Frequently Asked Questions
Choosing an independent customs broker can offer several advantages over using a broker who works for a larger freight forwarder or logistics company. Here are a few reasons why you might consider using an independent customs broker:
– Specialised expertise: An independent customs broker has a greater depth of expertise and knowledge in customs regulations and procedures, as this is their main area of focus. They are also more up-to-date on the latest changes in regulations and trade agreements that could impact your shipments.
– Tailored services: Independent brokers can offer more personalised services to meet the specific needs of your business. They can provide customised solutions for complex shipments, such as those involving hazardous materials or special documentation requirements.
– Better communication: Independent brokers provide a more attentive and responsive service. You also have direct access to the broker handling your account, rather than going through a larger customer service team.
– Competitive pricing: Independent brokers can offer more competitive customs clearance rates compared to larger logistics companies, especially for smaller or less frequent shipments.
– Avoid potential conflicts of interest: If you use a customs broker who works for a larger freight forwarder or logistics company, there may be potential conflicts of interest if the broker is incentivised to promote their company’s other services, rather than finding the best options for your specific customs clearance needs.
Overall, choosing an independent customs broker can provide a range of benefits for your business, such as specialised expertise, tailored services, better communication, competitive pricing, and avoiding potential conflicts of interest.
It is important to separate your freight forwarder/haulier from your customs broker for a few reasons:
Avoiding conflicts of interest: If your freight forwarder or haulier is also your customs broker, there may be a conflict of interest. For example, the broker may be incentivised to choose a particular transport option that benefits their own business, rather than selecting the most efficient or cost-effective option for your specific needs.
Specialised expertise: Freight forwarding and customs brokerage are two distinct areas of expertise, each requiring specialised knowledge and experience. Separating these services allows you to work with professionals who are focused on their specific area of expertise, rather than relying on a single provider who may not have the same level of knowledge in both areas.
Compliance with regulations: Customs regulations and requirements are constantly changing, and it can be challenging for any single provider to keep up with all the updates and changes. By working with a separate customs broker, you can ensure that your shipments are compliant with the latest regulations and that all necessary documentation is properly completed.
Better communication: Separating your freight forwarder or haulier from your customs broker can help ensure that you have clear communication with each provider, and that you are aware of the progress of your shipment at each stage of the process.
Improved risk management: Separating your freight forwarding and customs brokerage services can help you mitigate risks related to customs clearance, such as potential delays or unexpected costs. A specialised customs broker can help identify and address potential issues before they become major problems, allowing you to better manage your supply chain and avoid disruptions to your business.
Overall, separating your freight forwarder or haulier from your customs broker can help you ensure compliance with regulations, avoid conflicts of interest, access specialised expertise, and manage risks in your supply chain.
AEO stands for “Authorised Economic Operator”. It is a certification issued by customs authorities to companies that meet certain security and compliance standards in their supply chain management. The AEO certification is part of a global initiative by the World Customs Organisation (WCO) to secure the international supply chain and facilitate international trade.
An AEO certified company is recognised as a reliable and low-risk trader in the international trade community. AEO certification is granted after a thorough evaluation of a company’s customs compliance, financial solvency, and security procedures. The certification provides several benefits to the certified company, such as:
– Reduced customs inspections and clearance times, which can lead to faster and more efficient trade transactions.
– Improved relationships with customs authorities and trading partners.
– Enhanced security and reduced risk of theft or loss of goods in transit.
– Potential access to simplified customs procedures in other countries with mutual recognition of AEO certifications.
In summary, AEO is a certification program that provides companies with a recognised status of being a reliable and trustworthy partner in the international supply chain. It can offer benefits such as faster and more efficient customs clearance and improved security, among others.
A Harmonised System (HS) Commodity Code or TARIC (Integrated Tariff of the European Union) code is a standardised numerical code that is used to classify products in international trade. These codes are used by customs authorities around the world to determine the amount of duty and tax to be paid on a particular product.
The HS system is maintained by the World Customs Organisation (WCO), and is used by more than 200 countries and territories. The system is based on a six-digit code, with additional digits added by individual countries or regions for more specific classification. The first two digits of the HS code represent the chapter, which is a broad classification based on the nature of the product, while the remaining digits provide more detailed information about the product.
In the European Union, the TARIC code is used in addition to the HS code to provide even more detailed information about a product. The TARIC code is a ten-digit code that includes the six-digit HS code plus an additional four digits that provide more specific information about the product’s origin, use, and other characteristics. The TARIC code is used for customs clearance and to determine the applicable duty rates for imported products.
Overall, the HS commodity code or TARIC code is an important tool for international trade, providing a standardised system for classifying products and determining the appropriate duty and tax rates for imported goods.
A Common Health Entry Document (CHED) is a digital document that is required by many countries for the importation of certain food, animal, and plant products. It is used to ensure that products being imported meet the health and safety requirements of the importing country.
The CHED is typically completed by the importer or their authorised representative and submitted electronically to the relevant authorities in the importing country prior to the shipment of the products. The document provides information about the nature of the product, its origin, and the exporter’s compliance with the relevant health and safety regulations.
The specific requirements for a CHED can vary depending on the product being imported and the regulations of the importing country. For example, the European Union requires a CHED for the importation of certain animal and plant products, while Canada requires a CHED for the importation of certain food products.
In summary, a CHED is an important document that facilitates the importation of food, animal, and plant products by ensuring that they meet the health and safety requirements of the importing country.
In the context of customs, a third country refers to a country that is outside of a customs union or free trade area. A customs union is a group of countries that have agreed to eliminate or reduce customs duties and other trade barriers between themselves, and to adopt a common external tariff on goods imported from non-member countries.
For example, the European Union (EU) is a customs union, and a third country in the context of EU customs would be any country outside of the EU. If a product is imported into the EU from a third country, it would be subject to the EU’s common external tariff, unless it is covered by a trade agreement or other arrangements between the EU and the country of origin.
In general, the customs procedures and requirements for imports from third countries are often more complex and time-consuming than those for imports from within a customs union or free trade area, as they may involve additional documentation, inspections, and fees.
An EORI number, which stands for Economic Operator Registration and Identification number, is a unique identification number assigned by the customs authorities in the European Union (EU) to businesses or individuals involved in international trade. The EORI number is used to monitor and control the movement of goods across the borders of the EU and to simplify customs procedures.
The EORI number is required for businesses or individuals who import or export goods into or out of the EU. It is also required for certain other customs procedures, such as submitting customs declarations, applying for customs authorisations, and claiming customs relief or reimbursement.
The EORI number consists of a unique code that is assigned to each business or individual by the customs authorities in the EU member state where they are established or registered. The code is usually composed of the country code of the member state followed by a unique identification number.
Having an EORI number enables businesses and individuals to move goods through customs more efficiently and reduces the risk of delays or additional charges. It also helps customs authorities to identify and monitor the movement of goods and to prevent fraud or other illegal activities related to international trade.
To obtain an EORI number, you will need to follow the registration process set by the customs authorities in the European Union (EU). The specific process and requirements can vary depending on the country where you are based or registered.
In general, the following steps are involved in getting an EORI number:
– Determine which EU member state will issue your EORI number. This will depend on the location of your business or the place where you are registered for tax or VAT purposes.
– Check the registration requirements and procedures for that member state. You can usually find this information on the customs authority’s website or by contacting them directly.
– Prepare the necessary documents and information. This may include your business registration or tax identification number, proof of identity, proof of address, and information about the nature of your business and the goods you import or export.
– Submit your application for an EORI number. This can usually be done online, through a dedicated portal or system provided by the customs authority.
– Wait for your EORI number to be issued. This can take several days or weeks, depending on the member state and the volume of applications.
Once you have obtained your EORI number, you can use it to conduct international trade within the EU and with other countries that have trading agreements with the EU. It is important to keep your EORI number up to date and to notify the customs authority of any changes in your business or contact information.
Preferential origin refers to a set of rules and criteria that determine whether a product is eligible for lower or zero tariffs under a preferential trade agreement between two or more countries. These agreements are designed to promote trade and economic cooperation by reducing barriers to the exchange of goods and services, and can take different forms, such as free trade agreements, customs unions, or economic partnership agreements.
Under a preferential trade agreement, countries agree to grant each other preferential treatment for certain products that meet the agreed-upon rules of origin. These rules specify the criteria that a product must meet in order to be considered as originating in one of the countries that are party to the agreement. The criteria can vary depending on the specific agreement, but typically include factors such as the amount of local content, the type of production process used, and the place where the product was last substantially transformed.
Products that meet the rules of origin for preferential treatment can be eligible for lower or zero tariffs when they are exported from one of the countries that are party to the agreement to another. This can make the products more competitive in the market, increase trade and investment, and stimulate economic growth.
Preferential origin is an important concept in customs and international trade, as it helps to ensure that the benefits of preferential trade agreements are granted only to the products that actually originate in the participating countries, and not to products that are merely transshipped or re-exported through them.
Non-preferential origin refers to the origin of a product that is not covered by a preferential trade agreement or other trade arrangement that provides for reduced or zero tariffs. It is the default origin status of a product when it does not meet the criteria for preferential treatment under a specific trade agreement.
Non-preferential origin is determined by a set of rules and criteria that are established by the World Trade Organisation (WTO) and applied by customs authorities in different countries. These rules are based on the concept of “substantial transformation”, which means that a product’s country of origin is the country where it underwent a significant change in form, function, or value, beyond mere assembly or packaging.
The rules for determining non-preferential origin may include various factors, such as the place where the product was produced, the origin of its components and materials, the production process used, and the percentage of value added in each country. These rules are designed to ensure that the origin of a product can be traced and verified, and to prevent fraud, transshipment, or circumvention of trade rules.
Products that are deemed to have non-preferential origin may be subject to higher tariffs or other trade barriers when they are exported to other countries. They may also be subject to non-tariff measures, such as quotas, licensing requirements, or technical regulations, depending on the trade policies and regulations of the importing country.
Postponed VAT accounting is a mechanism that allows businesses to account for and pay VAT (Value Added Tax) on imports in their VAT return, instead of paying the VAT upfront at the point of entry into the country. This mechanism is available to businesses that are registered for VAT in the country where the imports are being made.
Under postponed VAT accounting, instead of paying VAT to the customs authorities at the point of importation, the VAT-registered business records the VAT due in its VAT return as both output tax and input tax. This means that the business can offset the VAT it paid on imports against the VAT it charged on its sales, reducing the amount of VAT it owes to the tax authorities.
Postponed VAT accounting is designed to provide a cash flow advantage to businesses that import goods, as they no longer have to pay VAT upfront, which can be a significant cost, especially for high-value or high-volume imports. It also simplifies the VAT compliance process, as businesses do not have to go through the administrative process of applying for a refund of VAT paid at the point of importation.
The availability and rules of postponed VAT accounting may vary depending on the country and the specific import regime. In some cases, there may be additional requirements, such as the need to provide evidence of VAT registration, or the obligation to submit periodic statements or reports to the tax authorities. It is important for businesses to understand the rules and conditions for postponed VAT accounting in their country, to ensure compliance and avoid penalties or fines.
A temporary storage facility is a type of customs warehouse where imported goods can be held temporarily while they await clearance by the customs authorities. Temporary storage facilities are often used in international trade and transportation, where goods arrive at a port or airport and need to be stored while their customs clearance is processed.
Temporary storage facilities are licensed and regulated by the customs authorities in the country where they are located. They can be owned and operated by private companies, such as freight forwarders or logistics providers, or by the government. They typically offer secure and controlled storage for goods, with facilities for handling and inspection, as well as documentation and record-keeping.
The use of a temporary storage facility can provide several benefits to importers and exporters, such as:
Flexibility: Goods can be stored for a limited period of time, allowing importers and exporters to better manage their supply chain and avoid congestion or delays at the port or airport.
Cost efficiency: Storage fees for temporary storage facilities are typically lower than for long-term storage facilities, which can reduce the cost of importing and exporting goods.
Customs compliance: Goods held in a temporary storage facility are under customs supervision, which ensures that they comply with all applicable customs regulations and requirements before they are released for distribution or sale.
However, the use of a temporary storage facility also requires careful planning and coordination, as well as compliance with all customs procedures and documentation requirements. Failure to comply with customs regulations or deadlines can result in penalties or fines, as well as delays or other negative consequences for the import or export process.
A direct representative refers to a person or entity authorised by an importer or exporter to act on their behalf in customs-related matters. A direct representative can be a legal or natural person, such as a customs broker, freight forwarder, or other third-party logistics provider.
In general, a direct representative acts as an intermediary between the importer or exporter and the customs authorities, providing a range of services related to customs clearance and compliance, such as:
– Preparation and submission of customs declarations and other required documents
– Payment of customs duties and taxes on behalf of the importer or exporter
– Communication with customs officials regarding the status of the import or export process
– Coordination of transport, warehousing, and other logistics services related to the import or export process
The use of a direct representative can be beneficial for importers and exporters who may lack the necessary knowledge, resources, or expertise to manage their customs-related activities. It can also help ensure compliance with complex customs regulations and reduce the risk of errors or delays in the clearance process.
However, it is important for importers and exporters to carefully choose and evaluate their direct representative, as they will be held responsible for any errors or omissions made by their representative. It is also important for both parties to establish clear roles, responsibilities, and expectations, as well as to ensure that all necessary authorisations and documentation are in place.
An indirect representative refers to a person or entity that is authorised by an importer or exporter to act on their behalf in customs-related matters, but who does not take legal responsibility for the transactions. Unlike a direct representative, an indirect representative does not have a direct contractual relationship with the customs authorities.
An indirect representative can be a legal or natural person, such as a freight forwarder, shipping agent, or other intermediary. They may provide a range of services related to customs clearance and compliance, such as:
– Preparation and submission of customs declarations and other required documents
– Communication with customs officials regarding the status of the import or export process
– Coordination of transport, warehousing, and other logistics services related to the import or export process
However, the use of an indirect representative can also pose certain risks and challenges, particularly in terms of customs compliance. Importers and exporters who use indirect representatives are ultimately responsible for ensuring that their transactions comply with all applicable customs regulations and requirements, and may be held liable for any errors or omissions made by their representative.
In some cases, the use of an indirect representative may also limit the importer or exporter’s ability to control the customs clearance process or to obtain timely and accurate information about the status of their transactions. It is therefore important for importers and exporters to carefully evaluate the benefits and risks of using an indirect representative, and to establish clear communication and documentation requirements to ensure compliance and minimise risk.
A direct representative form is a document used to authorise a customs broker, freight forwarder, or other third-party logistics provider to act on behalf of an importer or exporter in customs-related matters. The direct representative form is also known as an authorisation form, power of attorney, or customs clearance instruction.
The direct representative form typically includes the following information:
– The name and contact information of the importer or exporter
– The name and contact information of the direct representative
– The type and scope of the services to be provided by the direct representative, such as customs clearance, documentation, or payment of duties and taxes
– The duration of the authorisation
– The signature and date of the importer or exporter
The direct representative form is a legal document that grants the direct representative the authority to act on behalf of the importer or exporter in customs-related matters. It is therefore important for both parties to carefully review and agree to the terms and conditions of the authorisation, and to ensure that all necessary information and documentation are provided.
The use of a direct representative form can help ensure compliance with customs regulations and reduce the risk of errors or delays in the clearance process. It is also an important tool for managing the import or export process, as it allows the importer or exporter to delegate certain tasks and responsibilities to a trusted third-party provider.
Binding Tariff Information (BTI) is a document issued by customs authorities that provides a legally binding classification of goods for import and export purposes. The BTI specifies the commodity code and description of goods, the rate of duty that applies, and any additional taxes or charges that may be levied.
The classification of goods is based on the Harmonized System (HS) code, a standardised system used by customs authorities worldwide to classify goods for trade purposes. The HS code is an internationally recognised code that is used to identify goods for customs, statistical, and economic purposes.
A BTI is issued to an importer or exporter who requests a classification decision from customs authorities. The BTI provides certainty to businesses, allowing them to plan their import and export activities with confidence, knowing the correct classification of goods and the applicable duties and taxes. The BTI is valid throughout the European Union, and a single BTI can cover multiple shipments of the same product.
It is important to note that a BTI is specific to the product described in the application, and any changes to the product or its intended use may require a new BTI to be issued.
Binding Origin Information (BOI) is a document issued by customs authorities that provides a legally binding determination of the origin of goods for import and export purposes. The BOI specifies the country of origin of the goods, which is important for determining the customs duty and other trade measures that may apply to the goods.
The origin of goods is determined by the rules of origin, which specify the criteria for determining where a product was made. The rules of origin vary by trade agreement and may consider factors such as the place where the product was manufactured, the percentage of local content used in its production, and the value of the product’s inputs.
A BOI is issued to an importer or exporter who requests a determination of the origin of their goods. The BOI provides certainty to businesses, allowing them to plan their import and export activities with confidence, knowing the correct origin of their goods and the applicable customs duty and other trade measures.
Like a BTI, a BOI is specific to the product described in the application, and any changes to the product or its production process may require a new BOI to be issued. The BOI is valid throughout the European Union, and a single BOI can cover multiple shipments of the same product.
Incoterms (International Commercial Terms) are a set of standardised trade terms published by the International Chamber of Commerce (ICC). They are widely used in international commercial transactions to define the responsibilities and obligations of the buyer and seller with respect to the delivery of goods.
The Incoterms are a set of three-letter codes that specify the following:
– The delivery point or location where the risk of loss or damage to the goods is transferred from the seller to the buyer.
– The division of costs and responsibilities between the buyer and seller for the transportation, insurance, and other charges associated with the shipment of goods.
– The documentation required for the shipment of goods.
The current version of Incoterms is Incoterms 2020, which includes 11 different terms, each representing a different set of delivery and payment obligations. Some of the most commonly used Incoterms include:
– FOB (Free on Board): the seller is responsible for loading the goods onto a vessel at the port of shipment, while the buyer is responsible for all costs and risks associated with the transportation of the goods from that point.
– CIF (Cost, Insurance and Freight): the seller is responsible for the cost of transportation and insurance to the port of destination, while the buyer is responsible for unloading the goods and any customs duties or taxes.
– EXW (Ex Works): the seller is responsible for making the goods available at their premises, and the buyer is responsible for all costs and risks associated with the transportation of the goods from that point.
It’s important to note that Incoterms are not legally binding, but are rather a set of voluntary guidelines that parties to a contract can use to allocate responsibilities and costs in a clear and standardised way.
Customs clearance in Ireland refers to the process of verifying and authorising the import or export of goods by the relevant government authorities. It is a mandatory process that ensures that all goods that enter or leave the country comply with local laws and regulations, and that all duties and taxes are paid.
During the customs clearance process, the customs officials verify the details of the goods, including their quantity, value, and country of origin. They also check the accompanying documentation, such as invoices, bills of lading, and permits, to ensure that the goods are legally allowed to enter or exit the country.
Once the goods have been cleared by customs, they are allowed to enter or exit the country and can be delivered to their intended destination. Customs clearance is necessary for all goods that cross international borders, including commercial shipments, personal goods, and gifts. It is important to comply with customs regulations and requirements to avoid delays, fines, or other penalties.
The duration of customs clearance in Ireland can vary depending on several factors such as the volume of goods being cleared, the type of goods being imported or exported, the completeness of the required documentation, and the level of scrutiny required by the customs officials.
In general, customs clearance in Ireland can take anywhere from a few hours to several days, and sometimes even longer. Most goods that comply with regulations and have complete documentation are cleared relatively quickly, often within a few hours. However, if there are any discrepancies or issues with the documentation or the goods themselves, the clearance process may be delayed while the customs officials investigate further.
It is important to factor in enough time for customs clearance when planning international shipments, as delays can impact delivery schedules and incur additional costs. To help expedite the customs clearance process, it is advisable to ensure that all documentation is accurate, complete, and submitted in a timely manner.
The specific documents required for customs clearance in Ireland can vary depending on the nature of the goods being imported or exported, but in general, the following documents are required:
Commercial Invoice: This document provides a detailed description of the goods being shipped, including their value, quantity, and origin.
Bill of Lading or Airway Bill: This document serves as a receipt for the goods being transported and includes information such as the name of the shipper, the consignee, and the carrier.
Packing List: This document provides a detailed list of the goods being shipped, including their weight, dimensions, and quantity.
Import or Export License or Permit: Depending on the nature of the goods being shipped, an import or export license or permit may be required.
Certificate of Origin: This document is used to verify the country of origin of the goods being shipped.
Insurance Certificate: This document provides proof of insurance coverage for the goods being shipped.
Other Documents: Depending on the nature of the goods being shipped, additional documents such as health certificates, phytosanitary certificates, or hazardous materials declarations may be required.
It is important to ensure that all required documentation is accurate, complete, and submitted in a timely manner to avoid delays or other issues during the customs clearance process.
There are several items that are prohibited from entering Ireland through customs. These include:
Counterfeit goods: Any goods that infringe on intellectual property rights, such as counterfeit clothing, accessories, or electronics, are prohibited.
Illegal drugs: Any illegal drugs or substances, including cannabis, are strictly prohibited.
Offensive materials: Any materials that are considered offensive, such as pornographic materials or hate speech, are prohibited.
Endangered species: Any products made from endangered species, including ivory, fur, or certain plants, are prohibited.
Weapons: Firearms, ammunition, explosives, and other weapons are strictly prohibited without the proper permits and licenses.
Certain food products: Some food products, such as meat, dairy, and plants, are restricted due to the risk of introducing diseases or pests to the country.
Cultural artifacts: Any cultural artifacts, such as archaeological or historical items, may require permits or licenses to import or export.
It is important to check the regulations and restrictions before attempting to import any goods into Ireland to avoid potential penalties or legal issues.
An ATR.1 certificate is a customs document used in trade between Turkey and the European Union (EU), including Ireland. The certificate allows for duty-free movement of goods between Turkey and the EU under the provisions of the Customs Union between Turkey and the EU.
To obtain an ATR.1 certificate, the exporter must provide proof of the origin of the goods, such as an invoice. The certificate must be completed and signed by the exporter and certified by the customs authorities in Turkey before the goods are exported.
In Ireland, the ATR.1 certificate must be presented to the customs authorities upon importation of the goods, along with other relevant documentation, such as a commercial invoice and bill of lading. The certificate serves as proof that the goods are eligible for duty-free treatment under the Customs Union agreement between Turkey and the EU.
It’s important to note that the requirements and procedures for obtaining an ATR.1 certificate can vary depending on the specific goods being imported and the regulations of the importing country. It’s always advisable to consult with a customs broker to ensure compliance with all applicable regulations.
A EUR1 movement certificate is a customs document used in trade between the European Union (EU) and certain countries with which the EU has established a preferential trade agreement, including Ireland. The certificate allows for the importation of goods into the EU at a reduced or zero rate of duty, depending on the specific agreement in place with the exporting country.
To obtain a EUR1 certificate, the exporter must provide proof of the origin of the goods, such as a statement on the commercial invoice or a separate certificate of origin issued by the relevant authorities in the exporting country. The EUR1 certificate must be completed and signed by the exporter and certified by the customs authorities in the exporting country before the goods are exported.
In Ireland, the EUR1 certificate must be presented to the customs authorities upon importation of the goods, along with other relevant documentation, such as a commercial invoice and bill of lading. The certificate serves as proof that the goods are eligible for preferential treatment under the applicable trade agreement between the EU and the exporting country.
It’s important to note that the requirements and procedures for obtaining a EUR1 certificate can vary depending on the specific goods being imported and the regulations of the importing country. It’s always advisable to consult with a customs broker to ensure compliance with all applicable regulations.
A REX number is a registration number used in trade between the European Union (EU) and certain countries with which the EU has established a preferential trade agreement, including Ireland. The REX system, which stands for Registered Exporter system, is used to certify the origin of goods and allows exporters to self-certify the origin of their goods instead of obtaining a certificate of origin from the relevant authorities in the exporting country.
Under the REX system, exporters must register with the relevant authorities in their country and obtain a REX number before they can use self-certification to prove the origin of their goods. Once registered, the exporter can use their REX number on all relevant export documents to declare the origin of the goods.
In Ireland, the REX system is used to certify the origin of goods being imported into the country from countries with which the EU has a preferential trade agreement. Importers can verify the origin of the goods by checking the REX number on the relevant export documents, such as the invoice or bill of lading.
It’s important to note that the REX system only applies to certain preferential trade agreements between the EU and other countries, and not to all imports or exports. It’s always advisable to consult with a customs broker to ensure compliance with all applicable regulations.
A Form A (GSP) document was a certificate of origin used in trade between the European Union (EU) and certain developing countries, including those in Africa, the Caribbean, and the Pacific. It allowed goods from these countries to benefit from preferential tariff rates when being imported into the EU. The Form A (GSP) document was used to certify that the goods originated from the designated country and met the necessary criteria to qualify for preferential treatment.
However, the use of Form A (GSP) has been phased out and replaced by the REX system, which stands for Registered Exporter System. Under the REX system, exporters can self-certify the origin of their goods instead of obtaining a certificate of origin from the relevant authorities in the exporting country. This means that the use of Form A (GSP) certificates is no longer applicable in trade between the EU and countries with which the EU has established a preferential trade agreement, including Ireland.
Therefore, if you are involved in trade with Ireland and need to prove the origin of your goods for preferential tariff treatment, you will need to use the REX system and obtain a REX number. The REX system allows exporters to self-certify the origin of their goods, provided they have been registered with the relevant authorities and meet the necessary criteria. Importers can then verify the origin of the goods by checking the REX number on the relevant export documents, such as the invoice or bill of lading.
An Arab-Irish Certificate of Origin (COO) is a document that certifies the country of origin of goods being exported from Ireland to one of the 19 Arab League countries. It confirms that the goods were manufactured, produced, or processed in Ireland and meets the requirements of the importing country. The COO is required by the customs authorities of the destination country to determine the applicable tariff rate and to ensure compliance with all applicable import regulations. The Arab-Irish COO has been in use since the early 1990s and has gone through several updates over the years to ensure compliance with the latest trade regulations and agreements.
Arab League Countries: Algeria, Bahrain, Comoros, Djibouti, Egypt, Iraq, Jordan, Kuwait, Lebanon, Libya, Mauritania, Morocco, Oman, Palestine, Qatar, Saudi Arabia, Somalia, Sudan, Tunisia
In Ireland, Irish Revenue & Customs mandate that all Customs Declarations and associated documents must be retained by the declarant for a duration of three years, in addition to the ongoing current year. This retention period is essential in the event of a Customs Audit, ensuring compliance with regulatory requirements set forth by Irish Revenue & Customs.
For the optimal management of business records and adherence to customs regulations, it is imperative to maintain these documents for the specified period, allowing for comprehensive compliance and readiness in the event of an audit.
At Beagans Limited, after the stipulated retention period for documents has elapsed, our procedures ensure a secure and compliant handling process. Document disposal is executed in accordance with established data management protocols to maintain confidentiality and regulatory compliance.
Our company employs secure methods for document destruction, including offsite shredding at an ISO 9001:2015 & ISO 14001:2015 accredited facility for physical documents. This meticulous approach ensures the complete and irreversible disposal of sensitive information, safeguarding against unauthorised access or data breaches.