Importing to Ireland
I'm trying to find information about importing goods into Ireland, mainly textiles and jewellery for sale at fairs and shops but exclusively. I've checked out the internet but most the info online is about import/export but it details mostly about export (from Ireland to EU and Non-EU countries). I'm interested in importing to Ireland from non EU countries (Asia). I have looked at Govt website but again i cannot seem to find much info.
I'm also interested to know about VAT, duties, Taxes, Licences etc for importing to Ireland.
Any assistance or pointers to websites would be appreciated.
Re: Importing to Ireland
You will get good information from your local Customs office.
If you import from the EU, you do not pay Customs duties, only Excise Duties. The rate of Excise duties will depend on the item. You can get this information from ringing 01 674 8641 and quoting the TARIC number for the item. The TARIC number can be found on http://ec.europa.eu/taxation_customs/dds/tarhome_en.htm
If you inport from outside the EU you will have to pay Customs duties as well.
VAT will depend on whether you are registerd for VAT. If you are VAT registered and import from the EU, if you quote your VAT number, you do not pay the VAT in that country, but you have to account for VAT on the reverse charge basis in your VAT return.
The best source of information as I said above is your local Customs office, or speak to an advisor.
Re: Importing to Ireland
One further issue, if you import goods, you have to file Intrastat Returns.
There are guidance notes at
Re: Importing to Ireland
First things first, I am a freight forwarder and can help you with the various questions you are asking.
Since you intend to import from outside the EU, Intrastat Returns will not be an issue. That only applies if you import from other EU member states and then only when you exceed the threshold of Euro 191.000.
In order to establish the rates of duty you need to get the customs classification of your products. Jewellery has a number of possibilities in terms of classification ;
Tariff heading 7018
Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter
Tariff heading 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
In relation to clothing, again there is a range of possibilities Start at tariff heading 60
You may find the following information helpful
Customs Classification of Goods
All goods imported into or exported from the EU must be classified for Customs purposes. Each separate product is assigned a particular classification code. These codes may be viewed at:
Customs & Excise Tariff of Ireland 2008
In addition you can contact ;
Office of the Revenue Commissioners,
Agricultural Goods: 067-63437
Mechanical, Electrical and Other Goods: 067-63469
Fax: 067 32385
E-mail : firstname.lastname@example.org
NB : It is at all times the responsibility of the importer or exporter to ensure that the goods are properly classifified. The Classification Unit will only give an opinion. This opinion can not be relied upon in case of disputes or queries from the Customs office at time of importation or exportation.
In relation to duties, you will need to know the country of origin.
The following may be helpful in relation to imports from developing countries;
Generalised System of Preferences (G.S.P.)
The EU operates generalised tariff preferences for certain specified agricultural, industrial and textile goods which originate in one or more of approximately 170 developing countries. Various products are eligible, on importation into the Community, to benefit from the tariff preferences provided that they:
• are eligible for preference under the GSP scheme
• qualify as originating products under the conditions set down in the GSP regulations
• are accompanied by a valid Certificate of Origin Form A and relevant transport documents
• are transported directly from the beneficiary country to the EU (commonly referred to as the Direct Transport Rule).
In addition, the granting of preference is conditional on the authorities of the beneficiary countries having sent the names and addresses of their governmental authorities, who may issue certificates of origin (Form A), and specimens of stamps used by these authorities, to the European Commission.
The current GSP scheme is becoming more targeted in that preferences are being restricted to imports from developing countries. Since 1 May 1998, South Korea, Hong Kong, and Singapore have been excluded completely from benefit in respect of all products. Belarus and Myanmar (formally Burma) have been temporarily excluded from the GSP scheme.
For additional information refer to the following source;
In relation to import licenses, please note the following ;
Applying for an Import Licence - Textile Sector
EU trade policy restricts the importation of certain textiles and textile garments originating in certain third countries into the EU. These goods may not be imported into the EU without an import licence. Applications for import licences must be submitted to the Licensing Unit, on a prescribed application form.
Textile Products from China
From 1 January 2009 an import licence will not be required for textile and clothing products originating in China regardless of their date of shipment. The double control surveillance system, which was in place during 2008, expired on 31 December 2008.
For further information you can contact ;
Ms. Attracta Garvey, Import Licensing Unit, Tel: 01 631 2534
Mr. Gerard Geraty, Import Licensing Unit, Tel: 01 631 2545
Ms. Thomas Murray, Import Licensing Unit, Tel: 01 631 2557
or : http://www.entemp.ie/trade/marketaccess/index.htm
In relation to VAT there are a number of issues. First of all should you register for VAT? It may well be that the level of activity keeps you below the threshold where you are obliged to register for VAT. However, I suggest, if you are importing, to register for VAT since VAT paid on imports is a deductible input (i.e. you can claim it back).
I am not an expert in relation to general VAT issues but based on what I can read in the VAT guide 2008, I believe if you suppy goods, the VAT threshold is a turnover of Euro 75000 per annum. If you are below this threshold, registration is optional.
In relation to payment of VAT on imports, the VAT is calculated on the invoice value, plus freight cost plus marine insurance cost plus duty.
If you send me a PM with your e-mail address I can e-mail you a more comprehensive document that deals with a number of aspects of Importing. Subjects such as Inco terms and Marine Insurance are important aspects of international trade.
If I can be of any further assistance, drop me a line. Also, if you are looking at transport issues, I would be happy to give you a second opinion.
Best of luck with your new venture
Last edited by Rudolf289; 02-08-2009 at 08:53 PM. Reason: Separating paragraphs and amending some spelling errors