What documentation is required to be used in relation to importing/exporting goods from/to countries outside of the European Community?
IMPORT On importation of goods into Ireland from countries outside the European Union, customs entry formalities must be completed by the importer or his/her agent. The appropriate customs entry form is the Single Administrative Document (S.A.D.). The completed S.A.D. must be presented to Customs and charges (e.g. customs duty, VAT), if any, paid by means of a bank draft, money order, postal order, bank-guaranteed cheque or cash to effect release of the goods by Customs. A trader may also be approved to use Deferred Payment arrangements. All necessary documents required to clear the goods through Customs must accompany the S.A.D. declaration form (i.e. invoices, certificates of origin, etc. as appropriate). Import declarations may also be made electronically by approved traders under the system known as Paperless Declaration (see leaflet C&E 7). EXPORT On exportation of goods from Ireland to countries outside the European Union, customs entry formalities must be completed by the export
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