About Exporting
Customs Formalities for Exports |  |
The completion of the Single European Market in January 1993 meant that exporters* supplying customers within the EU no longer had to provide custom documentation on moving goods from their own country to another Member State. (The SAD is still required for trade with the non-fiscal areas of the EU and for goods, transiting through the EU, destined for non-EU markets.)
Two new requirements were introduced: VIES and Intrastat . The VIES (Vat Information Exchange System) places an onus on the exporter to make a quarterly return to the Revenue Commissioners. Its purpose is to ensure that VAT liabilities are recorded and discharged in the appropriate country. The Intrastat system is required to compile statistics of intra-EU trade. Exporters, whose total exports to EU Member States exceed 634,869 annually, are required to provide a detailed monthly statement to the VIMA (VIES, Intrastat, Mutual Assistance) office at Dundalk, Co. Louth.
*Exporters: The term is used loosely here in describing intra-EU trade as exporting importing/exporting. The European Commission uses the terms supplies and acquisitions - given that we are all within the Single European Market. However, it will probably remain common parlance within Europe to talk about exporting from, e.g. Ireland to France for some time yet.
2 Exports to countries outside the EU
Exporting from Ireland to third countries requires the completion of Customs formalities by the exporter or his agent. The necessary documentation for clearance of goods through Customs should accompany the Customs declaration. The declaration must correspond with the goods being shipped. The principal documents required by customs are the SAD, the Export License (if one is required, see Chapter 13) and the EUR1 if preference is being claimed.
2.1 Automated Entry Processing
Customs export (and import) procedures were automated in April 1991. The new system (AEP) replaced the manual processing of the export document-the SAD. Data are submitted to the AEP in one of two ways, either directly by the trader or else by customs officers. The first is known as Direct Trader Input (DTI) and the second as Customs Input (CI). In the latter case Customs communicate directly with AEP.
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