Customs Formalities for Exports
4.2 Legislation
Council regulation (EEC) No. 2913/92 and Commission Regulation (EEC) No. 2454/93 are the principal regulations covering Community Transit and status. TIR is covered by the TIR Convention 1975.
4.3 Future developments
For Governments, the transit system has proved difficult to police, and considerable fraud has been experienced. For exporters the problem of un-discharged transits continues to present problems. It is suggested that exporters experiencing these problems make use of Carriers who operate simplified transit procedures. Proposals to computerize the system are being acted on and software programmes are already being tested. It will take a couple of years at least for the computer-based system to be implemented.
5. Binding Tariff Information
Binding Tariff Information (BTI) is a system that provides exporters and importers with tariff classification decisions, which are legally binding throughout the EU. It gives traders legal certainty regarding tariff decisions. If a change in Community regulations should bring about a change in the tariff classification, the trader is entitled to a period of grace in order to complete any existing contracts undertaken on the basis of the BTI. The system binds customs as well as traders.
Exporters seeking a BTI must apply to the Tariff Classification Unit at Nenagh, Co. Tipperary.
6. Export refunds under the Common Agricultural Policy
Exports of certain agricultural products to non-EU countries are entitled to export refunds under the CAP. Details are in the Official Journal from 1968 onwards. Broadly, the products include cereals, fruit and vegetables, oils, sugar, milk, milk products, beef and veal, products processed from cereals, fruit and vegetables. The refund is paid upon proof of export being furnished. Details are given in Commission Regulation 354/90. The documents required in order to receive the refund are the SAD and the T5. The SAD is sufficient for goods loaded in an Irish port and transported to the non-EU country directly. Goods that transit through a European Port such as Felixstone or Rotterdam, and do not move from Customs control in that port are considered as leaving the EU directly. For goods which go indirectly, whether byroad or barge movement between ports in Europe or via Northern Ireland and onward from there or any European port, or for temporary storage or consolidation in Europe, a T5 form is necessary in addition to the SAD.
Council regulation (EEC) No. 2913/92 and Commission Regulation (EEC) No. 2454/93 are the principal regulations covering Community Transit and status. TIR is covered by the TIR Convention 1975.
4.3 Future developments
For Governments, the transit system has proved difficult to police, and considerable fraud has been experienced. For exporters the problem of un-discharged transits continues to present problems. It is suggested that exporters experiencing these problems make use of Carriers who operate simplified transit procedures. Proposals to computerize the system are being acted on and software programmes are already being tested. It will take a couple of years at least for the computer-based system to be implemented.
5. Binding Tariff Information
Binding Tariff Information (BTI) is a system that provides exporters and importers with tariff classification decisions, which are legally binding throughout the EU. It gives traders legal certainty regarding tariff decisions. If a change in Community regulations should bring about a change in the tariff classification, the trader is entitled to a period of grace in order to complete any existing contracts undertaken on the basis of the BTI. The system binds customs as well as traders.
Exporters seeking a BTI must apply to the Tariff Classification Unit at Nenagh, Co. Tipperary.
6. Export refunds under the Common Agricultural Policy
Exports of certain agricultural products to non-EU countries are entitled to export refunds under the CAP. Details are in the Official Journal from 1968 onwards. Broadly, the products include cereals, fruit and vegetables, oils, sugar, milk, milk products, beef and veal, products processed from cereals, fruit and vegetables. The refund is paid upon proof of export being furnished. Details are given in Commission Regulation 354/90. The documents required in order to receive the refund are the SAD and the T5. The SAD is sufficient for goods loaded in an Irish port and transported to the non-EU country directly. Goods that transit through a European Port such as Felixstone or Rotterdam, and do not move from Customs control in that port are considered as leaving the EU directly. For goods which go indirectly, whether byroad or barge movement between ports in Europe or via Northern Ireland and onward from there or any European port, or for temporary storage or consolidation in Europe, a T5 form is necessary in addition to the SAD.
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