Includes import documentation and other requirements for both the U.S. exporter and foreign importer.
Last Published: 8/6/2019

The Single Administrative Document


The official model for written declarations to customs is the Single Administrative Document (SAD). Goods brought into the EU customs territory are, from the time of their entry, subject to customs supervision until customs formalities are completed.   Goods are covered by a Summary Declaration which is filed once the items have been presented to customs officials.  The customs authorities may, however, allow a period for filing the Declaration which cannot be extended beyond the first working day following the day on which the goods are presented to customs.  

The Summary Declaration is filed by: 
-    the person who brought the goods into the customs territory of the Community or by any person who assumes responsibility for carriage of the goods following such entry; or 
-    the person in whose name the person referred to above acted. 

The Summary Declaration can be made on a form provided by the customs authorities.  However, customs authorities may also allow the use of any commercial or official document that contains the specific information required to identify the goods.  The SAD serves as the EU importer's declaration.  It encompasses both customs duties and VAT and is valid in all EU member states. The declaration is made by whoever is clearing the goods, normally the importer of record or his/her agent.

European Free Trade Association (EFTA) countries including Norway, Iceland, Switzerland, and Liechtenstein also use the SAD. Information on import/export forms is contained in Council Regulation (EEC) No. 2454/93, which lays down provisions for the implementation of the Community Customs Code (Articles 205 through 221). Articles 222 through 224 provide for computerized customs declarations and Articles 225 through 229 provide for oral declarations. 

More information on the SAD can be found at: The Single Administrative Document (SAD) Index

The Union Customs Code


The Union Customs Code (UCC) was adopted in 2013 and its substantive provisions went into effect on 1 May 2016.   It has replaced the Community Customs Code (CCC).  In addition to the UCC, the European Commission published delegated and implementing regulations on the actual procedural changes.

Import Requirements

Prior to signing a long-term contract or sending a shipment of considerable value, a U.S. exporter may wish to first obtain an official ruling on Irish customs classification, duty, and taxes. 

•    Requests can be sent to The Office of the Revenue Commissioners.   The request should describe the product, the material from which it is made, and other details needed by customs authorities to classify the product correctly. 

While customs will not provide a binding decision, the advance ruling usually will be accepted if the goods are found to correspond exactly to the sample or description provided.

•    Shipments to Ireland require one copy each of the bill of lading (or air waybill) and the commercial invoice for customs clearance.   

•    Although no special format is necessary for the commercial invoice, it is advisable to include the following: date and place of shipment; firm’s name and address of the seller and the buyer; method of shipping; number, kind, and markings of the packages and their numerical order; description of the goods using the usual commercial description according to kind, quality, grade, and the weight (gross and net, in metric units) along with any factors increasing or decreasing the value; agreed price of goods; unit cost; total cost; f.o.b. (free on board); factory plus shipping; insurance charges; delivery and payment terms; and the signature of a responsible official of the shipper’s firm.  

•    Bills of lading should bear the name of the party to be notified.  The consignee needs the original bill of landing in order to take possession of the goods.  

•    Certificates of Origin are not required for goods of U.S. origin.  Products, which U.S. companies’ import and then re-export to Ireland, require a Certificate of Origin or other documentation that clearly proves their origin.  Should Ireland maintain a quota on a product made in a foreign country, the U.S. exporter cannot re-export this product to Ireland.

•    Ireland participates in the International Convention to Facilitate the Importation of Commercial Samples and Advertising Materials.   Samples of negligible value imported to promote sales are accorded duty-free and tax-free treatment.  Prior authorization is not required.  To determine whether the samples are of negligible value, their value is compared with that of a commercial shipment of the same product.  

•    In obtaining duty-free status, it may be necessary for samples to be rendered useless for future sale by marking, perforating, cutting, or other means.  

•    Imported samples of commercial value may be granted a temporary entry and exemption from customs charges.  A security is required in the amount of duty and tax chargeable, plus 10%. 

•    Samples may remain in the country for up to one year.  Samples cannot be sold, put to their normal use (except for demonstration purposes), or utilized in any manner of remuneration. 

•    Goods imported as samples may be imported only in quantities constituting a sample according to normal commercial usage. 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.