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Most raw materials enter duty free or at low rates while agricultural products face higher rates and special levies. For information on EC duty rates levied on agricultural products, contact the U.S. Department of Agriculture, (202) 447-2144. For information on EC duty rates of manufactured and industrial products, contact the U.S. Department of Commerce, International Trade Administration's Office of European Community Affairs, (202) 377-2905.

The Harmonised System is a system designed to classify goods in international trade for customs purposes and for developing trade statistics. It is arranged into 99 chapters (see Table 4). The sections are established according to categories such as agriculture, chemicals, chief material of the product, or type of manufacturing industry. The sections and chapters start with agricultural and primary products in the initial chapters, followed by products that are more processed and technically more complex. The HS classification number consists of a minimum of six digits, which are common to all countries using the Harmonised System. Additional digits can be used to meet each nation's individual statistical requirements and give greater detail as needed. If a Harmonised System number is requested by the Irish importer, this information may be obtained from an ITA district office or from the Office of European Community Affairs, (202) 377-2905.

Summary Of The Harmonised System

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Quotations and Payment Terms
Sales quotations are usually given on a c.i.f. basis. This is the sales price plus costs, insurance, and freight to point of importation. The c.i.f. quote is generally preferred by importers since they are usually familiar with the customs charges and taxes on the product that are levied at the time of importation but may not be acquainted with U.S. trucking and ocean or air charges. Large firms and department stores, however, sometimes buy on f.o.b. terms when they prefer to arrange for shipping and insuring the goods themselves. Quotations and invoicing are usually in terms of the currency of the country of origin. American quotations, usually stated in dollars, are completely acceptable in Ireland.

The usual practice of American firms selling to a new customers to require cash against documents on the first sale or two. Thereafter, after establishing credit, the Irish importer will expect to pay by 30-, 60-, or 90-day letter of credit. In all cases, the American exporter will have to decide the balance between making the sale with liberal terms versus less sales potential but with less financial risk. American firms may often find it necessary to offer their best payment terms in order to land the sale in the competitive Irish market.

Frequently, the buyer requests a quote or shipment of goods under INCOTERMS (1990 revision). This is a set of international rules defining the important commercial terms and practices. By referencing INCOTERMS, both buyer and seller will have a uniform understanding of their responsibilities in an agreement. Copies of a 90 page" Guide to INCOTERMS" are obtainable from ICC Publishing,156 Fifth Avenue, New York, NY 10010, (212) 206-1150. Exporter scan also obtain information in the "Exporters' Encyclopedia." Merchandise may be examined by the importer before customs clearance for the purpose of making an inventory.

Goods cannot clear customs without shipping documents and payment of any customs duty, applicable value added taxes, and any excise taxes. These formalities must be undertaken by the importer at the time of clearing customs. Import licenses, if required, should be presented by the importer within the valid period for which they were issued.
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Goods in Transit
Goods may clear customs with an EC transit procedure that provides for the issuance of a single transit document under which the goods may be easily shipped across frontiers of the EC member states. These transit documents are completed by the importer. The transit document provides the basis for a single, comprehensive procedure covering the goods within the Community. Since this is an EC procedure, the European importer, customs house broker, freight forwarder, or shipper must prepare these documents at entry.
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Free Trade Zones
The Shannon Free Trade Zone, located at the Shannon International Airport, is the world's oldest free zone and was established in1947. This facility is attractive as an international distribution and warehouse centre serving Western Europe because it provides the unique combination of a custom-free industrial zone and direct access to air and surface transport to the United Kingdom and other European markets. Raw materials and partly or completely manufactured products may be imported into the free zone in any quantity and held there without payment of duties or taxes. Processing, sorting, grading, or re-packing of the goods may take place within the zone, and buildings may be leased or built. As sales require, the goods held in the free zone may then be withdrawn from inventory and re-exported to other countries or imported into Ireland for consumption after payment of appropriate duties, value-added taxes, and excise taxes. If the goods are re-exported to another country, duties and taxes will be payable in that country.

The advantage of the free zone to American firms is having a European base of supply to assure customers prompt delivery and service, being able to maintain inventory at low cost, and being able to qualify for the reduced 10 percent corporate tax rate in Ireland.
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Warehousing
Adequate warehousing facilities are available in major Irish cities. Bonded warehouses are operated in Dublin, Cork, Limerick, Waterford, and Galway. The Dublin Port and Docks Board maintains the largest warehousing organisation in the country. In addition to storage facilities, the board provides services needed by distributors such as packing, sorting, bottling, and transport service. Imported goods liable to a duty may be stored in a bonded warehouse in the port area or other locations without payment of duties or taxes. The goods may remain there until needed, at which time they are cleared for Irish consumption by payment of duties and taxes, or sent to the country of destination. Certain types of processing are allowed in the bonded warehouses under official supervision.
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Inwards and Outwards Processing
Inwards processing is the temporary importation of raw materials or products for additional manufacture or processing. Merchandise imported for additional processing and eventual re-export out of the EC is eligible for customs-free treatment. The re-exported goods may be partly or totally processed. The import duty and taxes are levied only on those goods that are not re-exported and are finally sold in the EC. To qualify for inwards processing, the Irish (or EC) firm must satisfy customs that it is necessary to use imported goods instead of EC goods; state an intention to export products manufactured from the imported goods (or equivalent goods available in the EC); and assure that, upon re-exportation, the conditions set forth in the authorisation are satisfied, the exported products are accounted for, and the entered goods are identifiable and relate to specific importation's.

In outwards processing, an Irish firm may export goods for further manufacturer processing from the EC customs area and then reimport the final product. Duties and taxes are levied on the increased value added by the expatriate manufacturing or processing when the goods are returned to Ireland, not to the total value of the product. Only firms located in Ireland or another EC country are eligible to take advantage of this option and should first gain approval by the Irish Customs authorities.
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Samples and Advertising Materials
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 authorisation 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. Granting of duty-free status may require that the samples 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. Security is required in the amount of duty and tax chargeable increased by 10 percent. Samples may remain in the country for up to 1 year. They are not permitted to be sold, put to their normal use (except for demonstration purposes), or utilised in any manner for remuneration.

Goods imported as samples may be imported only in quantities constituting a sample according to normal commercial usage.
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Carnets
As a result of various customs conventions, simplified procedures are available to U.S. business and professional people for the temporary importation of commercial samples and professional equipment for display or demonstration. A carnet is a customs document that facilitates customs clearance for temporary imports. With the carnet, goods may be imported without the payment of duty, tax, or additional security. It also may save time since formalities are all arranged before leaving for the international business strip. A carnet is usually valid for 1 year from the date of issuance. The cost ranges from $120 to $250. A bond or cash deposit of 40percent of the value of the goods covered by the carnet is also required. This will be forfeited in the event the products are not re-exported and duties and taxes are not paid. Carnets are issued in the United States by the U.S. Council for International Business at the following locations:

1212 Avenue of the Americas, New York, NY 10036, (212) 354-4480;3345 Wilshire Boulevard, Los Angeles, CA 90010, (213) 386-0767;and 1930 Thoreau Drive, #101, Schaumburg, IL 60173.
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Advance Rulings from Irish Customs
Prior to signing a long-term contract or sending a shipment of considerable value, it may be prudent for a U.S. exporter to first obtain an official ruling on the customs classification, duty rate, and taxes. Such requests should be sent to: The Revenue Commissioners, Division IV, Castle House, South Great George's Street, Dublin 2. The request should describe the product, the material it is made from, 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.
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Value-Added Tax
The value-added tax, most frequently called by its acronym VAT, is charged on the sale of goods and services within the country. Unlike the customs duty, which is the same for all EC member countries, the VAT is established by the tax authorities of each country and differs from country to country. At each stage of the manufacturing and distribution chain, the seller adds the appropriate amount of VAT (tax on the amount of value that the seller added to the product, plus the amount of VAT passed on to the seller by the supplier) to the sales price. The tax is always quoted separately on the invoice. The firm periodically subtracts the VAT paid on its purchases of goods and services from the VAT collected on sales and remits the balance to the government. This process repeats itself at each stage until the product is sold to the final consumer, who bears the full burden of the tax. In Ireland, the standard VAT rate is 21 percent.

Table 5

Irish Value Added Tax

Note: A taxable person is entitled to claim credit for costs incurred for obtaining zero rated supplies while a person providing exempt goods or services is not entitled to claim a credit for costs.

For imports into Ireland, the VAT is levied at the same rate as for domestic products or transactions. The base on which the VAT is charged on imports is the c.i.f. value at the port of entry, plus any duty, excise taxes, levies, or other charges (excluding the VAT) collected by customs at the time of importation. This total represents the value of the import when it clears customs. The importer is liable for payment of customs duties, VAT, and any other charges at the time of clearing the goods through customs.

Exports from Ireland are exempt from VAT since they are not consumed in the country and will be subject to any tax in the country of destination. Temporary imports that will be re exported are not subject to the VAT. The importer may have to post a temporary bond for the amount of customs duty and taxes as security which will be canceled when the goods are taken out of the country.

The EC is in the process of seeking to harmonise or reduce the range of VAT rates among the 15 EC member nations. The EC Council has adopted guidelines for converging the VAT rates over an extended transitional period. Some initiatives developed include establishing a minimum VAT rate for most products at 15 percent, lifting border tax controls in 1993, and defining which products will be allowed an exempted or zero rate. Each country will still retain the enforcement authority that currently exists.
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Excise Taxes
Excise taxes are levied on a small number of products such as gasoline and diesel fuel, spirits, beer, wine, bottled water, cider, tobacco, motor vehicles, televisions, video recorders, compact discs and records, and matches. The excise tax rates vary, depending on the products. For imports, the excise tax is paid by the importer and is in addition to any customs duty or VAT. The EC plans to harmonise excise taxes and create the single internal market.
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Shipping Documents
Shipments to Ireland require one copy each of the bill of lading (or air waybill) and the commercial invoice for customs clearance. There are no consular requirements, but certificates of origin may be required as set out below. U.S. Customs also requires two copies of the U.S. Shipper's Export Declaration (U.S. Department of Commerce Form 7525V) for goods valued at $1,500 or more. A declaration form must be completed for all shipments by regular mail or parcel post valued at $500 or more.

The form must include the harmonised commodity number of the exported product as well as the weight stated in metric units. When sending goods through the mail, the exporter should inquire at the post office as to the proper documentation needed for mail shipments. For additional information or assistance on export documentation, readers should consult publications such as the "Exporter's Encyclopedia, "published by Dun's Marketing Services or contact a local U.S. Department of Commerce International Trade Administration district office.

Although no special format is prescribed for the commercial invoice, it is advisable to include the following: date and place of shipment; name (firm's name) and address of the seller and buyer; method of shipment; 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. 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 lading to take possession of the goods. Certificates of origin are required for a small number of goods of U.S. origin, including port and Madeira wines, seafood for industrial processing, and certain textile products.

The need for a certificate of origin should be ascertained directly from the importer or from the appropriate customs authority. Letter-of-credit terms may stipulate that a certificate of origin be provided. Customs authorities accept certificates of origin issued by authorised local U.S. chambers of commerce or boards of trade.
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Marking and Labelling
With only minor exceptions, there are no general requirements for marking imported goods with the country of origin. Requirements for specific products should be obtained from the importer. The import, export, or transit of non-Irish goods having markings which would lead one to believe that the goods are of Irish manufacture or origin is prohibited. The Merchandise Marks Act of 1887, as amended by the Consumer Information Act of 1978, prohibits false or misleading trade marks and product descriptions and other deceptive indications. Goods may not be imported with marks suggestive of Irish origin unless they bear an indication of their true origin.

There are no regulations for the marking of shipping packages. Good shipping practice dictates that packages should bear the consignee's mark and be numbered unless the shipment is such that the content of the packages can be readily identified without numbers.

Hallmarking of gold and silver articles is required before they can be offered for sale. Only small tolerances are allowable for manufacturing errors. The hallmarking is done by the Goldsmith of Dublin, Assay House, Dublin Castle, Dublin 2.

Imports of certain commodities, including numerous foodstuffs, are subject to special regulations regarding the manner in which they must be labeled to show manufacturer, composition, content (in metric units),and country of origin. In view of the complexity of these regulations and changing requirements, information should be requested from the importer prior to shipment. When the services of an importer are not available, information can be obtained directly from the appropriate Irish authority listed at the end of this publication. For agricultural and food products, the U.S. exporter should contact the U.S. Department of Agriculture for market information and exporting assistance.
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Import Licensing
Only a small number of goods of U.S. origin require import licenses, mostly agricultural and food items. Other items subject to import licensing requirements include coal and lignite fuel, a few products from the chemical and related industries, specified iron and steel products, various textiles and textile products, natural and synthetic precious and semiprecious stones and dust, zinc (plate, sheet, strip and foil), and controlled items such as arms and munitions.

Licenses are generally rapidly granted for goods of U.S. origin. Licenses are not transferable. They may be used to cover several shipments within the total quantity authorised. In general, the goods involved are indicated on the license by the Harmonised System classification number and the corresponding wording of the tariff position. Small tolerances, up to 1 percent for most goods and up to 5 percent in certain instances, are permitted in excess of the total specified on the license.
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Technical Standards
The metric system is the key measurement system in international trade and the United States is the only major nation where itis not in full use. The 1988 Trade Act states that the metric system is the preferred system for weights and measures. American firms can be at a serious disadvantage in world markets since overseas buyers are reluctant to accept nonstandard (non-metric)products since replacement parts and tools are less available and serious safety risks could result by mixing metric and non-metric parts.

As a member of the EC, Ireland applies the product standard sand certification approval process developed by the Community. Ireland is required by the 1958 Treaty of Rome to incorporate in its national laws the EC directives. With the development of a single product standard, U.S. exporters may find that it is easier to comply with one EC-wide standard rather than having to meet several individual national standards when exporting to Europe.
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European Community Standards
As part of the 1992 program, key product areas will be regulated at the Community level for conformance to mandatory requirements to protect the health and safety of consumers, as well as the environment. To indicate this conformance to the mandatory requirements, a CE mark must be placed on all regulated products by the manufacturer, or a representative, before they can be sold on the EC market. The applicable product testing and certification requirements for individual product categories are specified in the various EC directives.

The CE mark relates only to the mandatory health, safety, and environmental legal requirements established by the EC; it does not indicate conformity to European product standards. Thus, national marks of conformity with product standards remain compatible with the CE mark and both may be applied to the product. It should be noted, however, that the CE mark does replace all national safety marks for the regulated products.

The EC Commission has released "The Global Approach to Certification and Testing," a document that recommended harmonised testing and certification procedures within the Community. These proposals included establishing a "modular" system for demonstrating product compliance. Under this system, methods of demonstrating product conformity range from having the manufacturer self-certify the product to having a private testing company type-approve the product and to provide market surveillance, depending on the probability and type of product risk.

As the standards and certification requirements evolve, it is expected that qualified U.S. testing laboratories will be able to fully certify that products conform to EC requirements.
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Assistance on Standards
U.S. firms exporting to Ireland are confronted with both Irish and EC product standards. Further, these regulations occasionally change to meet new technology and more stringent demands. Exporters can stay fully informed on the latest EC technical standards activities by contacting the National Institute of Standards and Technology (NIST). A part of the U.S. Department of Commerce, NIST offers industry an in-depth reference system on EC standards information gathered from the two European standards bodies tasked to write the EC 1992 norms-the European Committee for Standards (CEN) and the European Committee for Electro-technical Standardization (CENELEC). NIST also can provide updated information from the EC which will elaborate on directives and provide assistance in identifying EC and member state standards and regulations. For more information, contact NIST at (301) 975-4038. Also, the Single Internal Market Service, International Trade Administration, Room 3036, U.S. Department of Commerce, Washington, DC 20230, publishes regular updates on the status of the EC 1992 directives. To obtain copies of directives, amendments, and published updates, or to obtain a complete list of directives that could affect product sales to Ireland or another EC country, call (202) 377-5276. Copies are available at a nominal fee.

Other valuable sources of information with regard to foreign standards include the American National Standards Institute, 1430Broadway, New York, NY 10018, (212) 354-3300, the Department of Commerce's National Technical Information Service, Springfield, VA 22161, (703) 557-4733, as well as various trade associations that follow international activities for their membership. The European Electrical Standards Committee (CENELEC), a private organisation, administers an agreement on harmonised standards and testing for electronic components. CENELEC sets technical specifications for components and provides that a certification of quality issued by an authorised institution in any member country will be recognised in the other participating nations with no additional testing required.

Electrical current in Ireland is provided at an alternating current of 50 cycles, 1 and 3 phase. The voltage is 220/380 with 2 and 4 wires, Service interruptions are rare and the frequency of the current is stable. The electrical plug is the British type with three flat prongs. Adapters are available to change from one type plug to another.
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Weights and Measures
Both imperial units and the International System of Units (SI) are in use. There has been a substantial shift to the metric system. Under the Merchandise Marks Order of 1973, certain types of packaged goods must be marked with the quantity in either rounded metric units or with metric/imperial units. The Packaged Goods (Quantity Control) Regulations of 1981 require metric marking for standard size, closed pre-packages which are within the limits of 5g/mlto 55 kg/L. Imperial units may be stated in addition to, but not instead of, the metric indication. The Packaged Goods Regulations require the Irish importer of packaged goods to ensure that the statement of quantity is in the prescribed metric units. The nominal quantity must be shown in kilograms, grams, litres, centilitres or millilitres either using the name of the unit of measurement or its internationally accepted symbol. The quantity expressed in imperial units may be used in conjunction with the quantity expressed in metric units.

However, the imperial units shall not be more prominent than the metric units in size, colour, or position. In practice, this means that the quantity expressed in metric units should be given first with the figures at least as large as the imperial units if used. Specified foodstuffs for retail sale and certain other consumer products may be offered for sale in Ireland only when packaged in an approved size.

The U.S. exporter would be well advised to first check with the Irish importer to ensure that the package size complies with all requirements prior to shipment. Authorised packaging sizes for designated products are stated below:

Solids

METRIC IMPERIAL

LIQUIDS

METRIC IMPERIAL

Militres Litres Pints Pints

62.5 1 1/8 1 125 1.5 ¼ 1/3 250 2 1/3 2 500 2.5 ½ 4 3,4, 5 8

Detailed information on metric and packaging requirements and usage in Ireland may be obtained from: Metrication Section, Department of Industry and Commerce, Dublin 2. A few Irish measurements continue to be used such as the Irish plantation acre equal to 7,840 square yards and the Irish mile equal to 6,720 feet. The traveler should become acquainted with another common unit of measure in the Irish pubs-the pint.
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U.S. Export Controls
For the purpose of national security, foreign policy, or short supply considerations, the United States controls the export of goods and technology with two broad categories of export licenses-general and validated. The vast majority of U.S. exports are shipped abroad under general licenses with no formal application required. To determine what kind of export license is required, exporters should consult the Export Administration's regulations for complete details or obtain assistance from the local U.S. Department of Commerce district office.

As an overview, the first step in the export licensing process is to determine whether a product requires a general or validated license. Determine what is being exported, the destination of the product, its end-use, and the organisation that will be using the product. Check the schedule of "Country Groups" listed in the Export Administration regulations to determine the destination category; check the "Commodity Control List" to determine if the product requires a validated license for shipment to that particular country; and determine if any special restrictions are in effect. If the product is not on the control list, then it can be exported under a general license. The U.S. exporter simply completes the U.S. Shippers Export Declaration, Form 7525-V, providing details of the shipment; includes a commercial invoice; and exports the goods. If the product is on the control list, a validated license is needed. An application must be made and an export license granted. As a general rule, an exporter will need a validated license

(1) if the products are controlled or in short supply regard less of the country of destination;
(2) for any commodity to a destination with foreign policy concerns; or
(3) for unpublished technical data to certain destinations.
Certain special licenses are also issued to cover large projects or repeated sales through a foreign distributor. For assistance in determining what type of license is needed and to initiate the processing of an application, contact your local Department of Commerce district office or the Bureau of Export Administration Office of Export Assistance, Room H-1099D, U.S. Department of Commerce, Washington, DC 20230, (202) 377-4811.
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Registration of Patents, Trademarks, and Designs
Ireland has legislation for the protection of patents, trademarks, and industrial designs. It is a member of the Paris Union, which adheres to the International Convention for the Protection of Industrial Property. Applications for patents, registration of trademarks, and for design protection should be filed with the Irish Patent Office, Ministry for Industry and Commerce, 45 Merrion Square, Dublin 2. Inventions may be patented for a 16-year period. Trademark registrations are valid for 7 years and are renewable for 14-year periods.
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European Patent Convention
Ireland is a signatory to the European Patent Convention, which provides for a centralised European-wide patent protection system. The European Patents Act of 1977 provides increased legal protection, a patents court, and guidelines for compensation of an inventor who may be an employee.

The European Patent Convention has simplified the process for obtaining patent protection in the EC member states. Under the European Convention, an applicant for a patent is granted a pre examined 15-year, non-renewable European patent that has the effect of a national patent in all 16 countries that are signatories of the convention, based on a single application to the European Patent Office. This procedure should expedite the granting of patents. However, infringement proceedings remain within the jurisdiction of the national courts, which could result in some divergent interpretations. For information, write to the European Patent Office, Motorama-Haus, Rosenheimer Strasse 30, Munich, Germany.
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Copyrights
Both Ireland and the United States are signatories of the Universal Copyright Convention, which provides for mutual copyright protection. In Ireland, protection is provided by the Copyright Act of 1963.Ireland is a member of the Berne Convention, which forms the International Union for the Protection of Literary and Artistic Works.
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