Import and Export Licensing

Under Common Agricultural Policy (CAP) regulations, an import licence (AGRIM) is required to import certain agricultural products originating outside the European Union (EU). An AGRIM is not required to import product into Ireland from another EU member state. An AGRIM issued in one member state may be used throughout the EU.

Detailed rules for the application of import licences and the product groups for which licences may be required are laid down in EU Regulations. The product groups are; beef and veal; cereals; ethyl alcohol of agricultural origin; flax, hemp and hempseeds; garlic and preserved mushrooms; milk and milk products; olive oil and table olives; pig meat; poultry; rice; seeds; sugar.

A Combined Nomenclature (CN) code is required to determine the licensing requirements for a particular product. CN codes may be obtained by applying for Binding Tariff Information (BTI) through Customs, the Revenue Commissioners.

A deposit or security is usually required for an AGRIM and the licence carries an obligation to import the product and quantity stated within the time limits set out on the licence. When these obligations are fulfilled, the licence is returned and the security is released. Failure to carry out these obligations could incur a full or partial forfeit of the security.

To obtain an import licence, an operator must be established within the EU and be registered with the Department. A certificate of incorporation (or other Member State equivalent) and VAT number are required upon registering. An application for an AGRIM must be accompanied by sufficient security, if required.

Ordinary Import Licences

These are for products such as cereals and rice. They may be applied for at any time and are issued on the day, providing a correct application and security is received before 12 noon. Following the import of the product on the licence, it must be returned, to release the security, once all is in order.

Import Tariff Quotas (ITQs)

Certain products are imported under ITQs. These quotas allow for restricted quantities of product to be imported into the EU, at a reduced rate of import tariff or duty. Strict rules are in place for these schemes, such as,

• Operators must be registered in the member state of application
• Proof of trade in the particular commodity must be provided
• Limited time-frame in which to make applications
• Limited quantity of product that can be applied for
• Increased amount of security required
• Often over-subscribed with a co-efficient applied, resulting in a lower quantity to be imported.

Export refunds are a market support mechanism used to bridge the gap between the usually higher EU market price and the lower world price for certain products. A CAP export licence (AGREX) must be obtained before the export takes place and used to prove that the product left the Customs territory of the EU, to claim an export refund.

Detailed rules for the application of export licences and the product groups for which licences may be required are laid down in EU Regulations. The product groups are; beef and veal; cereals; milk and milk products; pig meat; poultry; rice; sugar, isoglucose and syrups.

A Combined Nomenclature (CN) code is required to determine a particular product. CN codes may be obtained by applying for Binding Tariff Information (BTI) through Customs, the Revenue Commissioners.

A deposit or security is usually required for an AGREX and the licence carries an obligation to export the product and quantity stated within the time limits set out on the licence. When these obligations are fulfilled, the licence is returned and the security is released. Failure to carry out these obligations could incur a full or partial forfeit of the security.

To obtain an export licence, an operator must be established within the EU and be registered with the Department. A certificate of incorporation (or other Member State equivalent) and VAT number are required upon registering. An application for an AGREX must be accompanied by sufficient security, if required. Applications for export licences usually involve a waiting period before the licence is issued.

From 19th July 2013, all products previously attracting an export refund, are now zero-rated, therefore no export licence is required and will not be issued. An exception to this is the export of certain milk products under Commission Regulation (EC) No 1187/2009 of 27 November 2009.

Securities

As laid out by regulation, a security may be required for a licence, at the time of application, and an application is not deemed valid until the security is received. Securities may be lodged by; bank draft; bank guarantee; cheque; credit, debit or Laser card; electronic fund transfer (EFT) or postal order. Securities for ordinary import licences that are less than €100 may be waived but are compulsory for all amounts for applications for ITQs.

Operators Interested in applying for tariff quotas (TRQs)

Further information

Customs at the Revenue Commissioners should be contacted for further information for all imports and exports, regardless of the requirement for an import or export licence.

European Commission – Official Journal (Eur-Lex)

European Commission – Taxation and Customs Union – TARIC consultation

Regulations

The regulations below are the main licensing, ITQ and securities rules. Further regulations apply to the various product sectors, please contact Import & Export Licensing Section for more information.

Commission Regulation (EC) No 376/2008 (pdf 795Kb) of 23 April 2008 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products

of 31 August 2006 laying down common rules for the administration of import tariff quotas for agricultural products managed by a system of import licences

Commission Implementing Regulation (EU) No 282/2012 of 28 March 2012 laying down common detailed rules for the application of the system of securities for agricultural products