Written answers

Tuesday, 7 December 2021

Department of Finance

Customs and Excise

Photo of Fergus O'DowdFergus O'Dowd (Louth, Fine Gael)
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197. To ask the Minister for Finance the details of the average length of time a foreign registered vehicle is awaiting a customs clearance in each of the years 2019, 2020 and to date in 2021; the reason delays are currently being experienced by used car sale dealers which is having a knock-on impact on their ability to operate; if a more streamlined process is currently being considered to speed up the customs clearance process; and if he will make a statement on the matter. [59782/21]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that data on the average length of time a foreign registered vehicle is awaiting Customs clearance is unavailable. Where a vehicle cannot be Customs cleared i.e. green routed, immediately on arrival in Ireland, the time taken to resolve the matter is dependent on the specific issue that has given rise to the Customs control and whether an inspection of the vehicle is required. Where the issue relates to outstanding information or documentation, Revenue will clear the vehicle as quickly as possible once the necessary information or documentation is provided by the vehicle importer. Physical inspection times vary depending on the size and mix of the loads. To date in 2021, 88% of Dublin and Rosslare port movements were green routed and permitted to leave the ports without an interaction with Customs or the other regulatory authorities.

Since the UK left the European Union on 31 December 2020, vehicles imported from Great Britain require a Customs import declaration. Under the EU-UK Trade and Cooperation Agreement, Customs duties have been eliminated for vehicles imported from the United Kingdom (UK) where the relevant rules of origin are met. A claim for preferential tariff treatment for vehicles into Ireland must be made on the import declaration and can only be made where the vehicles are of UK origin. The onus is on the claimant to prove that the vehicles qualify for this preferential tariff rate of 0%. In addition, in certain circumstances, Returned Goods Relief may be claimed under the Union Customs Code (UCC). The vehicle must have been originally exported from the EU, must not have been altered and must be re-imported within three years of export from the EU for this relief to be available. The absence of or delay in providing the necessary proofs in relation to preferential origin or Returned Goods Relief will delay or prevent Customs clearance of the vehicles concerned.

Further information on claiming preferential origin and returned goods relief can be found on the Revenue Website.

Returned Good Relief -www.revenue.ie/en/customs-traders-and-agents/relief-from-customs-duty-and-vat/goods-reimported-into-the-european-union/index.aspx

Preferential origin Requirements - www.revenue.ie/en/customs-traders-and-agents/importing-and-exporting/origin/eu-uk-trade-and-cooperation-agreement/preferential-tariff-treatment.aspx

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