Apply for Import and Export of Empty Packaging by Oral Declaration

Understanding the Application for Import, Re-Export, Export, and Re-Import of Empty Packaging by Oral Declaration in Ireland

The Irish Revenue Commissioners provide a specific application form designed for businesses involved in the movement of empty packaging across borders. This form, titled Application for import / re-export & export / re-import of empty packaging by Oral Declaration, is essential for companies seeking to declare their shipments of packaging materials without the need for a written customs declaration. It is governed by Delegated Regulation (EU) 2015/2446, specifically Articles 135, 136, 163, and 165, which facilitate simplified procedures for certain customs movements within the EU.

Purpose and Typical Use Cases

This form is primarily used by businesses that regularly import or export empty packaging such as crates, boxes, cylinders, cages, or other types of containers. It allows for a streamlined process whereby companies can declare their shipments orally to customs authorities upon arrival or departure, reducing administrative burden and processing times. Typical scenarios include:

• Importing empty packaging for reuse or re-exporting after use.
• Exporting empty packaging to suppliers or customers outside Ireland.
• Re-importing packaging materials previously exported.

By using this oral declaration method, companies ensure compliance with customs regulations while maintaining operational efficiency, especially in frequent cross-border trade involving packaging materials.

Eligibility Conditions for Using the Oral Declaration Form

To qualify for submission of this form, applicants must meet certain conditions:

• The movement involves specified types of empty packaging, such as crates or cages, which are eligible under the regulation.
• The shipments are part of a regular business activity involving import/export or re-import/re-export within the EU.
• The applicant has a valid Economic Operators Registration and Identification (EORI) number issued by Irish Customs.
• The movement is not subject to other specific customs procedures that require detailed documentation or written declarations.

It is important to note that the form is intended for oral declarations, which are accepted by customs officials at the border or customs office, provided all necessary information is accurately supplied.

Step-by-Step Procedure for Completing the Form

The application form is straightforward but requires careful attention to detail. Here are the key steps for completion:

1. Provide Business Details: Enter the full name of the importer or exporter, along with their address, including the Eircode.
2. Supply Contact Information: Include a telephone number to facilitate communication with customs if needed.
3. Include EORI Number: Input your valid Irish EORI number, which uniquely identifies your business in customs procedures.
4. Select Packaging Type: Tick the appropriate box for the type of packaging involved—crate, box, cylinder, cage, or other (with details).
5. Attach Visual Evidence: Provide a photograph or image of the packaging to assist customs identification.
6. Specify Purpose: Clearly state the purpose of the packaging movement, such as reuse, re-import, or export.
7. Markings and Serial Numbers: List any permanent markings or serial numbers on the packaging to facilitate traceability.
8. Valuation and Tariff Details: Enter the value per item and the applicable tariff code.
9. Estimate Volumes and Shipments: Indicate the estimated number of units per week and the number of shipments expected weekly.
10. Transport Details: Provide the name of the transport or haulage company responsible for the shipment.
11. Sign and Date: The applicant must sign the form, specify their position within the company, and date the application.

Submission and Post-Submission Considerations

Once completed, the form must be emailed to [email protected]. Customs authorities will review the submission and, if approved, will accept the oral declaration at the border or customs point during the shipment process.

It is essential to ensure that all information provided is accurate and complete to avoid delays or compliance issues. The use of this form does not exempt the applicant from other applicable customs controls or obligations under Irish and EU law.

Data Privacy and Compliance

The Revenue Commissioners collect personal and business data to process this application. Your information may be shared with other government departments or agencies as permitted by law. Details of Revenue’s data protection policies, including rights regarding personal data, are available on the Privacy page of www.revenue.ie. Hard copies of this policy are also obtainable upon request.

Summary

This application form simplifies the process for businesses engaged in the cross-border movement of empty packaging within the EU. By enabling oral declarations, it promotes efficient customs procedures while maintaining compliance with relevant legal frameworks. Proper completion and timely submission of this form are crucial for seamless operations and adherence to Irish customs regulations.