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«SECTIONS 4 - 6 Enquiries E-mail: importpolicy concerning this Eoghan Ryan eoryan 63262 Instruction: Annette Miney ...»

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CUSTOMS IMPORT PROCEDURES

MANUAL

SECTIONS 4 - 6

Enquiries E-mail: importpolicy@revenue.ie

concerning this

Eoghan Ryan eoryan@revenue.ie 63262

Instruction:

Annette Miney aminey@revenue.ie VPN 63344

Reviewed May 2016

Table of Contents

SECTION 4 – IMPORT CONTROL SYSTEM 4

4.1 INTRODUCTION 4

4.2 LAW (ARTICLE 127 UCC) 4

4.3 THE IMPORT CONTROL SYSTEM (ICS) 4

4.4 WHO IS REQUIRED TO SUBMIT ENSS? 5

4.5 WHEN ARE ENSS REQUIRED? 5

4.6 TIME LIMITS 6

4.7 LOCATION WHERE AN ENS IS TO BE LODGED 7

4.8 CONTENT OF ENS 7

4.9 EXCEPTIONS 7

4.10 INTERNATIONAL AGREEMENTS 9

4.11 CONTENT, ACCURACY AND COMPLETENESS OF THE ENS FILING 10

4.12 THE LINK BETWEEN ENS AND THE SUBSEQUENT SUMMARY DECLARATION

FOR TEMPORARY STORAGE OR CUSTOMS DECLARATION

4.13 RESPONSIBILITIES OF IMPORT STATIONS IN RELATION TO CONTROL

PROCEDURES FOR ENTRY SUMMARY DECLARATIONS 11

4.13.1 INTRODUCTION 11 4.13.2 CONTROL PROCEDURES 11

4.13.3 VERIFYING THAT ENS HAVE BEEN RECEIVED FOR ALL RELEVANT GOODS 12

4.13.4 SPOT CHECKS TO ENSURE QUALITY OF DATA ON AN ENS 13 4.13.5 ADMINISTRATIVE PENALTIES 14

4.14 RESPONSIBILITIES OF RISK ANALYST - NFIU 14 SECTION 5 - IMPORTS BY SEA 16

5.1 LAW ON SHIPS’ REPORTS 16

5.2 VESSELS ARRIVING FROM OTHER MEMBER STATES 16

5.3 FORM OF REPORT AND PARTICULARS REQUIRED 17 5.3.1 BOARDING AND RUMMAGE OF SHIPS 18

5.4 ADDITIONAL DOCUMENTS REQUIRED 19

5.5 CERTIFICATE OF PRATIQUE (HEALTH) 19

5.6 GRAIN-LADEN SHIPS 19 5.6.1 SHIPS’ CASUALTIES, WRECKAGE, ETC. 20 5.6.2 SHIPS’ SURPLUS STORES 20

5.7 ACCEPTANCE OF REPORTS 21

5.8 NUMBERING AND ENDORSEMENT OF REPORTS 21

5.9 DISPOSAL OF REPORTS, ETC.

–  –  –

4.1 Introduction All ships and aircraft carrying goods into the customs territory of the Union are required to provide specific details in advance of their arrival. This is done by submitting an Entry Summary Declaration (ENS) to customs at the first port or airport of entry.

4.2 Law (Article 127 UCC) Union legislation requires that an ENS must be lodged at the first point of entry

into the customs territory of the Union before:

 the arrival of goods in the customs territory of the Union, or  the loading of containerised cargo in deep-sea traffic commences.

The ENS must be lodged electronically and must contain the data as set out in Annex 9 of Appendix A TDA. It should be noted in particular that the ENS is in addition to the existing electronic customs declaration (which is made through the AEP system) which continues to be required in order to clear the goods through Customs.

4.3 The Import Control System (ICS) ICS is an EU wide electronic system for the lodging, handling and processing of an ENS, including the issuing of a Master Reference Number (MRN)for each ENS, the exchange of safety and security risk analysis results between Member States and the handling of diversions.

–  –  –

Responsibility for ensuring the ENS is lodged lies with the Carrier of the goods – this will be the shipping line or airline that actually carries the goods to Ireland. But remember, the ENS is only required in the case of goods arriving directly into Ireland from outside the EU. A third party may, with the Carriers agreement, lodge the ENS.

.4.5 When are ENSs required?

Safety and security controls for imports will be carried out by Customs Authorities at the first point of arrival of goods into the EU. Accordingly, here in Ireland an ENS will only be required in respect of imported goods where Ireland is the first point of arrival of those goods into the EU (i.e. direct imports from non-EU countries which do not arrive in Ireland via another Member State or freight which remained on board and as a result did not require an ENS at the first point of arrival in the EU). In this regard, it is important that all stations that have direct import traffic from a non-EU country are aware of that traffic and ensure that the carrier lodges or causes to be lodged ENSs in respect of same.

Indirect imports (i.e. those that are imported via another Member State and subsequently transported to Ireland) will be subject to safety and security risk analysis by Customs Authorities in the country of the first place of arrival of the goods into the EU.

Safety and security controls will apply to the arrival of goods into the customs territory of the Union by land, sea and air. However, here in Ireland, all land arrivals are via another Member State so the safety and security controls will only arise in respect of sea and air traffic (where Ireland is the first point of arrival into the EU).

–  –  –

The time limit for lodging the ENS varies according to the mode and duration of

transportation carrying the goods into the customs territory of the Union:

–  –  –





An ENS must be lodged electronically to ICS at the customs office of entry i.e.

the first port/airport of call in the customs territory of the Union, in order for this office to perform risk analysis for safety and security purposes. The customs office of entry is the customs office geographically competent for the place where the goods are brought into the customs territory of the Union.

Where goods dispatched from a non-Union country are moved between different Union ports or airports and leave the customs territory of the Union temporarily, safety and security risk analysis is only performed at the customs office of entry where the goods are brought into this territory for the first time.

If, however, the vessel calls at a port outside the EU between calls at EU ports, a new safety and security risk analysis must be performed by the customs office competent for the EU port where the vessel first calls after re-entering the customs territory of the Union.

4.8 Content of ENS

The data that is to be provided in the ENS for each particular mode of transport is set out in the Tables in Annex 9 of Appendix A of the TDA and the related explanatory notes. If the person lodging the ENS and all the consignees are AEOs or the goods are postal or express consignments, the ENS can be completed with reduced information.

4.9 Exceptions (Article 104 of the DA)

An ENS will not be required for the following goods:

(a) electrical energy;

(b) goods entering by pipeline;

(c) items of correspondence;

(d) household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Union system of reliefs

–  –  –

The rules relating the Postal consignments are as follows:

Until the upgrade of the ICS system an entry summary declaration is not required for goods in postal consignments. Once this upgrade to ICS is complete risk analysis on goods in postal consignments that exceed 250g should be carried out at the time of their presentation on the basis of the customs declaration or the temporary storage declaration.

By 31 December 2020 the Commission shall review the situation for goods in postal consignments taking into account the use of electronic means by postal operators covering the movement of goods.

4.10 International agreements

An ENS is not required in cases provided for in international agreements concluded by the EU with a third country in the area of security. Such agreements currently exist with Norway, Switzerland (incl. Liechtenstein) and Andorra. The agreements provide that the Contracting Parties must introduce

–  –  –

4.11 Content, accuracy and completeness of the ENS filing Officers must be able to identify the person (or persons) responsible for compliance with this requirement. Therefore, all the data elements prescribed in Annex 9 of Appendix A of the TDA for the particular mode of transport or for express consignments that are covered by the ENS filing must be contained in it. The filing must be completed in accordance with the Explanatory Notes in Annex 9 of Appendix A of the TDA. Generally ICS will only accept completed ENSs.

If the declarant learns later that one or more particulars contained in the ENS filing have been incorrectly declared, the provisions on amendments apply.

The lodging of a declaration signed by the declarant or his representative

renders him responsible under the provisions in force for:

(i) the accuracy of the information given in the declaration;

(ii) the authenticity of the declaration; and (iii) compliance with all the obligations relating to the entry of the goods in question under the procedure concerned.

4.12 The link between ENS and the subsequent summary declaration for temporary storage or customs declaration Under EU rules, Non-Union goods presented to customs are required to be covered by a summary declaration for temporary storage which must be lodged by or on behalf of the person presenting the goods, no later than at the time of

–  –  –

4.13 Responsibilities of Import Stations in relation to control procedures for Entry Summary Declarations 4.13.1 Introduction All import stations have responsibility for putting a programme of control checks in place in respect of ENSs. The programme should form part of the station business plan and appropriate structures should be in place to deliver the business plan targets.

4.13.2 Control Procedures The ENS, when accepted by ICS, will be subjected to electronic risk analysis based on EU-agreed common risk rules using the ESKORT risk engine. Where risk analysis identifies a risk(s) associated with a goods item, the details will be sent to the Risk Analyst (National Freight Intelligence Unit [NFIU]) for further evaluation. Following intervention by the Risk Analyst, the final risk analysis results will issue from the risk engine to ICS and will be signalled to the Station by means of a Transaction Review (TR) in the workflow part of ITP. If no intervention is made by the NFIU, the result of the Risk Analysis will issue to the Station.

Where, following intervention by the Risk Analyst, a genuine risk is still considered to exist, the final risk results will be signalled to the Import Station and the trader will be notified of the requirement to hold the goods pending clearance from Customs. The following are the types of Risk routings and the

corresponding controls to be carried out by Officers that may arise:

–  –  –

Officers should carry out the type of control e.g. physical, documentary etc. as indicated by the risk analysis result. When the control is performed the control result must be entered in ICS.

In the case of maritime container cargo only, it is also possible that A Do Not Load notification will issue to the Declarant – this requires the declarant to ensure that the goods are not loaded in the port of Departure. In such cases, the station should ensure that, on the eventual arrival of the means of transport in the Union, these goods have not been loaded on the ship.

For further information please see the Import Control System (ICS) User Manual 4.13.3 Verifying that ENS have been received for all relevant goods Officers will need to verify that ENSs have been received for all goods that have arrived from a third country.

To do this the Officer will need to perform a search in ICS using a number of different parameters, depending on whether they are based in a port or an

airport. If the Officer is based in a port, he/she will need to do the following:

On the ICS Search Screen:

- In Transport Mode at Border – select “Sea transport”

- In ID Crossing Border - enter the IMO number of the vessel

- In Expected Date of Arrival From/To – enter the date/date range that the vessel is expected to arrive.

–  –  –

In either of the preceding cases, if there are ENSs lodged matching the search details entered then a list will be displayed on the Search Results screen.

Checking these ENS against the manifest presented on arrival of the vessel/flight will enable the Officer to verify whether all goods on board are covered by an ENS or are exempt.

4.13.4 Spot checks to ensure quality of data on an ENS In addition to the mandatory TRs generated by a safety and security risk, further transactions should be selected for checking on a random/spot check basis. The nature, frequency and targeting of these will be a matter for the Officer having regard to the station business plan targets.

It is important that the quality of ENS data is monitored and spot checks should be carried out on an ongoing basis for this purpose and the results recorded.

Where data quality issues arise, these should be raised with the declarant.

Particular data issues to bear in mind include:

- Goods description

- Place of loading or unloading

- Subsequent office Further details are set out in the Guidelines on acceptable and unacceptable terms for description of goods for exit and entry summary declarations during the UCC transitional period.

Cases of non-compliance involving any obligation relevant to ICS, e.g. submit declarations, declarations to be correctly completed, hold goods pending clearance, etc., should be reported immediately to the relevant Assistant Principal for a decision on further action.

Customs Import Procedures Manual 13 4.13.5 Administrative penalties Administrative penalties may be imposed for non-compliance with customs requirements, particularly in relation to the content and quality of documentation, including ENS. Therefore, as part of their ongoing monitoring, checking and recording of ENS, for content and quality purposes in particular, Officers need to be aware of this facility as a means of promoting compliance on an ongoing basis.



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