By making use of the various duty relief schemes mentioned below many companies have achieved significant savings in duty costs. Indeed for some companies the use of such procedures has meant the difference between winning and losing contracts.

Inward Processing (IP)

Goods may be imported from non-EU countries for processing in Ireland (or any other Member State) with a view to ultimately re-export the processed product. The re-export of the processed product outside of the EU qualifies for duty relief either by non-payment or reimbursement of the duty. This dependant on the type of authorisation employed.

Outward Processing (OP)

This customs procedure permits partial or total duty relief for goods temporarily exported from the EU for processing or repair. It must be possible to demonstrate that the exported foods have been incorporated into the re-imported goods.

Processing Under Customs Control (PCC)

A procedure whereby materials may be imported into the EU without payment of duty, processed into finished goods and released onto the the EU market at the duty rate applicable to the finished product.

Customs Warehousing (CW)

Payment of customs duty (and VAT) can be suspended if goods are placed in a customs warehouse upon importation. Duty becomes payable if the goods are sold onto the Irish (or EU market). No duty arises if goods are re-exported to a non-EU markets.

Customs Duty Suspension

Suspension of customs duty may be obtained on imports of raw materials, components or intermediate products for processing, where it can be established that it is not possible to obtain such goods or suitable substitutes within the EU.