Importing a vehicle from outisde the EU
Importing a vehicle from a third country (a country outside the EU) into Ireland involves several steps and requirements.
First, the importer needs to verify if the vehicle meets Irish standards and regulations, including roadworthiness and environmental standards. The importer also needs to pay Value Added Tax (VAT), customs duty, and other charges upon the arrival of the vehicle in Ireland.
Second, the importer needs to register the vehicle with the Irish authorities, which requires several documents, such as the vehicle’s certificate of conformity, roadworthiness certificate, and evidence of ownership. The importer also needs to pay the registration fee (VRT) and any applicable motor tax.
Finally, the importer needs to obtain motor insurance coverage for the vehicle. This may require the importer to provide additional documentation or evidence of their driving history.
Department of Agriculture, Food & Marine (DAFM)
The Department of Agriculture, Food and the Marine (DAFM) is responsible for the import controls of animals, plants, and related products entering Ireland.
Their primary role is to protect Ireland from the introduction and spread of animal and plant diseases, pests, and invasive species. The DAFM implements and enforces regulations and standards relating to animal welfare, food safety, and plant health to ensure that imports meet Irish standards and do not pose a risk to human or animal health or the environment.
The DAFM conducts inspections of imports at ports and airports, and may require certain documentation, such as veterinary certificates or phytosanitary certificates, to accompany certain imports. The department may also carry out physical checks on consignments of animals, plants, and products to ensure compliance with import regulations.
In addition to their import control responsibilities, the DAFM also supports Irish exporters by providing certification and inspection services for animal and plant products destined for export to other countries.
Department of Forestry
The Department of Forestry is responsible for forestry import controls in Ireland.
Their primary role is to protect Irish forests and woodlands from the introduction and spread of harmful pests and diseases, which could have devastating effects on the ecosystem and forestry industry. The Department of Forestry implements and enforces regulations and standards to ensure that forestry imports meet Irish requirements and do not pose a risk to Irish forests and woodlands.
The Department of Forestry conducts inspections of forestry imports at ports and airports, and may require certain documentation, such as phytosanitary certificates, to accompany certain imports. The department may also carry out physical checks on consignments of forestry products to ensure compliance with import regulations.
In addition to their import control responsibilities, the DAFM also supports the forestry sector in Ireland through a range of initiatives, such as forest management and grants schemes, to promote sustainable forestry practices and encourage the growth of the forestry industry in Ireland.
Department of Fisheries
The Department of Fisheries is responsible for fisheries import controls in Ireland.
Their primary role is to ensure that imported fish and fishery products meet Irish standards and regulations, particularly in terms of food safety, animal health, and welfare. The Department of Fisheries implements and enforces regulations and standards to ensure that fisheries imports do not pose a risk to human or animal health or the environment.
The Department of Fisheries conducts inspections of fisheries imports at ports and airports, and may require certain documentation, such as veterinary certificates or catch certificates, to accompany certain imports. The department may also carry out physical checks on consignments of fish and fishery products to ensure compliance with import regulations.
In addition to their import control responsibilities, the DAFM also supports the fisheries sector in Ireland through a range of initiatives, such as research and development, grants and funding, and the promotion of sustainable fishing practices. The department works closely with stakeholders in the fisheries industry to promote growth and development while ensuring the protection of Irish waters and marine resources.
Common Health Entry Document (CHED)
A Common Health Entry Document (CHED) is a mandatory document required for the importation of certain products of animal origin into Ireland and other EU member states. The document provides information on the nature, origin, and destination of the consignment, as well as details on the health and veterinary certification of the products.
The CHED is used to communicate information between the competent authorities responsible for import control in the exporting country and those in the importing country. The document is used to verify that the products meet EU health and safety standards and to prevent the introduction and spread of animal diseases.
The CHED must be presented to the competent authorities at the point of entry in Ireland. The document must accompany the consignment throughout its journey to Ireland and must be available for inspection by the relevant authorities at any time during the import process.
Inward Processing Relief (IPR)
Inward Processing Relief (IPR) is a customs procedure that allows importers in Ireland to temporarily import goods from outside the EU for processing or repair, with relief from customs duties and taxes.
Under IPR, the imported goods can be processed or repaired in Ireland, using materials and components sourced from within the EU or the imported goods themselves. The processed or repaired goods can then be re-exported outside the EU or released onto the EU market, with customs duties and taxes being levied only on the value added during the processing or repair.
IPR is designed to support the competitiveness of EU industry by allowing for more efficient and cost-effective processing or repair of goods, without the burden of customs duties and taxes on the initial import. However, strict rules apply to the use of IPR, including detailed record-keeping requirements and compliance with EU customs and trade regulations.
To use IPR, importers must apply for authorisation with the Irish Revenue Commissioners, and meet certain conditions and criteria. The goods must be used in accordance with the authorised use, and must be properly accounted for and reported to the relevant authorities.
Outward Processing (OPR)
Outward Processing Relief (OPR) is a customs procedure that allows exporters in Ireland to temporarily export goods outside the EU for processing or repair, with relief from customs duties and taxes.
Under OPR, the exported goods can be processed or repaired outside the EU, using materials and components sourced from within the EU or the exported goods themselves. The processed or repaired goods can then be re-imported into the EU, with customs duties and taxes being levied only on the value added during the processing or repair.
OPR is designed to support the competitiveness of EU industry by allowing for more efficient and cost-effective processing or repair of goods, without the burden of customs duties and taxes on the initial export. However, strict rules apply to the use of OPR, including detailed record-keeping requirements and compliance with EU customs and trade regulations.
To use OPR, exporters must apply for authorisation with the Irish Revenue Commissioners, and meet certain conditions and criteria. The goods must be used in accordance with the authorised use, and must be properly accounted for and reported to the relevant authorities.
Customs Warehousing Procedure
Customs warehousing is a customs procedure that allows importers in Ireland to store goods from outside the EU in a designated customs warehouse without the payment of import duties or taxes.
Under the customs warehousing procedure, the goods are placed under a customs suspension arrangement, which means that they are not released for free circulation in the EU and do not incur customs duties or taxes until they are removed from the warehouse. This allows importers to delay the payment of customs duties and taxes until the goods are needed for consumption or sale within the EU.
Customs warehousing can be beneficial for importers who need to store large quantities of goods for a prolonged period of time, or who need to consolidate goods from multiple shipments into one location. The procedure also allows for certain activities, such as labeling, repackaging, and quality control inspections, to be carried out on the goods while they are in the warehouse.
To use customs warehousing, importers must apply for authorisation with the Irish Revenue Commissioners, and meet certain conditions and criteria. The goods must be properly declared, identified, and secured in the warehouse, and must be properly accounted for and reported to the relevant authorities. The importer must also provide a financial guarantee to cover any potential customs duties or taxes that may be owed on the goods.
End-Use Relief
End-use relief is a customs procedure that allows importers in Ireland to import certain goods from outside the EU at a reduced rate of customs duty or even duty-free, on the condition that the goods are used for a specific end-use purpose.
End-use relief is typically available for goods that are intended for use in specific industries, such as the agricultural, energy, or telecommunications sectors. To qualify for end-use relief, the goods must be used for their intended purpose within a specific timeframe and cannot be sold or transferred to another party without the approval of the customs authorities.
To use end-use relief, importers must apply for authorisation with the Irish Revenue Commissioners and provide detailed information about the intended use of the goods. They must also comply with certain conditions and criteria, such as maintaining accurate records of the use of the goods and reporting any changes to the end-use purpose to the customs authorities.
If the importer fails to meet the conditions and criteria of end-use relief, they may be required to pay the full amount of customs duty that was deferred under the procedure, as well as any associated penalties or fines.
Temporary Admission (TA)
Temporary admission is a customs procedure that allows importers in Ireland to temporarily bring goods from outside the EU into the country for a specific purpose or use, without the payment of customs duties or taxes.
The temporary admission procedure is typically used for goods that will only be used in Ireland for a limited time period, such as for exhibitions, trade shows, or repairs. The goods must be re-exported outside the EU after the period of use has ended, without any changes or alterations having been made to the goods.
To use the temporary admission procedure, importers must apply for authorisation with the Irish Revenue Commissioners, and provide detailed information about the intended use and period of stay for the goods. They must also provide a financial guarantee to cover any potential customs duties or taxes that may be owed on the goods if they are not re-exported as required.
While the goods are in Ireland under the temporary admission procedure, they are subject to certain restrictions and conditions, such as being properly identified and secured, and not being sold or transferred to another party without the approval of the customs authorities.
If the importer fails to comply with the conditions and criteria of the temporary admission procedure, they may be required to pay the full amount of customs duty and taxes that were deferred under the procedure, as well as any associated penalties or fines.
ATA Carnet
An ATA Carnet is an international customs document that allows goods to move between countries without the payment of import duties or taxes. The document acts as a guarantee for customs duties and taxes that may be due when the goods are temporarily imported.
ATA Carnets can be used for various purposes, such as:
Exhibitions and trade fairs: goods intended for display, demonstration or sale at exhibitions, trade fairs, and similar events
Professional equipment: tools, equipment, and materials used for professional purposes, such as film or video production or sporting events
Commercial samples: goods that are not for sale, but are used to promote a company’s products or services
Goods for scientific or cultural purposes: such as artwork, scientific equipment, and musical instruments.
The ATA Carnet is recognised in over 100 countries, including Ireland. It allows businesses to simplify the customs process and save time and money by avoiding the need to pay customs duties and taxes each time the goods enter a new country.
To obtain an ATA Carnet, businesses must apply to their local Chamber of Commerce or similar organisation. The application process requires the provision of detailed information about the goods to be transported, including their value and origin. Once issued, the ATA Carnet is valid for up to one year and can be used for multiple trips.
Entry into Declarants Records (EIDR)
Entry into Declarant’s Records (EIDR) is a customs procedure that allows authorised importers in Ireland to defer the submission of their customs declarations until after the goods have been released from customs control.
Under this procedure, importers are required to keep accurate and complete records of the goods that are imported and are responsible for submitting a complete and accurate customs declaration within a specified timeframe. This declaration must include all of the information that would typically be included in a standard customs declaration, such as the value, origin, and description of the goods.
EIDR is typically used by importers who have a high volume of low-value imports or those who regularly import the same type of goods. By deferring the submission of customs declarations, importers can reduce the administrative burden and streamline their customs clearance process.
However, it’s important to note that EIDR is a privilege, and not a right. Importers must first apply for authorisation with the Irish Revenue Commissioners and meet certain criteria and conditions before they are allowed to use the procedure.
If an importer is found to be in breach of the conditions and criteria of EIDR, they may be required to pay the full amount of customs duty and taxes that were deferred under the procedure, as well as any associated penalties or fines.
Catch Certificate
A Catch Certificate (CC) is a document that certifies that the fishery products being imported into the European Union (EU) were caught in a legal, regulated, and sustainable manner. The Catch Certificate is required under EU law and must be presented to customs authorities when the products are imported into the EU.
The CC is typically issued by the competent authorities of the flag state of the fishing vessel or by the competent authorities of the exporting country. The certificate contains detailed information about the fishing vessel, the fishing gear used, the species of fish caught, and the quantity of fish caught.
The purpose of the CC is to help combat illegal, unreported, and unregulated fishing and to ensure that imported fishery products meet the high standards of sustainability and traceability set by the EU. The CC is just one component of the EU’s broader efforts to promote sustainable fishing practices and protect marine ecosystems.
In Ireland, the Department of Agriculture, Food, and the Marine is responsible for enforcing the EU’s catch certification requirements. Importers of fishery products into Ireland must ensure that they obtain a valid CC for each shipment of fishery products that they import into the EU. Failure to do so can result in fines and other penalties.
Phytosanitary Certificate
A Phytosanitary Certificate (PC) is a document that certifies that plants, plant products, and other regulated articles being imported into a country are free from harmful pests and diseases. The PC is issued by the competent authority of the exporting country and is required under international and national plant health regulations to prevent the spread of pests and diseases.
In Ireland, the Department of Agriculture, Food, and the Marine is responsible for enforcing the EU’s phytosanitary certification requirements. Importers of plants and plant products into Ireland must ensure that they obtain a valid PC for each shipment of regulated articles that they import into the country. Failure to do so can result in the seizure and destruction of the shipment, as well as fines and other penalties.
The PC contains detailed information about the consignment, including the type and quantity of regulated articles, the country of origin, and the name and address of the consignor and consignee. The PC also confirms that the regulated articles have been inspected and found to be free from quarantine pests and diseases according to the phytosanitary regulations of the exporting country.
The purpose of the PC is to help prevent the introduction and spread of harmful pests and diseases that can damage agricultural crops, forestry, and the environment. The PC is just one component of the EU’s broader efforts to promote sustainable agriculture, protect plant health, and ensure food security.
Fumigation Certificate
A Fumigation Certificate is a document that certifies that a shipment of goods, such as agricultural products, wood, or other commodities, has been treated with a fumigant to eliminate pests or insects. The fumigation treatment must be carried out in compliance with the requirements set by the importing country’s authorities.
In Ireland, a Fumigation Certificate is often required for imported goods that are susceptible to pests and diseases that could pose a risk to Irish agriculture, forestry, and the environment. The certificate confirms that the goods have been treated with an approved fumigant at the required concentration and for the required duration to eliminate pests and insects.
The Fumigation Certificate is typically issued by a licensed fumigator, who carries out the fumigation treatment and confirms that it has been conducted in compliance with the importing country’s requirements. The certificate includes detailed information about the fumigation treatment, such as the type of fumigant used, the date and time of treatment, and the name and address of the fumigator.
The purpose of the Fumigation Certificate is to help prevent the introduction and spread of harmful pests and diseases that could damage Irish agriculture, forestry, and the environment. Failure to obtain a valid Fumigation Certificate for the shipment may result in the goods being refused entry into Ireland or being subject to additional inspections and treatments, which can cause delays and additional costs.