If your business is involved in importing goods into both Ireland and the United Kingdom, you know that navigating the complex world of customs declarations and regulations can be a challenging task. That’s where Beagans Limited comes in – we specialise in providing expert customs clearance services to businesses of all sizes, including helping with import declarations into both countries.
Our team of experienced professionals has a deep understanding of Irish and UK customs procedures and regulations, as well as the latest technology and software to ensure that your import declarations are completed accurately and on time.
We’ll work closely with you to gather all the necessary information and documentation, and then handle the submission of your import declarations to the relevant customs authorities.
With Beagans Limited, you can rest assured that your imports will be cleared quickly and efficiently, without any unnecessary delays or penalties. And because we offer a range of additional services, including IPR, OPR, and temporary import and export declarations, we can handle all of your customs clearance needs for both countries under one roof.
Don’t let cross-border import declarations hold you back – contact Beagans Limited today to learn how we can help streamline your import processes and ensure compliance with customs regulations in both Ireland and the UK.
Please complete our Import form below.
How do you import goods into Ireland / EU?
Importing goods into Ireland and the European Union (EU) involves several steps and requirements.
Determine the classification and origin of your goods: The classification and origin of your goods will determine the applicable customs duties, taxes, and regulations. You will need to obtain a Binding Tariff Information (BTI) and Binding Origin Information (BOI) from the customs authorities if you need legal certainty on the classification or origin of your goods.
Obtain an EORI number: An Economic Operator Registration and Identification (EORI) number is required to import goods into the EU. You can apply for an EORI number on the Revenue’s Online Service (ROS) website.
Choose a mode of transport: You can import goods into the EU by sea, air, road, or rail. You will need to choose a mode of transport that suits your needs and obtain the necessary transport documents.
Complete import documentation: You will need to complete various import documents, such as a customs declaration and an invoice, which must be submitted to customs. You may also need to obtain additional permits or licenses for certain goods, such as chemicals or food products.
Pay import duties and taxes: You will need to pay any applicable customs duties and taxes when your goods arrive in the EU. You can pay these through a customs agent or broker.
Receive your goods: Once your goods have been cleared by customs, they will be released to you or your authorised agent for delivery.
It’s important to note that importing goods into the EU can be complex, and the specific requirements and procedures may vary depending on the type of goods, their origin, and the mode of transport. Therefore, it’s recommended to seek the assistance of a customs agent or broker to ensure compliance with all applicable regulations and requirements.
What information is required to create an Import Declaration?
An Import Declaration is a document used to declare imported goods to customs authorities in the European Union (EU). To create an Import Declaration, the following information is typically required:
EORI number: An Economic Operator Registration and Identification (EORI) number is required to import goods into the EU. The Import Declaration will require the EORI number of the importer, which can be obtained from the customs authorities.
Description of the goods: A detailed description of the imported goods is required, including the quantity, value, and any relevant codes, such as the Harmonized System (HS) code or the Combined Nomenclature (CN) code.
Country of origin: The country of origin of the imported goods must be declared, and the proof of origin must be provided, such as a certificate of origin or a declaration of origin.
Customs procedure code: The customs procedure code (CPC) must be provided, which indicates the customs regime under which the goods will be placed, such as release for free circulation, temporary admission, or inward processing.
Transport information: The Import Declaration requires information on the mode of transport, the carrier, the route, and the place of loading and unloading.
Valuation information: The value of the imported goods must be declared, and the method of valuation, such as transaction value or customs value, must be indicated.
Payment of duties and taxes: The Import Declaration requires payment of any applicable customs duties, VAT, and other taxes. The method of payment, such as through a customs agent or broker, must be indicated.
Supporting documents: The Import Declaration will require supporting documents, such as an invoice, a bill of lading, or a packing list, to verify the information provided.
It’s important to note that the specific information required for an Import Declaration may vary depending on the type of goods and their origin. Therefore, it’s recommended to seek the assistance of a customs agent or broker to ensure compliance with all applicable regulations and requirements.
What is Import Duty & How is it Calculated?
Import duty, also known as customs duty, is a tax that is levied by the government on goods that are imported into a country. In the European Union (EU), import duty is calculated based on the value of the goods being imported, as well as any applicable tariffs or taxes.
The following are the key steps involved in calculating import duty in the EU:
Determining the value of the goods: The value of the goods is determined based on the transaction value of the goods, which is the price paid or payable for the goods. This value may be adjusted to account for any additional costs incurred in bringing the goods to the EU, such as freight, insurance, and handling charges.
Identifying the correct commodity code: The next step is to identify the correct commodity code for the goods being imported. The commodity code is a 10-digit code that is used to classify goods for customs purposes. The correct commodity code is important as it determines the applicable tariff and any additional taxes or charges that may apply.
Determining the applicable tariff: Once the correct commodity code has been identified, the applicable tariff is determined based on the EU’s Common Customs Tariff (CCT). The CCT sets out the tariffs that apply to different categories of goods. The tariff may be expressed as a percentage of the value of the goods or as a fixed amount per unit of the goods.
Calculating any additional taxes or charges: In addition to the tariff, there may be additional taxes or charges that apply to the goods being imported. These may include value-added tax (VAT), excise duties, or anti-dumping duties. The rate of these taxes or charges will depend on the nature of the goods being imported and the country of origin.
Paying the import duty: Once the import duty has been calculated, it must be paid to the customs authorities before the goods can be released into the EU.
It’s worth noting that the EU has free trade agreements with a number of countries, which can result in lower or zero tariffs for goods imported from those countries. However, even in these cases, it is still necessary to determine the correct commodity code and calculate any applicable taxes or charges.
How is Import VAT Calculated?
Import VAT (Value-Added Tax) is a tax that is charged on goods that are imported into the European Union (EU). It is calculated on the value of the imported goods, including the cost of the goods, import duty, any transport, insurance, and other charges incurred in getting the goods to the EU border.
The following are the key steps involved in calculating import VAT in the EU:
Determining the applicable VAT rate: The VAT rate for the imported goods will depend on the nature of the goods being imported and the country of origin. The standard VAT rate in the Ireland is typically between 0% and 23%, although there are also reduced rates for certain goods and services.
Calculating the import VAT: Once the value of the goods and the applicable VAT rate have been determined, the import VAT can be calculated by multiplying the value of the goods by the applicable VAT rate.
Paying the import VAT: The importer is responsible for paying the import VAT to the customs authorities. The VAT is typically paid at the same time as any import duty that may be applicable.
It’s worth noting that, the importer can reclaim the VAT paid at import as long as they are VAT registered in the state or they can postpone the VAT payment under Postponed VAT Accounting (PVA). VAT cannot be reclaimed if the goods are imported by a private person.
What happens if my shipment goes Orange / Red?
When an Irish import entry is submitted to the customs authorities, it may be subject to a risk analysis and assigned a orange or red routing depending on the level of risk associated with the goods being imported. The routing system is designed to ensure that customs resources are focused on high-risk consignments while reducing the level of intervention for lower-risk consignments.
If your Irish import entry is assigned a red or orange routing, it means that the customs authorities have identified the consignment as potentially high-risk, and additional checks and inspections will be required before the goods can be released.
The specific procedures that will apply to a consignment that is subject to red or orange routing will depend on the nature of the goods and the reasons for the routing. However, in general, the following procedures may apply:
Physical inspection of the goods: The customs authorities may require the goods to be physically inspected to verify their quantity, quality, and authenticity. This may involve opening the packages and taking samples for laboratory analysis.
Documentation checks: The customs authorities may review the accompanying documentation, such as the commercial invoice, packing list, and transport documents, to ensure that the information provided is accurate and complete.
Payment of import duty and VAT: If import duty and/or VAT is due on the goods, these taxes will need to be paid before the goods can be released. The customs authorities may require additional documentation to verify the value of the goods and the amount of tax due.
Additional permits and licenses: Depending on the nature of the goods being imported, additional permits or licenses may be required. For example, the import of certain products may require a specific license or permit from the relevant authorities.
It’s worth noting that the additional checks and inspections required for consignments that are subject to red or orange routing may result in delays and additional costs. It is therefore important to ensure that all documentation and information provided is accurate and complete, and that any necessary permits or licenses are obtained in advance of the import.
What is Anti Dumping Duty / Countervailing Duty?
Anti-dumping duty and countervailing duty are trade remedies that governments may use to protect their domestic industries against unfair trade practices. These remedies are intended to address situations where foreign companies are selling goods in the domestic market at a price that is lower than the price at which they sell the same or similar goods in their home market, or where they are benefiting from government subsidies.
Anti-dumping duty is a tax imposed on imports that are sold in the importing country at less than their normal value, which is usually the price of the same or similar goods in the exporter’s home market. Anti-dumping duties are intended to level the playing field between domestic producers and foreign exporters, by offsetting the price advantage created by the dumping.
Countervailing duty, on the other hand, is a tax imposed on imports that are benefiting from government subsidies. Countervailing duties are intended to offset the advantage that foreign exporters may have as a result of subsidies provided by their governments, such as grants, loans, tax breaks, and other forms of financial support.
In both cases, the amount of duty imposed is intended to equalise the cost of the imported goods to the same level as the domestic products. This can make the imported products more expensive and less competitive, thereby protecting the domestic industry from unfair competition.
It’s worth noting that anti-dumping duty and countervailing duty measures are subject to international rules and regulations under the World Trade Organisation (WTO) agreements. In general, these measures must be based on evidence of dumping or subsidisation and must be applied in a non-discriminatory manner to avoid any unfair trade practices.
What is an EU Import Quota?
An EU import quota is a type of trade policy that limits the quantity of a particular product that can be imported into the European Union (EU) during a specific period of time. Import quotas are typically used to protect domestic producers from foreign competition, by limiting the supply of imported products and thereby increasing the prices of the products in the domestic market.
Under an EU import quota, a specific quantity of a product can be imported into the EU at a reduced or zero tariff rate, up to the limit of the quota. Once the quota limit is reached, any additional imports of the product will be subject to a higher tariff rate or may be prohibited altogether.
Import quotas can be administered in various ways. For example, an import quota may be allocated through a first-come, first-served basis, or it may be allocated through a system of import licenses, which are issued to eligible importers based on certain criteria.
The EU uses import quotas for a wide range of products, including agricultural products, textiles, and industrial goods. The use of import quotas is subject to international rules and regulations under the World Trade Organisation (WTO) agreements, which require that quotas be allocated in a transparent and non-discriminatory manner. The EU is also a signatory to various free trade agreements, which can affect the use of import quotas for products traded with countries that have such agreements.