Introduction
Central to the concept and functioning of the European Union (EU)* is the Customs Union. This means that all Member States operating under a common set of Customs rules and once "goods" have been cleared through Custom and released into the EU market place, these goods are free to move across the internal national borders of the Union (i.e. between Member States) without encountering Customs issues. In other words, all Member States present a common outward Customs aspect to third countries.
Thus Customs duties, rules and regulations are of concern when goods are being imported into or exported from the Union. Therefore, goods entering or leaving Ireland (from / to a third country), as a member of the EU, must be declared to the Customs authorities.
Please note that certain personal belonging and low value goods are not subject to declaration to Customs.
Impact of your Business
These rules and regulations can have a positive or negative impact on your business. If they are ignored, they can add to your costs, erode your competitiveness, limit or even prevent movement of your products.
Put simply, customs and trade rules impact directly on the cost and efficiency of doing business across international borders. Careful consideration of certain issues can lighten the financial burden on your business.
Further Information
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* Once imported into Ireland, goods can move freely between all EU countries without customs duties or border controls. The EU comprises the following Member States.
| Austria | France | Malta |
| Belgium | Germany | Netherlands |
| Britain | Greece | Poland |
| Bulgaria | Hungary | Portugal |
| Czech Rep. | Ireland | Romania |
| Cyprus | Italy | Slovakia |
| Denmark | Latvia | Slovenia |
| Estonia | Lithuania | Spain |
| Finland | Luxemburg | Sweden |
**Please note that throughout this Customs website, any reference to ‘goods’ should be taken to mean ‘tangible goods’.