TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Guidance: import declarations for EU origin goods imported into Ireland from the UK

Goods of EU origin released for free circulation in the UK that have not been processed in the UK as required by the Rules of Origin in the EU-UK Trade and Cooperation Agreement (TCA) do not acquire UK origin. The EU-UK TCA preferential tariff rates cannot be claimed for re-import of these goods into the EU. The goods have non-preferential origin, and third country tariffs are applicable on subsequent re-import to the EU.

Revenue has provided guidance in relation to the Import Declaration Codes required for the AIS (Automated Import System) and AEP (Automated Entry Processing) when EU origin goods have non-preferential origin on their subsequent re-importation into Ireland. Read more information in Revenue’s eCustoms notification 16/21.