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17 Aug 2015

Update on Revenue’s Electronic Manifest System and its implications for clearance of SADs
1. Introduction
The purpose of this Notice is to further inform all relevant traders, and in particular Air and Sea Carriers, freight forwarders and customs agents, involved in the carriage of goods into and out of Ireland by air and sea, or involved in the customs clearance of those goods, of the current position regarding the implementation by Revenue of its Electronic Manifest System (EMS). To give notice of Revenue’s decision to impose appropriate sanctions from 1 July 2015 for failure to observe the legal obligation to submit correctly completed electronic manifests and SADs.
This Notice is a follow-up to Notice No. CDPN51, which was issued in March 2015.


2. Background
EMS has been live since October 2014. Since that date cargo manifests are legally required to be submitted electronically to EMS by Carriers of all goods being carried on board ships or aircraft coming into, or departing from, the State.
Since its release in October 2014, the EMS has been operating in what is termed “interim matching mode” in respect of third country goods being imported into the EU and listed on a manifest. This means that while Revenue’s systems are attempting in the background to match the third country goods listed on a manifest against the corresponding SADs that should be lodged for those goods (i.e. to automatically write off the goods on a manifest against a SAD for those goods), the clearance of the goods declared on the SAD has not been held up if no match is found.
It was intended that this “interim matching mode” would cease on 30th June 2015 and that from this date failure to match the manifest data against the SAD data would result in the non-release of goods.
(Note: For the purposes of matching goods listed on a manifest against goods declared on a corresponding SAD, the matching fields are: ID of Means of Transport (either IMO No. of Vessel or Flight No.), Estimated Date of Arrival/Departure, Transport Document Type and Number, Unique Line of Package Reference, Number of Packages.)
3. Current Position
Engagement by trade to date with the EMS has been disappointing on a number of fronts:

  • While the majority of Carriers are now lodging electronic manifests, not all Carriers are doing so, even though there is a clear legal obligation on them to do so;
  • The quality of data on the manifests that are being lodged electronically is sometimes poor; and
  •  In some instances, a sufficient level of data to allow for matching between Manifests and SADs is not being provided.

The combination of all of the above factors has resulted in unsatisfactory levels of matching between Manifests and SADs. If Revenue were to switch the matching functionality from “interim matching mode” to “full matching mode”, and hold the clearance of goods until the matching of goods on a SAD against a Manifest had occurred, it is anticipated that significant volumes of goods would be held up.

4. Next Steps

In the circumstances, Revenue has now decided that the move from “interim matching mode” to “full matching mode” will not happen from 1st July, as was intended. Revenue will continue to work with Manifest and SAD declarants over the coming period in an effort to ensure that the matching rates between Manifests and SADs increase significantly. A further notice will issue in the coming months to detail the activation of full matching mode.
However, the requirement on all Carriers to lodge electronic cargo manifest information to EMS, which adheres to the data specifications, message structure, format, rules and conditions as published by Revenue, has existed since October 2014, including the requirement that a single manifest is normally required for all goods on board a particular means of transport.
The deferral of the functionality relating to “full matching mode” does not in any way diminish the responsibility of Carriers to lodge electronic manifests and to ensure a high quality of data in all submissions to Revenue.
From 1 July 2015, sanctions will be imposed on:

  • Non-filers of electronic cargo manifest to EMS; and


  • Filers of poor quality data to EMS or AEP.

These sanctions will include, but may not be limited to:

  • Application of appropriate penalties;
  •  Issuing of instructions from Revenue that a ship or aircraft cannot be unloaded; and
  • Negative impact on any authorisations for simplifications that are currently in place.

Instructions in this regard are issuing to relevant Revenue staff. In the circumstances it is imperative that all Carriers that are required to lodge cargo manifests to Revenue do so through the EMS. In addition, all SAD declarants should ensure that the data provided on such declarations is correct.

23 april 2015

Did you know?

The Community Customs Code (CCC)External linksets out the rules and procedures to ensure the implementation of tariff and other measures in connection with trade between the European Union (EU) and non-Member States (Third Countries).

The CCC and its Implementing ProvisionsExternal link have had legal effect since 1 January 1994 and were written at a time when procedures were largely paper based.  The volume and speed of trade has increased significantly in the intervening years and electronic  transactions are now the norm.  The CCC has served the trading community in Europe well over the years but the time has come for it to be modernised and updated.

The CCC will be replaced by the Union Customs Code (UCC)External link , which was adopted on 9 October 2013.  In line with the requirements of the Lisbon Treaty, the UCC will be implemented through secondary legislation in the form of a pdfDelegated Act (DA) (PDF 1.28MB) and an pdfImplementing Act (IA) (PDF 1.03MB).  The UCC, DA and IA will take legal effect across all EU Member States from 1 May 2016.

While the broad thrust of the UCC has been agreed since 2013, discussions are continuing on the final details of the DA and IA and this site will be updated as any new information becomes available.

Managing the Transition

Because of the volume of legislative and consequential procedural changes that will be introduced with effect from midnight on 30th April 2016, the transition to the new UCC regime will require careful management so as to ensure minimal disruption to trade.  At EU level, work is underway to craft specific legal provisions to facilitate traders in continuing with “business as usual” as they transfer to the new regime.

In the lead up to 1 May 2016, while for the majority of operators there should be a seamless transition from the old to the new regime, Revenue will be making individual contact with the holders of certain approvals and authorisations who face significant changes in existing practices.

The UCC will introduce a number of new concepts and modernise many existing procedures.  Some of these changes will require the development of new IT systems and enhancements to existing systems which will be introduced on a phased basis between now and 31 December 2020.  The process of defining the scope of these system changes is due to be completed by the end of 2015 and Revenue will communicate the details as further information becomes available.


What will the UCC Achieve?

  • Modernise customs legislation and procedures;
  • Provide greater legal certainty and uniformity to businesses;
  • Increase clarity for customs officials throughout the EU;
  • Simplify customs rules and procedures and facilitate more efficient customs transactions in line with modern-day needs;
  • Complete the progression to a paperless and electronic customs environment;
  • Reinforce swifter customs procedures for compliant and trustworthy economic operators.

What’s New?

  • Centralised Clearance;
  • Self Assessment;
  • Binding Tariff Information will be binding on the holder;
  • A common electronic application and authorisation process for customs authorisations;
  • Certain Authorised Economic Operator (AEO) criteria will be used in assessing applications for all authorisations and simplified procedures;
  • As required under customs legislation, all exchanges of information between customs authorities and economic operators will be made using electronic data-processing techniques;
  • Registered Exporter System (REX) for claiming preference under the Generalised System of Preferences (GSP) scheme;
  • Use of a reduced dataset on the New Computerised Transit System(NCTS);
  • A new electronic system for storing and exchanging information relating to Proof of Union Status using T2L, T2LF and Goods Manifest;
  • New safety and security rules allowing for the introduction of multiple filing at entry, compulsory commodity codes, provision of pre-loading security data for air cargo and weight thresholds to replace the value exemption.


What’s Changing?

  • Drawback will no longer be allowed in Inward Processing (IP);
  • Processing under Customs Control (PCC) will be merged with the IP suspension procedure;
  • Compensatory Interest in relation to the IP procedure is being removed;
  • Type II Free Zones will no longer exist;
  • Comprehensive Guarantees and Guarantee Waivers will be more widely available;
  • One new criteria will be added for AEO status;
  • Temporary Storage period of discharge will be increased;
  • Increased harmonisation of rules relating to customs decisions;
  • Level 1 air/sea simplified procedure for transit will no longer be available;
  • Level 2 air/sea simplified procedure for transit will be replaced with the use of an electronic transport document as a customs transit declaration;
  • New harmonised datasets for all declarations/notifications;
  • Applications for the Temporary Importation procedure will be made electronically.


Key Dates

Community Customs Code – key dates for transition and implementation of new measures
Date Milestone
30/10/13 UCC entry into force
30/04/16 Repeal of the Community Customs Code
01/05/16 Application of the Union Customs Code
1/1/21 All IT systems fully operational

Need to Know More?

Contact the UCC Communications Coordinator below for further information.

Eddie Wallace
UCC Communications Coordinator,
Customs Procedures Branch,
Revenue Commissioners,
Co. Tipperary

Tel: 067 63329

Mobile: 087 2069108


15 Sept 2014

EU and Chinese customs join forces to target undervaluation of goods at customs

EU and national authorities prevented losses of over €80 million in customs duties, during a major joint customs operation (JCO) coordinated by the European Anti-Fraud Office (OLAF). This joint customs operation had particular significance as, for the first time ever, it also involved Chinese customs authorities. Operation “SNAKE” specifically targeted the undervaluation of imported goods, which causes huge losses to public budgets every year. Over a one month period, OLAF and the participating customs authorities detected more than 1,500 containers where the declared customs value was heavily undervalued. This included false descriptions of goods, false weights and quantities, and counterfeit goods. In addition, customs authorities succeeded in identifying several so-called missing traders and non-existent importers, triggering a number of criminal and administrative investigations in several countries.

27 August 2014

Customs: Commission adopts strategy and action plan for better customs risk management

A new strategy to improve customs risk management, together with a detailed action plan, was adopted by the Commission today. Robust customs risk management is essential to protect the safety and security of the EU and its citizens, the interests of legitimate traders and EU financial interests, while at the same time enabling the smooth flow of trade. As the volume of trade grows and the international supply chain becomes ever more complex and fast-moving, the framework for customs risk management needs to be adapted and developed accordingly. The new strategy seeks to ensure that customs is more coherent, efficient and cost effective in identifying and supervising supply chain risks, in a way that reflects today’s realities. The action plan sets out specific measures to achieve this, together with the actors responsible and clear deadlines for doing so.

13 Aug 2014

Union Customs Code Implementing and Delegated Acts

Attached are links to the second draft of the Implementing and Delegated Acts for Titles I, II and III, of the Union Customs Code recently issued by the EU Commission.

These documents will be discussed at a meeting of Member States in Brussels in September. Further titles will issue in due course with the complete review of the draft texts expected to conclude by the end of 2014.

Any comments on these texts should be forwarded to

28 July 2014

Contraband cigarettes seized at French forwarder

More than 10 tonnes of contraband cigarettes have been seized on the premises of a forwarder and Customs agent situated in Vitrolles, in the suburbs of Marseille. Weapons were also confiscated.

The goods, concealed in a container which had been shipped from China, had a commercial value estimated at more than €3.6 million. They are thought to have been bound for the domestic market as the health warning on packets was in French.

A Customs spokesman declined to identify the forwarder. Four people were arrested and charged, with two of them remanded in custody and the other two released on bail.

Information gathered during the Marseille operation also led to the seizure of over 11,500 pairs of fake Nike and Converse brand shoes in a raid on a warehouse in the Nantes area, in western France.

03 July 2014

Customs issue E-manifest trader guide

For a copy of the most recent E-manifest trader guide issued by Customs please click here

23 June 2014

Electronic Manifests FAQ issued by Revenue.

Revenue have issued a FAQ document for electronic manifests. A copy can be downloaded by clicking here

09th June 2014

Revenue Electronic Manifest Briefings

Revenue will be hosting information briefings for traders to ensure they are aware of the upcoming changes in electronic manifests to be introduced in October 2014 and how these will impact on them. The information briefings on 25/26 June will be hosted in the Customs House, Promenade Road, Dublin Port.
Due to the numbers of traders expected, places will be limited to a maximum of two representatives from each company. There will be two briefing sessions each day with applications being allocated the morning session (11.00am) on a first-come basis and thereafter to the later sessions.
To reserve your place contact
Manifests Ireland will be happy to update you on any questions that you might have on the introduction of Electronic Manifests.

16 May 2014

Customs: EU and China sign landmark mutual recognition agreement and intensify their customs cooperation

EU and Chinese trusted traders will enjoy lower costs, simplified procedures and greater predictability in their activities, thanks to a mutual recognition agreement signed today. Under the agreement, the EU and China commit to recognising each other’s certified safe traders, thereby allowing these companies to benefit from faster controls and reduced administration for customs clearance. Mutual recognition of trusted traders also allows customs to focus their resources on real risk areas, thereby improving supply chain security on both sides. The EU is the first trading partner to enter into such an agreement with China, having already signed similar deals with the USA (2012) and Japan (2011). EU Commissioner for Taxation and Customs, Algirdas Šemeta, was at the Joint Customs Cooperation Committee (JCCC) meeting in Beijing, for the signing of the agreement.

There are currently around 15 000 companies approved as authorised economic operators (AEOs) in the EU – a number which is continually rising. Today’s agreement with China makes the EU certified trader system the most widely accepted in the world, given that the USA and Japan (as well as the EEA countries) are already in mutual recognition agreements with the EU.

Mutual recognition of certified traders prevents a proliferation of incompatible standards amongst international trade partners, and helps promote a more harmonised approach to customs practices worldwide.

14 May 2014

Customs Station at Rosslare Opening Hours

Following a review of procedures at Rosslare Euro Port by Cystoms, Third country (T1) goods arriving at Rosslare Euro port on a Sunday, as a normal procedure transit movement, will be required to remain in the Port until clearance is received from the Trade Facilitation Office.

The Trade Facilitation/Customs & Excise office hours of opening effective since the 1/6/2013 are as follows: Monday to Friday 6a.m to 9p.m; Saturday 6a.m to 10a.m, 1.30p.m to 4p.m and 6p.m to 9p.m.

The office will not open on Sundays or bank holidays. Should you wish to contact that office in relation to this review, you may do so by telephoning (053) 9161310.

23 April 2014

Customs Consultative Committee

The Final Report of 56th Meeting of the Customs Consultative Committee held on
the 6th March 2014 is available to download.
Including details on the Registered Exporters Scheme, EU Customs issues, Electronic Manifest System and Automated Entry Processing – SAD downloadable.

03 April 2014

The World Customs Organization (WCO) will host the 2nd Global Authorised Economic Operator (AEO) Conference April 28th-30th, 2014 in Madrid, Spain.

International trade is an essential driver for economic prosperity. Securing the global trading system requires the collaboration between different parties that works best in the spirit of partnership. One of the best examples of this partnership can be found between the Customs and Private Sector under the Authorised Economic Operator (AEO) Programme which is being successfully implemented worldwide. The AEO Programme enhances the security and facilitation of the international supply chain and promotes certainty and predictability in an increasingly competitive global environment. This conference will focus on the need to include other border agencies and assist small to medium size enterprises to become part of this global drive to prosperity.

The conference will include Customs Administrations from around the world. It will include high level representatives from the various ministries that have border authority or responsibility and private sector leaders that will help to look at the future of international trade.

The first day of the conference will be marked by keynote speakers, while the second day will offer a variety of workshops to choose from and the third day will include moderated discussions.

12 March 2014

Identifying AEO or equivalent partners at import into the EU

From 1 December 2014, EU importers will be able to identify supply chain partners as “economic operators of a third country who hold membership status under a trade partnership programme of that third country’s customs authorities”. Regulation 174/2014 of 25 Feb 2014 provides for the identification of such operators in the context of AEO mutual recognition arrangements.


01 Feb 2014E-Manifests Revised Implementation Date 19 October 2014
Customs have issued the revised implementation date for the Electronic Manifest System which will be 19 October 2014.

The reason for the deferment is due to the significance of the project to Customs, Carriers and Economic Operators. To assist Carriers in preparing for the implementation a complete end to end testing system will now be made available from May 2014. This will give Carriers the opportunity to engage fully with the Customs system using the complete range of manifest messages. The end to end testing is an important window of opportunity for Carriers to make sure that their submissions are fully compliant and that there will be no potential disruption to their cargo flows.

All of the testing which Manifests Ireland have completed with Revenue to date remain valid an only minor changes to the electronic manifest specifications are anticipated. With the importance of this project we encourage carriers to commence testing with the Revenue end to end system as soon as available.

21 Jan 2014

Electronic Manifest launch date deferred to later in 2014

Customs have announced that live release of the new electronic manifest system has now been deferred from March 2014 to later in the year.

The new launch date is as yet unknown, but when additional information is available we will keep you up to date on the status of the project.

13 December 2013

Commission proposes a common approach to violations of EU customs law

Today the Commission proposed a framework to harmonise customs infringements and align the 28 national sets of related sanctions. The proposed Directive sets out acts that must be considered infringements of the Union’s customs rules, as well as a framework for imposing sanctions when these occur. The customs union is the foundation of the EU. Since the beginning of the Internal Market, EU customs legislation has been fully harmonised in a single legal act. However, the consequences of violating the common rules vary across the customs union. They depend on the 28 different legal orders and administrative or judicial traditions of the Member States. In the absence of a common approach, there is a patchwork of responses to rule-breakers.

The outcome is legal uncertainty for businesses and possible competitive distortions in the Internal Market. It means vulnerabilities in revenue collection and weaknesses in enforcing policies such as consumer protection and agriculture in relation to import and export of goods. It also raises questions about uniformity of the customs union, which is a key obligation of the EU as a WTO Member. Therefore, today’s proposal will provide more uniformity in the way that breaches to EU customs law are treated across the Member States.

Algirdas Šemeta, Commissioner responsible for Customs Union, said: “There is no point in a solid, single set of rules if we do not also have a common approach to responding when they are broken. We must ensure that EU customs law is respected to the same high standards across the Single Market. Today’s proposal will create a more level playing field for businesses, a more secure market for citizens and a more uniformly managed customs union.”

Currently Member States have widely differing definitions for customs infringements, and apply different types and levels of sanctions. For example, sanctions for certain infringements range from small fines in some Member States, to imprisonment in others. The financial threshold for deciding whether an infringement is criminal or not ranges from €266 to €50 000, according the country it occurs in. National time limits for sanctioning customs offences also vary widely, from 1 to 30 years, while some Member States have no time limit at all.

For traders, these differences create legal uncertainties and unfair advantages for those who breach the law in a more lenient Member State. This can also lead to distortions in the Single Market if trade is artificially diverted to make use of legal loopholes. Moreover, it can result in different interpretation of what constitutes ‘compliant and trustworthy’ economic operators, who are allowed to benefit from EU-wide facilitations and simplifications.

To address this problem, today’s proposal sets down a common list of acts that constitute breach of EU customs rules. These are differentiated by the level of severity, and some are categorised as to whether there was intent or negligence. Examples of the listed infringements include non-payment of customs duties, failure to declare goods to customs, falsifying documents to obtain preferential treatment, removing goods from customs supervision without authorisation, or failing to present the proper documentation. Inciting, aiding and abetting an infringement is also punishable. The proposal then sets out a scale of effective, proportionate and dissuasive sanctions to be applied, depending on the infringement. These range from a fine of 1% of the value of goods for inadvertent or administrative errors, to a fine of 30% of the value of the goods (or €45 000 if not related to specific goods) for the most serious breaches. When applying sanctions, Member States must also consider the nature and circumstances of the infringement, including the frequency and duration, whether a “trusted trader” is involved, and the amount of evaded duties. Harmonised time limits are set for pursuing breaches, and administrative procedures will have to be suspended if a criminal procedure is opened on the same case.

The proposal thus bridges the gap between different legal regimes through a common platform of rules, based on the obligations laid down in the Union Customs Code. The result will be a more uniform and effective application of EU customs law in every part of the EU.


The EU customs union of six founding Member States was formed in 1968. EU customs legislation has been fully harmonised since 1992, which is today implemented by 28 Member State administrations. A new directly applicable Regulation – the Union Customs Code (UCC) – was agreed this year, which contains the rules and procedures for customs throughout the EU from 2016. Among the improvements that will be introduced with the new Code are measures to complete the shift by Customs to a paperless, fully electronic environment, and provisions to reinforce swifter Customs procedures for reliable traders (Authorised Economic Operators). Under the UCC, EU customs procedures will be better fit for modern-day trading needs and challenges. Today’s proposal will ensure that violations of these common rules are properly and more uniformly sanctioned throughout the Union.

For more information, see:

10 December 2013

Revised GSP Scheme from 1st January 2014

The EU’s “Generalised Scheme of Preferences” (GSP) allows developing country exporters to pay lower duties on their exports to the EU.This gives them vital access to EU markets and contributes to their economic growth.Preference is normally granted at the point of import to the EU on presentation of a Certificate of Origin Form “A” which has been stamped and signed by the customs authorities in the exporting country.

The EU GSP scheme was revised in Regulation No. 978/2012. Benefits will focus on less developed countries that have no other preferential access to the EU market.

The new scheme will apply to goods entering into free circulation on or after the 1st of January 2014. It will continue to apply for a period of 10 years except for the arrangement for the least-developed countries, which will be open-ended. The status of countries will be revised continuously. A country that no longer fulfils the criteria to be a beneficiary will be removed following a transition period of at least one year.

The number of beneficiary countries will be reduced from 176 to 87.

·49 least-developed countries will continue to receive duty-free access (Annex IV of Regulation No. 154/2013)

·38 ‘low income’ and ‘lower middle income’ countries, as classified by the World Bank, will receive tariff reductions (on ‘sensitive’ products) or zero tariffs (for ‘non-sensitive’) under the general arrangements (Annex V); and

·35 of these 38 countries can receive full duty-free access under GSP+ if they ratify and implement certain international conventions. (EU Information Notice lists the countries that are eligible).

33 overseas countries and territories of the EU or other developed countries will no longer be eligible for GSP.

54 countries will remain eligible but will no longer benefit:

·8 ‘high income’ and 12 ‘upper middle income’ countries as classified by the World bank

·34 countries that have already been granted EU preferences through other agreements or arrangements.

The list of beneficiary countries of the general arrangement which applies from the 1st January 2014 is contained in Annex II of Regulation 978/2012.

In July 2012 Azerbaijan and Iran were classified as upper-middle income countries for the third time making them no longer eligible. This was announced in Regulation No. 154/2013 with a one year transition period meaning that for these countries preferences will no longer apply from 22 February 2014.

Under the new GSP:

·15 new tariff lines are added as ‘non-sensitive’ (duty free access)

·4 tariff lines which were ‘sensitive’ (reduced tariff)turn to ‘non-sensitive’

·4 new tariff lines are added to GSP+

Regulation 1213/2012 identifies the GSP sections for which tariff preferences are suspended in respect of certain GSP beneficiary countries from the 1st of January 2014 to the 31st of December 2016, when the list will be reviewed.

Further information can be found on the EU website:

27 November 2013We are pleased to announce that following a rigorous audit process by Irish Customs, Manifests Ireland has been awarded Authorised Economic Operator (AEO) status.AEO status is an acknowledgement from EU Customs that we maintain the highest standards of customs compliance, appropriate record-keeping, financial solvency, security and safety standards within the international supply chain.AEO status reflects our commitment to our clients by offering a safe, secure and customs compliant business partner.This recognition brings with it many benefits to our clients when we act on their behalf :-

  • AEO operators enjoy preferential treatment when making submissions to customs
  • If physical or documentary controls are to be conducted we will be given priority treatment
  • Currently AEO holds mutual recognition agreements with the USA, Switzerland, Norway, Japan, and are at an advanced stage with China. Goods moving under the control of an AEO operator are less likely to encounter delays in transit
  • Safe and secure handling of documentation
  • Fewer delayed shipments
  • Improved communication between supply chain partners

E-Manifests will be introduced in March 2014.

25 November 2013

Japan 24 Hours Advanced Manifest Regulations

Japanese Customs has announced a new 24 hour Advanced Manifest Regulation, to take effect from March 2014. The rules require all ocean carriers and Non Vessel Operating Common Carriers (NVOCCs) to submit a list of customs-defined data elements to Japanese Customs at least 24 hours prior to vessel departure from the Port of Loading. The regulation is applicable to all cargo loaded on foreign trading vessels intending to enter a port in Japan, while empty containers, cargo on platform container and cargo not to be discharged in Japan are exempted. When the filing is made 24 hours before loading of a cargo on a vessel, carriers and NVOCCs can receive an advance notice before loading of the cargo.

Failure to comply with this rule could result in cargo hold at port of loading, or the denial of permission to unload vessel cargo and the possibility of returning the cargo to the load port, and the carriers and NVOCCs will be subject to fines up to JPY500,000

19 November 2013

Notification of Combined Nomenclature Code (Tariff) Changes

The Combined Nomenclature (CN) is updated at the end of every year and any changes take legal effect from the 1st January of the following year. The 2014 CN was published by the European Commission in Official Journal L290, on the 31st of October 2013 (Reg (EU) 1001/2013, dated 04.10.2013). The number of code changes for 2014 is relatively low, with just 31 codes being introduced and 25 codes will be deleted.There are minor code changes for – Molluscs (Ch. 03), Fertilisers ( Ch. 31), Articles ofWood (Ch. 44 ), Fiberglass( Ch. 70) and of Cast Iron or Steel ( Ch. 73 ).There has also been some restructuring, of the heading which covers parts and accessories for motorcycles (Ch. 87). Significantly, the 2014 CN reflects the amendments to the classification and the duty rate applicable to monitors (Ch.85), which took affect in October, 2013. A link to the 2014 CN has been published on the Revenue website at 2014 Combined Nomenclature (PDF).This link will enable traders to check whether CN codes (8 digit level) relevant to their activities will be impacted by the changes. A further link on the Revenue website at Taric Code 2014 will enable traders to check whether there will be changes at Taric code level (10 digit level).Particular caution is required in this regard as changes of this type can occur at irregular intervals and with little notice from the EU Commission. Traders will find Correlation Tables 2013-2014 at Correlation Tables 2013 – 2014 on the Revenue website.The Correlation Tables will assist traders to establish if their particular codes will be affected by the changes.However, only individual traders will know the codes which are of interest to them and it is important to note that the onus is on each individual trader to carry out checks to confirm whether or not their existing codes will be changing. Revenue has already notified BTI holders affected by the Combined Nomenclature code changes and an AEP Bulletin will issue within the next few days.

14 November 2013The advantages of AEO certification

  • AEO’s will be recognised worldwide as safe, secure and compliant business partners in international trade;
  • AEO’s will be given a lower risk score in risk analysis systems when profiling;
  • If physical controls are to be conducted AEO’s will be given priority treatment;
  • Mutual recognition of AEO programmes under Joint Customs Co-operation Agreements could result in faster movement of their goods through third country borders;
  • Reduced data sets for entry and exit summary declarations – only for AEO safety and security ;
  • AEO’s will be in a stronger position to benefit from simplified procedures.
  • AEO’s may not be required to provide financial security for some Customs procedures, e.g. Inward Processing or Customs Warehousing.
  • AEO’s may find it easier to qualify for a transit guarantee waiver as gaining AEO status fulfils some of the conditions required to receive a guarantee waiver.

As a consequence of increasing their safety and security standards, traders may also benefit from the following:

  • reduced theft and losses;
  • fewer delayed shipments;
  • improved planning;
  • improved customer loyalty;
  • reduced security and safety incidents;
  • reduced crime and vandalism;
  • improved security and communication between supply chain partners.

29th October 2013

Electronic Manifests Implementation Date

The implementation date for Electronic Manifests has been set for the 29th/30th of March 2014. All vessels carrying EU and Non EU cargo will be required to submit their manifests to Customs electronically by this date. Completion of the data required by customs will necessitate deep sea carriers to submit a sub manifest to Customs for any cargo on a feeder vessel, which they act as the Carrier and have issued a transport document for the importation or exportation to/from a third country.

9th October 2013

EU Union Customs Code

The Union Customs Code was published on the 9th October the new framework Regulation on the rules and procedures for Customs throughout the EU, streamlining, simplifying and facilitating more efficient Customs transactions.

A copy of the Customs Code can be read by clicking here

11 Sept 2013

Customs: Commissioner Šemeta welcomes EP vote to complete the modernization of Customs

Algirdas Šemeta, Commissioner responsible for Customs, has warmly welcomed the adoption of the Union Customs Code by the European Parliament today.

“The Customs Union is the quiet success story of the EU. For over 40 years, it has protected our citizens, safeguarded our businesses and facilitated the ever increasing trade flows in and out of the Union. The Union Customs Code, endorsed by the European Parliament today, will ensure that customs continues its vital work, but in an even more efficient, cost-effective way; one which best meets the challenges of our modern economy. Special thanks must be extended to the rapporteur MEP Constance Le Grip for the excellent work to allow the timely adoption of these new rules for customs throughout Europe.”

Customs for the 21st century

The Union Customs Code will serve as the new framework Regulation on the rules and procedures for customs throughout the EU. It will enshrine in legislation a number of important practices which, up to now, have been implemented on a case by case basis, in order to address the challenges of the modern trade environment. As such, it will offer greater legal certainty to businesses, and increased clarity for customs officials throughout the EU. The new Code streamlines and simplifies customs rules and procedures, and facilitates more efficient customs transactions in line with modern-day needs.

Among the improvements that will be introduced with the new Code are measures to complete the shift by Customs to a paperless, fully electronic environment, and provisions to reinforce swifter Customs procedures for reliable traders (Authorised Economic Operators).

The Union Customs Code will also allow gaps which were already identified in the State of the Customs Union exercise to be bridged (see IP/12/1441). This includes the need for a harmonised approach to dealing with customs infringements, for which the Commission will make a separate proposal later this year.

Next steps

The Council should now adopt the Regulation for the Union Customs Code within the coming weeks, so that it can enter into force by 1 November 2013.


The European Union is the largest trading space in the world, and the Customs Union is a founding stone of the EU. It is essential to Single Market, because without Customs at our external borders, the free movement of goods within the EU would not be possible.

In 2012 Customs treated 261 million declarations. This represents 15 articles each second. The value of the goods going through Customs last year came to €3.5 trillion.

The Member States’ 28 individual customs administrations apply a community customs code. This ensures the common application of common rules at all of the EU’s external borders.

These common rules extend to all aspects of trade policy, such as preferential trade, the implementation of safety and security measures, health and environmental controls, the common agricultural and fisheries policies, the protection of our economic interests by non-tariff instruments, and external relations policy measures.

On 20 February 2012, the Commission proposed to recast the Modernized Customs Code into the Union Customs Code.

04 Sept 2013

Vessel Arrival Time informaton

Manifests Ireland is pleased to announce that information on Vessel Estimated Times of Arrival and Actual Times of Arrival as per the Customs Arrivals System are now available on the arrivals page of

The information is sourced from the Customs Arrivals System, is updated twice daily and provides the exact vessel details required for submission of Import declarations to Customs. Manifests Ireland arrival page can be found at http://localhost/wpsite/manifest/arrival/

The implementation date for submission of electronic manifests has been revised by Customs until March 2014. Manifests Ireland are offering a solution for carriers so they will be compliant in advance of this deadline.

We are currently working with a number of carriers with little or no disruption to their existing processes, removing the burden of planning and development costs while achieving compliance.

Now is the time for carriers to consider how they will achieve compliance and meet the requirements of Electronic Manifest submissions to Customs


08 August 2013

The Institute of Chartered Shipbrokers Ireland released the results of their annual exams today 8th August 2013.

4 students have completed their qualification exams to become members of the institute in addition to 8 being awarded Advanced Diplomas and 3 Foundation Diplomas. 2013 has proved to be one of the Institutes most successful years to date. In total 43 papers were passed as students advance to obtain the only professional qualification within the shipping industry.

The results can be viewed by clicking here.


02 August 2013

In Official Journal C 220 of 1.8.2013 the European Commission informed European Union importers that there are reasonable doubts concerning the proper application of the preferential tariff treatment and the applicability of proofs of origin presented in the European Union for canned tuna and frozen tuna loins of HS subheading 160414 imported from Thailand.


It would appear that significant quantities of canned tuna and frozen tuna loins of HS subheading 160414 are declared for release for free circulation in the European Union as having Thai origin, despite not being eligible for such preferential treatment.


European Union importers declaring or presenting proofs of origin for these products are therefore advised to take all necessary precautions. This is because the release of the goods in question for free circulation may give rise to a customs debt,and lead to fraud. The possible subsequent entry in the accounts of a customs debt resulting from the above mentioned circumstances will be covered by the provisions of the fifth subparagraph of Article 220(2)(b) of Council Regulation 2913/92 establishing the Customs Code.

Classification, Origin & Valuation Unit,

Office of the Revenue Commissioners,


25th July 2013

The Commission has today set out plans to ease custom formalities for ships – reducing red tape, cutting delays in ports and making the sector more competitive. Today, freight forwarders and exporters complain that if they chose to send goods across Europe by short sea shipping, the heavy administrative burden at ports causes additional costs and significant delays – ships can wait for hours and sometimes days in ports for customs clearance. These make the maritime sector less attractive compared to other forms of transport, especially road, unnecessarily bringing more trucks on our already congested roads. With today’s new Commission proposals, shipping transport will face less administrative hurdles and therefore be able to be used to its full potential in the EU internal market and beyond.

Vice-President Siim Kallas, responsible for Transport said: “Europe is faced with major challenges in terms of rising congestion and pollution. We need short sea shipping to fulfil its potential and provide a low cost, environmentally-friendly transport solution, taking more goods off lorries and off our congested roads. We are proposing innovative tools to cut red tape and help make the shipping sector a more attractive alternative for customers looking to move goods around the EU.”

Commissioner Algirdas Semeta, responsible for taxation and customs union:”The Blue Belt will bring the single market to the seas. The proposed measures will greatly benefit shipping as they will reduce costs, simplify administration, facilitate trade and create a level playing field between all types of transport. At the same time this will simplify customs’ work so they can better target security risks and focus on protecting our citizens and businesses.”

Today’s Communication “Blue Belt: a Single Transport Area for Shipping” sets out two key proposals to ease formalities for shipping by amending the existing Customs Code (CCIP, Customs Code Implementing Provisions).

1. Easing customs formalities for intra-EU shipping

Shipping companies, using a regular route within the EU and transporting mainly EU goods, can already benefit from lighter customs procedures (under the Regular Shipping Services procedures). New proposals, submitted by the Commission in June 2013, will upgrade this Regular Shipping Services to make the procedures, shorter and more flexible. The consultation period for Member States will be shortened to 15, from 45 days. And companies will be able to apply in advance for an authorisation for Member States where they may want to do business- to save time if that business opportunity arises.

2. Easing customs formalities for ships that call in third country ports

Almost 90% of ships carry both EU and non EU goods and stop frequently at EU and non-EU ports for example in Norway, Northern Africa and Russia. For these ships, the Commission is proposing to significantly improve customs procedures by putting in place a system which can distinguish between the Union goods on board (which should be swiftly discharged) and the non-Union goods on board, which must go through the appropriate customs procedures.

For this purpose, the Commission will bring forward before the end of the year a proposal to create a harmonised electronic cargo declaration. This new “eManifest” allows the shipping company to provide in all manifests (intra-EU and extra-EU) information on the status of goods to customs officials.

It is expected that these two measures will make the Blue Belt a reality by 2015.


Shipping matters: 75 % of European external trade by volume and 37% of EU internal trade are carried by shipping.

The current situation: Free movement of goods is a basic freedom under EU law, however it is not yet a reality for the maritime sector. Today a ship moving between Antwerp and Rotterdam is still treated as though it came from China. Why? Because, once ships leave the Member States’ territorial waters (beyond 12 miles from shore) they are considered to pass the EU’s external borders. So ships travelling between ports in two different Member States are deemed to have left the EU Customs Territory and customs formalities are required when the vessel leaves the port of departure and again when the vessel arrives at the port of destination, even if both are EU ports.

According to the European Shipowners Association (ECSA) on the basis of information received by their members (shipping companies), savings from simplifying administrative procedures can go up to around 25€ per container. Apart from saving money, saving time is even more important. Today, a lot of customers (e.g. exporters) choose road transport over maritime transport because of the time constraints.

Share of freight carried inside the EU by transport mode: 45.3% road, 11.0% rail, 3.7% inland waterways, 3.1% pipelines, 36.8% sea (i.e. short sea shipping), 0.1% air (Source:, in tonne-kilometers).

The Blue Belt Communication adopted today not only sets out proposals to create a Blue Belt- an area where ships can operate freely within the EU internal market with the minimum of administrative burden while safety, security environmental protection, as well as customs and tax policies are strengthened but it also proposes the extension of these simplifications to extra-EU voyages by the use of better monitoring and reporting systems.

The Blue Belt proposals go hand in hand with the Ports Policy Review adopted on May 23 2013, which aims to promote the competitiveness of Europe’s sea ports and unleash their growth potential (see MEMO/13/448).


8th July 2013

Brussels – the European Commission published a communication today underlining its
political commitment to facilitate sea-borne transport and trade within the European Union. The
two proposals outlined in the Communication represent a maritime contribution to the EU Single
Market Act II, aimed at restoring growth within the EU’s internal market. The European
Community Ship Owners Associations (ECSA) and the World Shipping Council (WSC) welcome
this communication and the two principal measures outlined.
The EC’s first proposal outlines important improvements to the EU’s Regular Shipping
Service (RSS). RSS shipping companies benefit from the fact that EU goods carried on board
their services do not automatically lose their Union status when they leave an EU port. This
unique presumption of EU status removes customs formalities when the goods are discharged
at another port within the EU. However, only 10-15 % of EU maritime traffic – mainly ferries –
operates under the present RSS scheme due to serious shortcomings in its operation and
application process. “The EU proposals outlined today will significantly facilitate the take up of
RSS status” said Alfons Guinier, ECSA Secretary General. “Reducing from 45 to 15 the
number of days an RSS operator has to wait to seek approval for the ports included on an RSS
service is one major achievement which will make the scheme much more attractive. The EU
has had a longstanding goal to boost short sea shipping and to level the playing field between
maritime and other modes of transport. These proposals go a long way to achieve that.”
However, both WSC and ECSA agree that improving the RSS scheme will not on its
own make a sufficient contribution to boosting intra EU shipping. RSS is limited to vessels that
call exclusively at EU ports and this simply does not correspond to the reality that globally
routed shipping services transport the majority of goods moved intra EU by sea. Subsequently
the communication’s second proposal aimed at establishing a uniform electronic manifest (emanifest)
to allow such carriers to easily prove the Union status of the goods they carry is
critical to meeting the EC’s political objectives. The e-manifest should reduce administrative
burden in other important ways too, offering shipping companies a simplified and uniform means
to provide information to governments, such as to satisfy port reporting formalities. It will also
facilitate the automated electronic exchange of this information between EU Member States.
Damian Viccars, the World Shipping Council’s Brussels Representative explained why
an e-manifest is needed. “The European Union has established a single market and a customs
union, but European maritime commerce is still governed by a mosaic of different rules, different
information filing systems, suboptimal sharing of data, and inefficiencies. A harmonised emanifest
for maritime commerce would significantly assist in removing these inefficiencies, while
facilitating faster and more transparent data transmittal to EU Member States’ authorities
including customs. The Commission has come forward with two promising proposals. EU
Member States must now play their part to make them a reality”. WSC and ECSA are
convinced that doing so will demonstrate that the EU is serious about building a true internal
market for maritime shipping, a meaningful contribution to the Single Market Act II and most
importantly generating real economic benefits for European businesses, including maritime
carriers and their customers.

The EC Communication, an explanatory memorandum and a press release can be
accessed via the following web link:


17th July 2013

Customs have issued the following notice to traders on electronic manifest requirements which can be download at the following link.

For further details please contact Derek Dunne at

Trade Seminar Electronic Manifests 10:30 Hrs 12 June 2013 Dublin Port Centre

23 May 2013

Manifests Ireland will host a trade seminar on the Customs Electronic Manifest System at Dublin Port Centre 12th June 2013 at 10: 30 Hrs.

The Seminar will be addressed by Mr Enda Ryan and Mr Tom McGrath of E-Customs branch, who will outline the requirements and implementation plan for this project.

This new requirement will be introduced in November 2013 and will impact all feeder operators, Deep Sea Lines and consolidators of T1 Cargo to and from Ireland.

To insure you are up to date on the requirements please book your place by contacting Derek Dunne Manifests Ireland @


Japan Advance Filing Rules

23 May 2013

On March 30, 2012, a bill to amend part of the Customs Tariff Law had passed establishing the Advance Filing Rules (AFRs) for Japanese imports. The amendment set the requirements for a vessel operator or a NVOCC to electronically submit to the Customs information on maritime container cargoes to be loaded on a vessel intended to entry into a port in Japan, in principle no later than 24 hours before departure of the vessel from a port of loading. The ruling is set to be implemented in March 2014.


Customs Consultative Committee

The Institute of Chartered Shipbrokers have nominated Derek Dunne of Manifests Ireland as their representative on the Customs Consultative Committee.

The Customs Consultative Committee is composed of representatives of trade organisations involved in the import/export business and Revenue. The Committee provides a forum for trade to discuss new EU customs legislation and proposed procedures. In addition it gives the member organisations an opportunity to promote the advancement of simplification and facilitation of procedures with customs and other matters of mutual interest.



Notice from Revenue Re: Arrival and Departure Times

Since the introduction of our Arrivals System and its link to AEP (customs declaration system) it has come to our attention that there is some confusion about the concept of Expected Date of Arrival and the Actual Date of Arrival.

The Expected or Estimated or Scheduled Date of Arrival is initially set at the beginning of a voyage and it is subsequently reported by the shipping company or its agent to SafeSeas Ireland. SafeSeas then immediately communicates this information to Revenue’s Arrivals System. When the vessel actually arrives this is also reported to SafeSeas and immediately communicated to our Arrivals System. Any SADs (import declarations) lodged in our system which quote the Expected Date of Arrival and the IMO number of the vessel which matches the information in the Arrivals System then gets released.

Shipping companies or their agents should be clear in advising their customers, i.e. importers, freight forwarders etc. that the date they need to quote in their SAD is the initially declared Expected Date of Arrival which was registered in SafeSeas. The reason for this is that currently we do not process any updates to the Expected Date of Arrival that might have been made in SafeSeas by the shipping company or their agent. It is important to note that there is a clear distinction between the Expected Date of Arrival and the Actual Date of Arrival. We are examining the operation of the system at the moment to see if any changes are required but in the meantime please ensure that the Expected/Scheduled Date of Arrival as originally registered in SafeSeas is the information communicated to importers and freight forwarders so that they can use this information when submitting a SAD.


Manifests Ireland

Manifests Ireland have launched their new E-Manifest service by announcing an agreement with ABM Data Ltd to provide all data management and customs communication requirements for their service to carriers of T1 cargo in Ireland.

Managing Director of Manifests Ireland, Derek Dunne, said “we are delighted to announce our partnership with ABM Data for the supply of our data management and customs communications. Having worked with ABM for a number of years, we are confident that they are the ideal partner for our new E-Manifest service. Their adaptability and understanding of customs requirements, along with attention to detail, make them one of the market leaders and the perfect choice for us to deliver the efficient and reliable service that our clients demand.”

Manifests Ireland will commence testing when Revenue’s system is ready in July of this year.

For further details please contact Derek Dunne Tel 01 5153362


EU and Canada Customs Cooperation

On 4 March 2013 the EU and Canada agreed to cooperate more closely to ensure the security of their supply chains. An agreement was signed, which builds on the existing customs cooperation agreement with Canada and extends it to include supply chain security and related risk management matters.

It will allow closer cooperation between the two parties, with a view to ensuring a high level of security while facilitating legitimate trade between the EU and Canada. Cooperation will include work towards mutual recognition of risk management techniques, risk standards, security controls, and trade partnership programmes (the EU Authorised Economic Operator (AEO) and Canada’s Partners in Protection (PIP)).

The agreement will be concluded after the ratification process in the EU and Canada, which is expected to take place in the coming months, is completed. March 2013

fest system by Customs Division of the Revenue Commissioners has been completed in April 2013 while phase 2 continues to be prepared for launch in November 2013. Phase 2 will be the requirement for carriers to submit manifests electronically.

To facilitate the introduction of the Arrivals System, and its interface with the current AEP System, some changes to Import and Export SAD Declarations are required. Please contact for further information on the proposed changes.