Ireland has been a WTO member since the 1^st of January 1995 and a member of GATT since the 22^nd of December 1967. The WTO’s 12th Ministerial Conference (MC12) took place on 12-17 June 2022 in Geneva. Ireland was represented by the Minister for Enterprise, Trade & Employment. Ireland generally undertakes work at the WTO in conjunction with the EU.

Ireland believes in the multilateral, rules-bound order that supports its ability to trade around the world, in a fair and sustainable way. The overarching goal of Ireland’s trade policy is to see Ireland grow sustainably and diversify its export markets, assisted by the EU’s trade policy and Ireland’s growing network of Free Trade Agreements. Ireland will work to realise the full benefits of the EU single market. Ireland will pursue a values-based approach to trade and investment underpinned by Ireland’s commitment to multilateralism and working with our EU partners in the World Trade Organization (WTO), to project and promote the highest labour and environmental standards (Source Irish Government Trade and Investment Strategy 2022-2026 Value for Ireland, Values for the World (paraphrased)).

Ireland has acceded to the WTO Government Procurement Agreement. I am not aware of any WTO agreements to which Ireland is not a party.

It should be noted that there are five important new EU Regulations which impact international trade.

(i) the International Procurement Instrument (Regulation (EU) 2022/1031 of 23 June 2022) (IPI) entered into force on 29 August 2022 and will, after an investigative stage, enable the EU to restrict access to the EU’s procurement markets of suppliers from countries where similar access to their procurement does not exist.

The scope of the IPI applies to third counties which are not party to the WTO Agreement on Government Procurement (GPA) or any EU trade agreements that include provisions on public procurement. There are two designations. Covered Procurement : The IPI does not apply. Where a third country is a party to the WTO Agreement on Government Procurement or has concluded a trade agreement with the Union that includes provisions on public procurement, any measures relating to restrictive practices in public procurement would follow the consultation mechanisms set out in those agreements. Non-covered Procurement: The IPI may apply. Where a third country is not covered by the arrangements set out in the previous paragraph the EU may decide to apply the provisions of the IPI to address restrictive practices;

(ii) the Foreign Subsidies Regulation (Regulation (EU) 2022/2560 on foreign subsidies distorting the internal market) entered into force on 12 July 2023. It puts in place a new and comprehensive set of rules to address distortions generated by foreign subsidies granted to companies competing in the internal market or bidding for public sector tenders. It closes a regulatory gap in the EU’s competition, public procurement and trade rules;

(iii) The Anti-Coercion Instrument (Regulation on the protection of the Union and its Member States from economic coercion by third countries: Document 52021PC0775). The signing of the Anti-Coercion Instrument (ACI) is expected to take place on 22 November 2023 and it will enter into force 20 days after its publication in the Official Journal of the EU. The ACI will protect the interests of the EU and Member States in case of economic coercion, namely when a third country pressures the EU or a Member State into a particular choice, in any areas of their competence, through measures affecting trade or investment. A major objective of the ACI is to deter and prevent economic coercion. The ACI provides for international cooperation with regard to economic coercion. When this is not possible, and as a last resort, the EU will be able to adopt countermeasures such as the imposition of trade restrictions, in the form of, for example, increased customs duties, import or export licences, restrictions on trade in services or access to foreign direct investment or public procurement.

(iv) Regulation (EU) 2023/956 of 10 May 2023 establishing a carbon border adjustment mechanism (CBAM). It is supplemented by Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 laying down the rules for the application of Regulation (EU) 2023/956 as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period. The background is that the European Union is implementing measures to reduce carbon emissions. However, some non-EU countries continue to operate with less stringent climate policies. Some EU companies may move their carbon-intensive production outside the EU to reduce costs. This will result in a risk of so-called ‘carbon leakage’. CBAM puts a fair price on the carbon emitted during the production of carbon intensive goods entering the EU. This will encourage cleaner industrial production in non-EU countries (Source Irish Revenue). The gradual introduction of the CBAM is aligned with the phase-out of the allocation of free allowances under the EU Emissions Trading System (ETS) to support the decarbonisation of EU industry.  By confirming that a price has been paid for the embedded carbon emissions generated in the production of certain goods imported into the EU, the CBAM will ensure the carbon price of imports is equivalent to the carbon price of domestic production, and that the EU’s climate objectives are not undermined. The CBAM is designed to be compatible with WTO-rules (Source https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en). To help EU importers and non-EU installations in the practical implementation of the new rules, the Commission has published a series of sector-specific factsheets and a step-by-step checklist to support businesses as the transitional CBAM enters into application (see https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-sectoral-factsheets_en )

(v) Regulation (EU) 2023/1115 of 31 May 2023 (The Regulation on deforestation-free products). The Regulation lays down rules regarding the placing and making available on the Union market as well as the export from the Union of relevant products, as listed in Annex I, that contain, have been fed with or have been made using relevant commodities, namely cattle, cocoa, coffee, oil palm, rubber, soya and wood, with a view to: (a) minimising the Union’s contribution to deforestation and forest degradation worldwide, and thereby contributing to a reduction in global deforestation; (b) reducing the Union’s contribution to greenhouse gas emissions and global biodiversity loss (Source Article 1).

As stated above, generally Ireland’s work at the WTO is undertaken in conjunction with the EU.

Not to my knowledge.

For information on WTO cases involving the EU, see Europa: WTO disputes –  Cases involving the EU (europa.eu) at https://policy.trade.ec.europa.eu/enforcement-and-protection/dispute-settlement/wto-dispute-settlement/wto-disputes-cases-involving-eu_en

In response to the Appellate Body paralysis, the EU (including its Member States) and 15 WTO member countries decided to develop an independent appeals mechanism in January-April 2020. As a result, the multiparty interim appeal arbitration arrangement (MPIA) was established on 30 April 2020, based on Article 25 of the WTO DSU, which provides for ‘expeditious arbitration as an alternative means of dispute settlement’ under mutual agreement between parties. The signatories must also agree to the eventual arbitration award, thus rendering the appeal procedure binding upon themselves. In July 2020, the MPIA became operational as a pool of 10 standing arbitrators was confirmed, following candidate nominations by the participants. Participating WTO members agree to use the MPIA as a second instance, as long as the Appellate Body is not operational, and not to pursue appeals ‘into the void’ during this time. Some of the proposed solutions to the underlying Appellate Body crisis have already been included in the MPIA. For example, the MPIA requires arbitrators to focus on issues ‘necessary for the resolution of the dispute’, in an effort to address judicial over-reach concerns. The MPIA is open for more WTO members to join and membership grew from 16 to 24 within a few months after countries including Benin, Ecuador and Nicaragua joined. (Source European Parliament Briefing April 20-21, International trade dispute settlement WTO Appellate Body crisis and the multiparty interim appeal arrangement page 5 )

See answer to question 7.

Ireland is a member of the EU, the European Free Trade Association (EFTA), and the WTO. The negotiation of trade agreements, including preferential trade agreements, is an EU competence. The EU has entered into trade arrangements with various non-EU countries and is negotiating trade agreements with other countries or trading blocks. A complete list of all trade agreements concluded and being negotiated by the EU can be found at Europa: https://policy.trade.ec.europa.eu/eu-trade-relationships-country-and-region/negotiations-and-agreements_en

As regards the UK Trade and Co-Operation Agreement between the EU and the UK, guidance on the Customs implications of trade with Great Britain can be found at Revenue:  Importing, exporting and moving goods (revenue.ie)

N/A

N/A

Ireland works with and through the EU on sustainability issues in international supply chains.

The EU Charter of Fundamental Rights in its Article 5(2) explicitly prohibits forced labour. This prohibition is well enshrined in current EU legislation and forthcoming legislative initiatives, as well as addressed by international and European initiatives. Forced labour is a form of labour exploitation, which is punishable under Directive 2011/36/EU on preventing and combating trafficking in human beings and protecting its victims (Source Proposal for a Regulation of the European Parliament and the Council on prohibiting products made with forced labour on the Union market: Brussels, 14.9.2022 COM(2022) 453 final 2022/0269 (COD) under the title “Consistency with existing policy provisions in the policy area”).

Ireland has implemented in Irish law, the Non – Financial Reporting Directive (2014/95/EU) (NFRD) by/through S.I. No 360 of 2017 and by S.I. No 410 of 2018. The NFRD requires “Large undertakings which are public-interest entities exceeding on their balance sheet dates the criterion of the average number of 500 employees during the financial year, must include in the management report a non-financial statement containing information to the extent necessary for an understanding of the undertaking’s development, performance, position and impact of its activity, relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters, including:  (a) a brief description of the undertaking’s business model; (b) a description of the policies pursued by the undertaking in relation to those matters, including due diligence processes implemented; (c) the outcome of those policies; (d) the principal risks related to those matters linked to the undertaking’s operations including, where relevant and proportionate, its business relationships, products or services which are likely to cause adverse impacts in those areas, and how the undertaking manages those risks; (e) non-financial key performance indicators relevant to the particular business” (Source Article 1 of the NFRD).

In July 2021, the European Commission and the European External Action Service published practical guidance to assist EU businesses in taking appropriate measures to address the risk of forced labour in their operations and supply chains, as a bridge towards mandatory horizontal due diligence legislation (see EU Guidance on due diligence for EU businesses to address the risk of forced labour in their operations and supply chains).

The Corporate Sustainability Reporting Directive or CSRD (Directive (EU) 2022/2464 as regards corporate sustainability reporting) is dated 14.12.2022 and entered into force 20 days after it was published in the OJ. The staggered implementation of its provisions are set out in Article 5 and Article 7. (See EU Commission Questions and Answers on the CSRD at https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4043 and for Irish Government information on the CSRD see https://enterprise.gov.ie/en/what-we-do/the-business-environment/corporate-sustainability-reporting/).

On 14 September 2022, the European Commission proposed a Regulation to prohibit products made with forced labour on the EU market (Brussels 14.9.2022 COM (2022) 453 final 2022/0269 (COD): Document 52022PC0453).

The Regulation lays down rules prohibiting economic operators from placing and making available on the Union market or exporting from the Union market, products made with forced labour (Source Article 1).

There are no specific domestic measures to my knowledge. Irish import tariffs emanate/are imposed under EU Regulations or Directives, and which are applicable throughout the EU.

As regards export restrictions (which include authorisation requirements), there are a plethora of regulations arising from Irish implementation of the EU Export Controls regimes (including Dual Use by virtue of the Recast Dual-Use Regulation ((EU) 2021/821) repealing the Dual-Use Regulation (428/2009)) and Sanctions regimes. However there are no domestic specific non EU related export restrictions to my knowledge.

Ireland implements (to the extent necessary), applies and enforces all EU Directives and EU Regulations related to human rights sanctions, financial sanctions, EU sanctions and additionally UN sanctions.

Human Rights

The Human Rights Violations Regulation ((EU) 2020/1998).

The Human Rights Violations Decision (2020/1999).

Other Sanctions

Each EU member state must designate competent authorities responsible for administering and enforcing sanctions.

In Ireland, the three competent authorities are:

The Central Bank of Ireland, which is responsible for the administration, supervision, and enforcement of financial sanctions. See Central Bank of Ireland: https://www.centralbank.ie/regulation/how-we-regulate/international-financial-sanctions

The Department of Trade Enterprise and Employment (DETE), which is responsible for implementing EU and UN trade-related sanctions. See DETE: https://enterprise.gov.ie/en/what-we-do/trade-investment/export-licences/sanctions/

The Department of Foreign Affairs (DFA), which is responsible for foreign policy and representing Ireland internationally. In the context of sanctions, this involves engaging with the relevant UN and EU bodies and ensuring information is shared with the appropriate Irish government departments and agencies.

See https://www.dfa.ie/our-role-policies/ireland-in-the-eu/eu-restrictive-measures/

For specific information on EU Russian sanctions, see Europa https://finance.ec.europa.eu/eu-and-world/sanctions-restrictive-measures/sanctions-adopted-following-russias-military-aggression-against-ukraine/frequently-asked-questions-sanctions-against-russia_en

Trade defence measures are an EU competence. Investigations, decisions, and monitoring of trade defence measures are performed by the European Commission on behalf of all member states.

The main EU instruments on trade remedies are:

• The Anti-Dumping Regulation ((EU) 2016/1036).
• The Anti-Subsidy Regulation ((EU) 2016/1037).
• The Safeguard Regulation ((EU) 2015/478) (from WTO members).
• Regulation (EU) 2015/755 on common rules for imports from certain third countries (non WTO members).

Regulation (EU) 2017/2321 and Regulation (EU) 2018/825 each amended the Anti-Dumping Regulation (EU) (2016/1036) by changing the methodology for calculating anti-dumping duties (the former) and imposed tougher rules to deal with dumped and subsidised imports respectively (the latter).

For guidance on the EU trade defence policy, see Europa: Trade defence (europa.eu)

The EU can additionally take unilateral commercial policy measures, including the following:

• Suspension or withdrawal of any concession resulting from commercial policy negotiations.
• Increase in, or imposition of, customs duties or any other charge on imports.
• Introduction of quantitative restrictions or any other measures modifying import or export conditions or otherwise affecting trade with the third country concerned (Article 13(3), Trade Barriers Regulation ((EU) 2015/1843).)

However, when the EU’s international obligations require the prior discharge of an international procedure for consultation or for the settlement of disputes, the measures referred to above must only be determined after that procedure has been terminated, and taking account of the results of the procedure (Article 13(2), Trade Barriers Regulation).

The Enforcement Regulation (654/2014) includes specific provisions on the exercise of the EU’s rights for the application and enforcement of international trade rules. In February 2021, the Enforcement Regulation was amended and revised by Regulation (EU) 2021/167 to enable the EU to adopt counter-measures not only when it obtains a favourable ruling in a WTO dispute settlement or under the dispute settlement provisions of bilateral and regional agreements, but also when:

• The WTO Appellate Body cannot adjudicate.
• A partner in a bilateral agreement blocks the appointment of members of a dispute panel.

Please see the answer to Question 13.

The EU created in 2020 the Single Entry Point which helps businesses report to the Commission (alleged) barriers to market access or infringements of trade and sustainable development commitments (See Single Entry Point | Access2Markets (europa.eu)). 

The Single Entry Point is the first point of contact for all EU stakeholders who are facing potential trade barriers in third countries or who find non-compliance with sustainability rules related to Trade and Sustainable Development or the Generalised Scheme of Preferences.

The Single Entry Point has developed two complaint forms, one on market access/trade barriers and one on sustainability issues – as well as step-by-step guides to completing them.

EU stakeholders reporting an (alleged) market access barrier in a third country market or an infringement of sustainability rules related to Trade and Sustainable Development or the General System of Preferences benefit from a one-stop shop.

Since its launch in November 2020, this has led to over 90 external complaints, of which more than 30 concerned new trade barriers, which have since been registered and published on Access2Markets and are being followed up by the Commission with partner countries concerned. see https://trade.ec.europa.eu/access-to-markets/en/barriers.

As regards foreign producers, the representatives of the jurisdiction(s) concerned in an investigation can:

• Inspect all information made available to the European Commission.
• Request to be informed of the principal facts and considerations resulting from the examination procedure (Article 9(4), Trade Barriers Regulation (Regulation ((EU) 2015/1843))

The Commission can also hear parties concerned if they have, within the period prescribed in the notice published in the Official Journal of the European Union, made a written request for a hearing showing that they are a party primarily concerned by the result of the procedure (Article 9(5), Trade Barriers Regulation). The Commission must, on request, give the parties primarily concerned an opportunity to meet. There is no obligation on any party to attend a meeting and failure to do so must not be prejudicial to that party’s case (Article 9(6), Trade Barriers Regulation (Regulation (EU) 2015/1843)).

On the 7.9.2023, the EU Commission published a guidance note addressed to European operators to help them identify, assess, and understand the possible risks of sanctions circumvention by Russia – and how to avoid it. The guidance can be accessed and downloaded from here: 230905-guidance-eu-operators-russia-sanctions-circumvention_en.pdf (europa.eu)

Aside from the aforegoing, circumvention of trade measures and relevant procedures is regulated by Article 13 of the Anti-Dumping Regulation (Regulation (EU) 2016/1036) and Article 23 of the Anti-Subsidy Regulation (Regulation (EU) 2016/1037)).  The definition of circumvention is not the same in each Regulation.

If an operator is circumventing duties in force, the European Commission can open an investigation if both:

• An interested party provides sufficient evidence of circumvention, or an EU country makes a request.
• The Commission believes an investigation is warranted.

The first step in an investigation is the publication of a Regulation in the Official Journal of the EU. Customs authorities then start registering all imports alleged to be circumventing the measures. This enables them to impose a duty retroactively, should circumvention be found. If it is determined that circumvention has taken place, the duties in force will be extended to imports from the country or operator found to be circumventing them. The duties then apply retroactively from the date on which the investigation began.

The EU applies the lesser duty rule, which means that anti-dumping measures are limited to the lowest of the injury margin or dumping margin. Under EU law, the amount of provisional anti-dumping duties must be less than the dumping margin if that lesser duty adequately removes the injury to the Union industry (Articles 7.2 and 9.4, Anti-Dumping Regulation; Article 15.1, Anti-Subsidy Regulation). In practice, the dumping/subsidy margin and the injury margin are compared and the lower margin is used as the basis for the duty level. The imposition of anti-dumping or anti-subsidy measures by the EU must pass the “Union interest test,” which is a form of public interest test. Public interest is presumed when there is dumping or subsidisation, injury, and a causal link. However, the European Commission can decide not to impose trade remedies when the measures would go against the interest of the Union, because they would cause more harm to the overall economy than the relief brought to the domestic industry suffering from the dumped/subsidised imports (for example, when measures would have disproportionate consequences for users of the imported products). The test takes into account the interests of industrial users, importers, and consumers of the imported products.

Trade remedies decisions and regulations can be challenged before the Court of Justice of the European Union (CJEU) (Article 263, TFEU) as follows:

• Notice of appeal must be served within a two-month period.
• The claimant then has two months to send a statement of grounds of the appeal.
• The respondent can then file observations.
• The Board of the General Court can authorise further submissions (reply or rejoinder).
• After the written part of the proceedings, the parties can request an oral hearing or the General Court can order one if it considers it necessary.
• The General Court can also ask the parties for clarifications of their case.

As regards a domestic remedy, a national court on a challenge to a decision of Revenue to impose custom duties on a product being imported, can, and in certain instances must refer the matter to the ECJ for a preliminary ruling on a question as to the validity of the Revenue ruling.

There have been no trade remedies challenged at the WTO to my knowledge.

The Irish Revenue is responsible for enforcing laws and regulations governing the importation of goods.

All goods imported into Ireland must be declared to the Irish Revenue before arrival. Customs officials have various powers (general and specific) to enforce customs laws and regulations. See document titled “Revenue powers exercised in places other than a Revenue office Part 38-04-01 Document last reviewed September 2022” which is available online. For more detailed information on Import Procedures see The Irish Revenue’s Customs Import Procedures Manual (last reviewed in February 2023) which is available online.

Importers can apply for binding rulings on the commodity code applicable to a product and also . The commodity code is a ten-digit number that that corresponds to a description of the goods being imported and determines the correct rate of customs duty payable. Every product has a single commodity code. Information about commodity codes can be found on the TARIC database. The EU access point as regards seeking Binding Tariff Information (BTI) is here EBTI (European Binding Tariff Information) (europa.eu) By accessing it, one can read the role of the Member State as against that of the EU in the context of securing a BTI determination.  As regards the Irish entry point to seek a BTI, an importer should go to Rules for obtaining Binding Tariff Information (BTI) (revenue.ie). BTI decisions are classification decisions issued by the customs administrations in the various member states that assign a given commodity the relevant code. They are legally binding throughout the EU.

Importers have a right to appeal any decision of Revenue relating to the application of customs legislation. Details of the right and what to do can be found here: https://www.revenue.ie/en/customs/businesses/audit-appeals/appeals/index.aspx

Importers may also apply for Binding Origin Information. Binding Origin Information (BOI) relates to a written decision that certifies the origin of your goods, and it is binding in the European Union. BOI decisions are binding on the holder and on the EU customs authorities. They are normally valid for three years from the date of issue. See https://trade.ec.europa.eu/access-to-markets/en/content/binding-origin-information-2

The EU is a customs union that covers all trade in goods and involves the adoption of a common customs tariff in trade relations with third countries (Article 28, TFEU).

Ireland is part of the EU Customs Union and therefore applies the Common Customs Tariff. Goods are classified in accordance with the Combined Nomenclature (see Europa: Access2Markets: Combined nomenclature).

The following import charges may be payable on imports of goods from non-EU countries:

• Customs duty. Customs duty is generally charged on the price paid for the goods plus shipping, packaging, and insurance costs. The rates vary depending on the type of goods and country of origin of the goods.
• Excise duty. Excise duty is charged on alcohol, tobacco, and oil products in addition to customs duty.
• Value added tax (VAT). VAT is charged at the point of importation at the same rate that applies to similar goods sold in Ireland.

The value of imported goods for VAT purposes is their value for customs purposes increased by: • the amount of any customs duty, anti-dumping duty, and excise duty (excluding VAT) payable in relation to their importation; • any transport, handling, and insurance costs; and • onward transportation costs to the place of final destination, if known, at the time of importation.

A detailed list of VAT rates is available at https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/VAT-rates-database.aspx

• Anti-dumping duty. Anti-dumping duty is imposed by the European Commission to protect the EU industry from the possible damage caused by the dumping of low-priced goods on the EU market. It is normally charged as a percentage of the value of the goods plus shipping, packaging, and insurance.
• Countervailing duty. Countervailing duty applies to goods that have benefitted from government subsidies in their country of origin or export. This can result in goods being imported into the EU at prices substantially lower than their normal value. It is usually charged as a percentage of the value of the goods plus shipping, packaging, and insurance.

For more guidance see Revenue Tax and Duty Manual Anti-Dumping and Countervailing Duties last reviewed November 2023 which is available online.

Preferential Tariffs

The EU has signed:

• Reciprocal preferential agreements with various countries, for both imports to and from the EU.
• Non-reciprocal agreements, under the generalised system of preferences (GSP) (Regulation (EU) 978/2012 applying a scheme of generalised tariff preferences). See on EU DG Trade site Generalised Scheme of Preferences (europa.eu)

In July 2023, the Commission put forward a proposal for a Regulation amending Regulation (EU) No 978/2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 739/2008 for the period 2024-2027, as it is currently set to expire at the end of 2023.

The Commission argue that the extension of the current scheme is crucial for allowing GSP and GSP+ beneficiaries to continue enjoying tariff preferences, as the Council and the Parliament have not yet reached an agreement on the Commission’s proposal to update the GSP rules.

A. Authorised Economic Operator (AEO) or equivalent programme?

Ireland applies fully and has done so for many years, the EU authorised economic operator programme.  There are two types of AEO status: (i) AEO authorisation for customs simplifications; and (ii) AEO authorisation for safety and security.  An economic operator can hold both types of authorisations.

Applications for AEO status must be made through the eAEO EU Trader Portal. However, Irish Revenue carries out the evaluation, which involves a visit to the premises covered by the application.

For full details of the requirements in order to obtain AEO status, see Revenue Tax and Duty Manual An Introduction to Authorised Economic Operators (AEO) (last reviewed August 2023).

B. Mutual recognition arrangements (MRAs) with other jurisdictions in relation to their AEO programmes?

The EU has concluded and implemented Mutual Recognition of AEO programmes with Norway, Switzerland, Japan, Moldova, the US, China and United Kingdom. Further negotiations are currently taking place or will be launched in the near future with the other most important trading partners. In addition, the EU is providing technical assistance to a number of countries to prepare them to set up AEO programmes.

For more information, see Europa: Mutual Recognition. https://taxation-customs.ec.europa.eu/customs-4/aeo-authorised-economic-operator/mutual-recognition_en

Additionally on the 13^th of November 2023,  the EU announced the new ‘Access2Conformity’ tool which will allow EU exporters large and small to reduce red tape by making better use of the EU’s Mutual Recognition Agreements (MRAs) with third countries. See: https://policy.trade.ec.europa.eu/news/eu-launches-tool-help-exporters-seize-benefits-mutual-recognition-agreements-2023-11-13_en

More particularly Access2Conformity, integrated into the Access2Markets portal, will help EU exporters identify where in the EU they can perform product testing and certification when exporting to certain third countries (namely Australia, Canada, Japan, New Zealand, the United States, and Switzerland). For example, the EU exporter mentioned above could check if their product can benefit from the existing agreement with Canada, which provides for acceptance of test results and certificates by EU Member State CABs

C. Suspension of duties on any goods imports (for example, for goods for which there is no domestic production)?

Under Article 31 of TFEU, the Council can approve autonomous tariff suspensions and by acting on a qualified majority on the basis of a Commission proposal. The Suspensions Regulation ((EU) 2021/2278) and Regulation (EU) 2021/2283 lists the goods currently under suspension.

The EU have updated and provided more information on suspensions which can be found at https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-tariff/suspensions-autonomous-tariff-suspensions_en

As regards Ireland, see  https://enterprise.gov.ie/en/what-we-do/trade-investment/eu-tariff-suspension-and-quota-scheme/    and for guidance on the application  see https://enterprise.gov.ie/en/what-we-do/trade-investment/eu-tariff-suspension-and-quota-scheme/guidelines-for-completion-of-tariff-suspension-quota-application/

D. Allowing goods imports valued below a certain amount to enter duty free (de minimis shipments)?

Relief from customs duty is available under Regulation (EC) 1186/2009 setting a Community system of reliefs from customs duty.

Any consignments made up of goods of negligible value dispatched directly from a third country to a consignee in the Community must be admitted free of import duties (Article 23(1), Regulation (EC) 1186/2009).

“Goods of negligible value” means goods with an intrinsic value of up to EUR150 per consignment (Article 23(2), Regulation (EC) 1186/2009).

This does not apply to: (i) Alcoholic products (ii) Perfumes and toilet waters (iii) Tobacco or tobacco products (Article 24, Regulation (EC) 1186/2009)

For more information, see Revenue: https://www.revenue.ie/en/customs/individuals/relief-gifts-low-value/rules-consignments.aspx

Ireland has not notified the EU of a free trade zone (free zone) in Ireland.

Customs Warehouses.  In Ireland, the customs warehousing procedure allows traders to store non-EU goods in an authorised designated location without being subject to import duties or VAT. Other rules governing import and export restrictions continue to apply to goods stored in customs warehouses. Customs duties and other charges become payable when the goods are released for free circulation in the EU. For information on customs warehousing, see the Revenue Guidance Manual on Customs Warehousing (Document last reviewed October 2023)

Each international trade agreement is unique and can include tariff reductions, rules on matters such as intellectual property or sustainable development, or clauses on human rights. The EU gets input from the public, businesses, and non-government bodies when negotiating trade agreements or rules.

The EU negotiates trade agreements in accordance with the rules set out in Article 218 of the TFEU.

See https://policy.trade.ec.europa.eu/eu-trade-relationships-country-and-region/transparency-eu-trade-negotiations_en

On 22 June 2022, the European Commission disclosed a new plan to further strengthen the implementation and enforcement of trade and sustainable development (TSD) chapters of the EU’s trade agreements. See Europa: Commission unveils new approach to trade agreements to promote green and just growth, see https://trade.ec.europa.eu/access-to-markets/en/news/commission-unveils-new-approach-trade-agreements-promote-green-and-just-growth

Free trade agreements relating solely to goods and services fall under the exclusive competence of the European Commission. They only need to be ratified by the Council under qualified majority voting and by the European Parliament.

Mixed agreements (that is, those that cover both exclusive and shared competences) must also be ratified by individual EU member states. In Ireland, ratification requires approval of Dáil Éireann (the Irish Parliament).

Under the Irish Constitution:

• All international agreements entered into by the state must be laid before the Irish Parliament (Article 29.5.1).
• The Dáil must approve the terms of international agreements that involve a charge on public funds before the state can become bound by them (Article 29.5.2).
• International agreements can only become part of Irish domestic law as determined by the Oireachtas (the Irish legislature) (Article 29.6).

In Costello v Government of Ireland [2022] IESC 44, the Supreme Court of Ireland ruled that ratification of the Comprehensive Economic and Trade Agreement (CETA) would be unconstitutional under Irish law. Hogan J stated that “this fundamental constitutional objection would be cured if the Oireachtas were to amend the 2010 [Arbitration] Act so that” the High Court would have the power to supervise the enforcement of decisions of the CETA Tribunal.

Please see the answer to question 15.