Travel Tax Ireland, Duty Free Ireland

What are the Duty Free and Duty Paid allowance for Traveller
What documentation is required to be used in relation to importing/exporting goods from/to countries outside of the European Community?
Can I import goods temporarily without payment of Customs Duty and VAT?
Can European Union (EU) goods which have been exported outside the EU be re-imported without payment of customs duty (CCT)?
Customs "End-use" Regime: how does it operate?
Customs implications as regards imports via the Internet, what reliefs are available?
Transferring residence from outside the European Union (EU) to
Ireland: In what circumstances may I obtain relief from import charges in respect of personal property?
What is the Transit System?

1. What are the Duty Free and Duty Paid allowance for Travellers?

Travellers are not permitted to purchase goods free of excise duty and VAT on intra-Community journeys. Such purchases - with the exception of food, drink and tobacco products for on-board consumption - are subject to normal rates of excise duty and VAT.

Duty-free sales will, however, continue for passengers travelling to destinations outside the EU.

No additional duty or tax will be charged on goods bought duty and tax paid (e.g. in shops, supermarkets etc.) in another EU country, provided the goods are for your personal use.

TRAVELLERS UNDER 17 ARE NOT ENTITLED TO TOBACCO OR DRINKS ALLOWANCES.

Goods imported from outside the European Union for commercial purposes must be declared to Customs. You should keep your receipts as proof that you have paid duty and taxes.

Please refer to the Customs & Excise pages for further information.

2. What documentation is required to be used in relation to importing/exporting goods from/to countries outside of the European Community?

IMPORT
On importation of goods into Ireland from countries outside the European Union, customs entry formalities must be completed by the importer or his/her agent. The appropriate customs entry form is the Single Administrative Document (S.A.D.). The completed S.A.D. must be presented to Customs and charges (e.g. customs duty, VAT), if any, paid by means of a bank draft, money order, postal order, bank-guaranteed cheque or cash to effect release of the goods by Customs. A trader may also be approved to use Deferred Payment arrangements. All necessary documents required to clear the goods through Customs must accompany the S.A.D. declaration form (i.e. invoices, certificates of origin, etc. as appropriate).

Import declarations may also be made electronically by approved traders under the system known as Paperless Declaration (see leaflet C&E 7).

EXPORT
On exportation of goods from Ireland to countries outside the European Union, customs entry formalities must be completed by the exporter or his/her agent. The appropriate customs entry form is the Single Administrative Document (S.A.D.). The completed S.A.D. must be presented to Customs and export duty (if any) paid to effect release of the goods by Customs. All necessary documents required to clear the goods through Customs must accompany the S.A.D. declaration form (i.e. invoices).

Export declarations may also be made electronically by approved traders under the Paperless Declaration system.

3. Can I import goods temporarily without payment of Customs Duty and VAT?

Yes. Certain types of goods may be temporarily imported into Ireland without payment of customs duty and VAT. The goods must be re-exported from the Community within the time limit authorised by customs at importation. The maximum period of temporary importation is 24 months.

4. Can European Union (EU) goods which have been exported outside the EU be re-imported without payment of customs duty (CCT)?

EU goods (goods which were in free circulation in the EU immediately prior to export and in respect of which no refund of customs duties was or will be granted on the grounds of export) may indeed be re-imported without payment of customs duty subject to certain conditions.

The following conditions apply to non-CAP (Common Agricultural Policy) goods:

Time Limit: the goods must, as a general rule, be re-imported within three years from the date of export.
Goods previously imported for a particular purpose: in the case of goods which had originally been imported at a reduced or nil rate of customs duty because of their use for a particular purpose, e.g.
end-use, the grant of the relief is subject to their being re-imported for the same purpose.
Same-state goods: normally, goods are not eligible for relief under the re-importation provisions unless they are re-imported in the same state as they were when exported.
Evidence: evidence, such as a copy of the export declaration (SAD), must be produced to customs to show that the goods were EU goods at the time of their export.

Any further information, including information relating to the re-importation of CAP goods, may be obtained from the Collectors of Customs and Excise at Dublin, Cork, Limerick, Waterford and Galway or from any Customs and Excise Station.

5. Customs "End-use" Regime: how does it operate?

Certain goods entered for "free circulation" at the time of importation may be given favourable tariff treatment on condition that they are put to a prescribed end-use. The relief of duty on such goods may be applied for by completing a questionnaire form.

The main condition to be met is that the importer must satisfy customs that the imported goods have been put to the use for which duty-free admission was granted. (The relief applies to customs duties only and does not apply to value-add tax or excise duty payable on such goods).

Further information may be obtained from:

E-mail: customsreliefs@revenue.ie or

Customs Branch,
Government Offices,
Nenagh,
Co. Tipperary

6. Customs implications as regards imports via the Internet, what reliefs are available?

Customs duty is payable on goods imported into Ireland (regardless of the medium used) from outside of the European Union. The actual rate of duty involved depends on the nature of the goods and is assessed in accordance with the tables set down in the Customs & Excise Tariff of Ireland. VAT which is levied at whatever rate would apply to the supply of the imported goods in Ireland is also payable. Customs duty is chargeable on the value of the goods often referred to as CIF or the cost of the goods plus insurance and freight. The customs duty payable is included in the value of the goods for VAT purposes. Excise duty, if appropriate, must also be paid in accordance with Part 5 of the Customs & Excise Tariff of Ireland.

7. Transferring residence from outside the European Union (EU) to Ireland: In what circumstances may I obtain relief from import charges in respect of personal property?

To obtain relief from import charges (viz. customs duty and VAT) in such cases:

the person transferring residence must have had his/her place of normal residence outside the EU for a continuous period of at least 12 months.
personal property must have been in the possession of and used by the person transferring residence for a minimum period of 6 months prior to the transfer of residence and must be imported within 12 months from the date of transfer of residence.
goods imported free of import charges under transfer of residence provisions must not be hired out, lent, sold or otherwise disposed of by the person transferring the residence for 12 months after their importation.

For further details, please refer to Public Notice No. 1875 on the web.

8. What is the Transit System?

The Transit system facilitates the movement of goods within the Community and Common Transit area (EU, EFTA, Visegrad countries) under a system of Customs control which suspends outstanding charges until arrival at destination or safeguards Community export refunds on CAP goods, as appropriate. Goods in free circulation can travel between the Community and EFTA and /or Visegrad countries under the Transit system which will facilitate their onward movement to their final destination.

What are the correct procedures pertaining to Outward Transit Registers
(OTRs) For Authorised Consignors?

Transit copy 1s and completed pages of the O.T.Rs must be sent directly to CTO Bridgend on a weekly basis. Transit documents must be in sequence and in ascending order. Any gaps in the sequence must be accounted for by a written explanation.

What codes are required in Box 44 of export declarations for consignments travelling under a Transit procedure?

The code P10 (for T1 goods), or P11 (for T2 goods) followed by the eight
(8) digit Transit Number and
The code P37, followed by a valid Comprehensive Guarantee, or Waiver Certificate Number, if required, e.g. Guarantee Number A012345 with a maximum of seven (7) digits only and
The code P40 followed by the Principal's three (3) digit PIN Number.

What discharges Transits operations which are placed under the inquiry procedure?

Copy 5 of the transit document authenticated and stamped by Customs at the office of destination;
A photocopy of the original transit document authenticated and stamped by Customs at the office of destination, or office of inquiry;
Certified documentary evidence that complies with Articles 361 and 365 Commission Regulation 2454/93;
Where appropriate, a copy of the Irish Import Declaration or the Declaration Number and date relating to the Transit operation in question, subject to verification by Customs.

In relation to outward transits under inquiry how will Principals and Guarantors know when a transit inquiry is discharged?

Principals and Guarantors are informed by the CTO Bridgend on a weekly basis of all Transits which had been under inquiry and were discharged during that week. In addition, Principals are informed each month of the current status of all undischarged transits which remain under inquiry.

Principals and Guarantors may contact CTO Bridgend, or Lifford (Demands), at any time to get a progress report on any particular transit inquiry.