Why choose an independent Customs Broker?

When you employ an Independent Customs Broker to work on your behalf in all customs matters it ensures you are appointing a dedicated organisation who are experts in the customs field. Their sole purpose is completing your customs declarations and ensuring they are fully EU customs compliant.

When you employ a Freight Forwarder / Haulier who also carries out some customs clearance work you cannot be guaranteed that their level of customs knowledge is enough to deal with your specific customs clearance requirements.

Why is it important to separate your Freight Forwarder / Haulier from your Customs Broker?

It is important to separate your customs clearance work from the transport and shipping aspect of the import / export process.

The separation allows for no conflict of interest as certain Freight Forwarders / Hauliers may have ties to a certain Customs Broker who may not act in your best interests whereas when you appoint an Independent Broker like Beagans Limited our main priority is ensuring your goods are customs cleared in accordance with EU regulations.

It also allows for a one point contact for all customs declarations in the event of a customs audit, These are routine in most cases but you will be requested to provide Irish Revenue with all supporting documentation for a number of shipments over the previous four years. Part of this documentation you will need to supply is the Single Administrative Document (SAD) which is created by the Customs Broker. This document is not centralised and accessible by all other brokers so you would need to request the information from all the various brokers you use which is very time consuming. If you employed an independent broker like Beagans Limited we would be able to provide you with all the required documents for the audit and be there as a point of contact to guide you through the audit process.

What is AEO?

AEO status is a certified standard authorisation issued by customs administrations in the European Union (EU). It certifies that an economic operator has met certain standards in relation to:

Safety and security, systems to manage commercial records, compliance with customs rules, financial solvency, practical standards of competence or professional qualifications.

This is primarily a trade facilitation measure that recognises reliable operators and encourages best practice in the international supply chain.

What is a HS Commodity Code / TARIC Code?

Harmonised System (HS) of tariff nomenclature is an internationally standardised system of names and numbers to classify traded products. It came into effect in 1988 and has since been developed and maintained by the World Customs Organisation (WCO).

Each HS Code has a specific duty rate for the import of the related goods into Ireland / EU.

What is a CHED document?

A CHED (Common Health Entry Document) is a mandatory document that must be presented at the border control post (BCP) in order to carry out security checks when these goods enter the Ireland / EU.

Live Animals, Products of Animal Origin (POAO), Products of Plant Origin, Feed and Food products all require a specific type of CHED to be created in order to allow the import of said goods into Ireland / EU.

What is a Third Country?

A third country for trade and customs purposes is a country which is not a member of the European Union, or any other agreement associated with lessening barriers to trade and movement of people such as the European Economic Area (EEA), Customs Union or European Free Trade Area (EFTA). As of 1 January 2021, the UK became a third country for trade and customs purposes.

What is an EORI Number?

An Economic Operators Registration and Identification (EORI) number is a European Union registration and identification number for businesses which undertake the import or export of goods into or out of the EU.

How do I get an EORI Number?

In Ireland this is your VAT Number which has been approved for Exporting & Importing to and from Ireland. There may be a requirement for you or your accountant to add your VAT Number to the EORI system in order to validate it.

What is Preferential Origin?

Preferential Origin is the term used for goods which have been exported from a country with a Free Trade Agreement (FTA) with the EU. The goods originating in said countries are given special duty rates to encourage trade between the EU and the FTA Countries. The duty rates for preferential goods could be reduced rates or zero rated.

What is Non Preferential Origin?

Non Preferential Origin is the term used for goods who may have been exported from a country with a Free Trade Agreement (FTA) with the EU but do not originate in said country so they cannot avail of the reduced / zero rate of duty.

What is Postponed VAT Accounting (PVA)?

Postponed VAT Accounting is a cash flow alleviation method introduced by the EU when the United Kingdom left the EU. It allows EU traders to postpone the VAT payment on the import of goods into the EU to their VAT returns rather than paying the VAT at the point of entry.

What is a TSF?

A TSF or Temporary storage facility is a customs controlled warehouse for the retention of imported goods until the Vat / Duty has been paid and customs released by Irish Revenue.

What is a Direct Representative?

The direct representative acts in the name of and on behalf of the importer or exporter. The importer or exporter is exclusively responsible for any customs debt that may arise as a consequence of the declaration.

What is an Indirect Representative?

An indirect representative is an agent who acts in its own name on behalf of the importer or exporter. The Indirect Representative is responsible for any customs debt that may arise as a consequence of the declaration.

What is a Direct Representative Form?

A Direct Representative Form is the form to be completed by the Importer / Exporter within the EU authorising the customs agent (Beagans Limited) to act on their behalf in declaring goods to Irish Revenue for Export / Import.

What is Binding Tariff Information (BTI)?

A Binding Tariff Information (BTI) decision is a written legally binding tariff classification of your goods by Irish Revenue. It’s not a legal requirement, but it provides assurance that your goods have the correct HS code.

What is Binding Origin Information (BOI)?

BOI is a European Union (EU) wide system. This system allows you to obtain a decision from an individual EU Member State on the origin of your goods. These decisions are legally binding throughout the EU. It is not mandatory for you to obtain a BOI. However, if you wish to have the origin of your goods clarified you can use the BOI system.

What are incoterms?

Incoterms (International Commercial Terms) are widely-used terms of sale. They are a set of 11 internationally recognised rules of trade which define the responsibilities of sellers and buyers. Incoterms specify who is responsible for paying for and managing the shipment, insurance, documentation, customs clearance, and other logistical activities.