiable on re-import.
Example: An Irish electronics manufacturer exports circuit boards to the U.S. for specialised assembly. When re-imported, customs duties are only charged on the cost of the assembly work, not the full value of the finished product.
Key points:
Prior authorisation from Revenue is required.
Records must clearly show which goods were exported and which re-imported.
If goods are not re-imported within the allowed timeframe (usually 2 years), the relief is lost.
Returned Goods Relief (RGR) allows duty- and VAT-free re-import of goods previously exported from the EU, provided:
They return within 3 years of export.
They are in the same state (apart from normal wear and tear).
Proof of original export (export MRN, invoice, shipping doc) is available.
Example: An Irish company exports clothing to a U.S. buyer, who later returns unsold stock. With RGR, the goods can re-enter Ireland without fresh import duties or VAT.
Pitfalls: If you can’t prove the original export, Revenue may treat the goods as new imports.
Commercial samples may qualify for relief if:
They are of negligible value.
They are clearly marked “SAMPLE – NOT FOR RESALE.”
They are used only for demonstration, testing, or sales promotion.
If the sample is of significant value (e.g., industrial equipment), businesses must use temporary admission or an ATA Carnet.