Oireachtas Joint and Select Committees

Thursday, 13 October 2016

Public Accounts Committee

2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts

9:00 am

Mr. Niall Cody:

The customs clearing system is an EU-based system, customs entries are entered through the AEP system. There are green, orange and red routing. Under green routing goods are cleared automatically and there is a whole set of rules behind the interface. Orange routing requires a documentation check, the goods are not presented but the documentation needs to be examined. The red routing is less than 1%. In the case of red routing the goods have to be presented for clearance. This would not be for example to do with items such as tobacco, this would be tariff-related goods coming from particular countries depending on what the EU customs rules are. In the context of whatever happens in a post-Brexit environment, the challenge becomes really significant, if it is a full third country because the numbers are very different.