EUR1 and ATR Certs
Applying for EUR1 and ATR Certificates
Documentation for Preferential Origin
To enable their customers in the country of destination to benefit from the terms of the preferential agreement, exporters must furnish a certificate of origin for products, which qualify for preference under the agreements. The evidence of origin required under the arrangements can vary.
The EUR1 movement certificate is used for all preferential countries except those benefiting from the EU’s GSP scheme. EUR1 forms are issued by the competent Customs Authority in the exporting country, be it an EU member state or partner country. In Ireland’s case, the competent authority is the Revenue Commissioners. The required proof of origin for the EU’s GSP scheme is a Form A certificate, issued by the appropriate Customs Authority in the beneficiary country. For postal or low value consignments a Form EUR2 or an invoice declaration is appropriate.
For certain products destined to Turkey, a special form of Movement Certificate ATR is normally used, form ATR3 being used for postal consignments.
EUR.1 & ATR Certificates
These certificates may be obtained by sending a faxing with the company name and address and number of applications required to one of the following offices:
Dublin Ports & Airport Districts
Tel: 01 – 8776223
Fax: 01 – 8776281
The Long Room
Customs & Excise
Tel: 051-862212 (direct)
Customs & Excise
Tel: 021 – 4325153
Customs & Excise
Tel: 061 – 402180
Fax: 061 – 402185
Customs & Excise
Tel: 091 – 536300
Fax: 091 – 536380
1. Why is it required?
An A.T.A. Carnet is used for the temporary importation and exportation of certain goods. The use of the A.T.A. Carnet is limited to importations of:
International trade fair exhibits; and
2. Exclusion of postal and Transit Traffic
A.T.A. Carnets will not be accepted for goods sent through the post or for goods in transit, including goods being moved under customs control between two points within the State.
3. Issue of A.T.A. Carnets
A.T.A. carnets are issued by Dublin Chamber and approved by the Irish Customs Authorities, to persons who wish to export goods temporarily from the country of issue to another country. The decision whether to issue a carnet is entirely a matter for the association.
4. Issuing and guaranteeing authority in Ireland
The Dublin Chamber of Commerce (Incorporated), 7 Clare Street, Dublin 2, has been approved as the National Guaranteeing Association in Ireland under the A.T.A. carnet scheme. Cork Chamber of Commerce also issue ATA Carnets under license from Dublin Chamber. Particulars of approved National Guaranteeing Associations abroad may be obtained from them.
5. Purpose of A.T.A. Carnet
Production of an A.T.A. Carnet enables normal customs documentation and security for duty and value-added-tax chargeable on imports to the destination country to be dispensed with but does not of itself permit duty-free importation not already allowable under existing provisions.
6. Make-up of Carnet
The following particulars are specified in the carnet before it is issued, and cannot be altered afterwards –
a. Period of validity;
c. Intended use of goods (this must be sufficiently detailed to show that the goods are eligible for the duty-free admission -see paragraph 1)
d. Countries for which valid;
e. Goods covered
7. Discharge of an ATA Carnet
For an ATA Carnet to be discharged correctly the relevant vouchers must be stamped on leaving the EU, on entry to the destination country, on leaving the destination country and on return to the EU. As each voucher is stamped and removed from the carnet by the customs authority a counterfoil is also stamped which remains in the carnet. On return to Ireland the carnet is returned to the issuing authority where the stamped counterfoils are used as evidence to release any security deposit or bank guarantee held.
8. Further Information
Any further information may be obtained from the Export Specialist Service of Dublin Chamber Tel: 01 644 7204
Other Sources of Information
The market access database
The Market Access Database contains extensive information about market access conditions in non-EU countries. It also provides a system for the EU to follow up complaints about barriers to trade in non-EU countries. It contains information on:
• Sectorial and trade barriers
• Applied tariffs and HS product codes
• Exporters’ guide to import formalities
• Statistical database
• Export barriers for animal and plant products to non-EU countries
Further information on Rules of Origin
For copies of the aforementioned EU Regulations, please contact
Government Supplies Agency
Tel: (01) 661 3111
Fax: (01) 478 0645
Information on non-preferential rules of origin
Department of Enterprise, Trade and Employment,
Tel: (01) 631 2121
Information on preferential rules of origin (EUR 1 Forms or ATR Movement Certificate)
Customs Economic Procedures Unit
Office of the Revenue Commissioners
Tel: 067 33 533
For detailed information on specific export requirements
Tel: 01 857 0000