Information in this article relates to the movement of goods to a destination outside the European Union (EU), sometimes called ‘export to a third country’. Trading outside the EU is often subject to restrictions and may require additional licenses. Goods are controlled both at the time of export from Ireland and when imported into another country. You, as the exporter, are responsible for both export and import documents, and for ensuring your customer receives the required documents for importation before the goods arrive.
Trade within the EU, that is, intra-EU supplies, involve no border controls, though there may be Value Added Tax(VAT) implications. The Market Access Database contains extensive information about market access conditions in non-EU countries. It also provides a system for the EU to follow-up complaints about barriers to trade in non-EU countries. It contains information on:
Sectoral and trade barriers
Applied tariffs and HS (harmonised system) product codes
Exporters’ guide to import formalities
Export barriers for animal and plant products to non-EU countries
Irish and EU financial regulations on exporting to a third country are explained in A Guide to Customs Export Procedures which is available from the Revenue website. Some goods with a dual use or military materials exported from Ireland must have an export licence and some goods are restricted under EU Trade Sanctions. Details of items subject to export control is available in the Customs Section of the Revenue.ie website. If you export to the USA, duties may apply when the goods are imported. Other customs and security considerations may also apply. Prepare yourself by taking advice from US Customs and Border Protection before you settle terms for sales. Your products may have to comply with performance requirements before they can be sold, or even imported, into third countries, including:
Labelling as to origin, textile composition and care, composition and quality of food products.
Registration of pharmaceuticals and their brand names.
Language requirements for labels.
Retail unit packs, transit packs and marking on packing cases may also have to comply with specific rules.