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Import/Export

Germany to Ireland (Republic of)

Country or Territory Regulations Topics:

Import Documentation

Declaration of Conformity (CE marking)
The European Community require certain standards on product safety for certain types of goods. The range of products covered by the directives must comply with the applicable directives when it is placed on the community market for the first time or put into use. Placing on the market in the meaning of the directives is the action of making a product available for the first time, either for payment or free of charge. 'Putting into service' takes place at the moment of first use within the Community by the end user (for example, produced for own use of the importer).

Range of products
The most important products are toys, in-vitro diagnostic medical devices, medical devices, machinery, low voltage equipment, safety devices (for example, helmets), exhaust systems and electromagnetic compatibility.For a full overview please see the EU website:

http://www.newapproach.org/Directives/DirectiveList.asp

Responsibilities
Manufacturers are defined as the persons responsible for designing and manufacturing products supposed to be placed on the EU market. The manufacturer has an obligation to ensure that a product intended to be placed on the Community market is designed and manufactured, and it's conformity assessed, to the essential requirements in accordance with the provisions of the directives. The manufacturer may appoint any natural or legal person, established in the European Union, to act on his behalf as an authorized representative.

The authorized representative may be addressed by the authorities of the member states in regard to the manufacturer's obligations.

The importer is defined as any legal or natural person responsible for placing products on the EU market. He is responsible to provide the market surveillance authority with the necessary information about the safety of the product and a copy of the Declaration of Conformity (DoC). If the manufacturer is established in the EU or has a so called authorized representative it is his obligation to provide the necessary information.

Conformity Assessment Procedure
Goods subject to the regulations on product safety need to be tested according to the rules applying for each group of products. Manufacturers have to draw up an EC declaration of conformity which is the first step of the conformity assessment procedure. The declaration of conformity has to include technical information containing the way of testing and the steps to be taken to obtain the attestation of conformity. The way of testing and steps to be taken depends on the type of product. If the testing was successful the producer is allowed to apply the so called 'CE sign' on the product or where this is not applicable (for example, surgical instruments) at the retail package or on a "Declaration of Conformity" certificate.

The "Declaration of Conformity" has to be issued by a notified body certified by a member state of the European Union.

Notified Body
A notified body is an organization certified by the national government to carry out the tasks of the conformity assessment procedures. They can offer their service to any economic operator inside and outside the European Community. They can carry out the tests or monitor the tests carried out by the manufacturer. They can carry out these activities inside the EU or on the territory of third countries or territories.

Information about notified bodies and notified bodies itself can be found on the EU website:

http://ec.europa.eu/enterprise/newapproach/nando

For additional information, please also refer to "Product Safety".

Customs may require an import license for certain products from certain countries or territories, depending on the harmonized tariff code.

The importer must obtain the import license. An original export license from the exporter of the country or territory of origin might be necessary to obtain the import license.

The requirement of an import license is dependent on the country or territory of origin of the goods not the country or territory of export. For further detailed information it is highly recommended to contact your chamber of commerce.

Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.

It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.

Market Surveillance
Market Surveillance is organized and performed at national level. Each member state of the European Union (EU) is responsible for surveillance activities on its territory. Customs authorities are usually part of the market surveillance activities.

On customs request the "Declaration of Conformity" has to be provided by the shipper, the manufacturer or his assigned representative in the EU or the importer. No CE checks are made for shipments for private individuals.

Declaration of Conformity
The Declaration of Conformity (DoC) is a document in which the manufacturer, or his authorized representative within the EU, indicates that the product meets all the necessary requirements of the directives applicable for the specific product. The DoC shall contain the name and the address of the manufacturer along with information about the product (for example, brand and serial number). The DoC must be signed by an individual working for the manufacturer or his authorized representative.

On request, the manufacturer or his authorized representative within the EU must provide the DoC. In case the manufacturer is not an EU entity and has no authorized representative, the importer must be able to provide a copy of the DoC and additional proofs if requested.

National Requirements
For some commodities the conformity with the product safety regulations must be declared by the importer within the customs declaration. The DoC is required as a valid proof for the safety of the products and their compliance with the directives. These commodities are:

  • medical devices
  • other commodities not concerned up to

Spot checks are carried out and RTS'd to the shipper if no CE marking. Customs procedure time is 3-4 days.

Export Documentation

No Information found on this topic for the selected country or territory.

Clearance Information

Shipments Between Countries or Territories of the European Union

No invoice and no customs clearance is needed if all goods are in free circulation. Goods subject to excise duty like alcoholic beverages and tobacco products are not in free circulation from a tax point of view. They can only be sent under a contract for International Special Commodities (ISC). The exporter is responsible to accompany the necessary documentation to the package and ensure the payment of excise duty in the destination country or territory prior to departure.

Goods not in free circulation within the EU, usually coming out of a bonded warehouse, must be accompanied by an invoice and a 'Transit Accompanying Document' (TAD). Goods not in free circulation can only be forwarded with express service levels. The shipper is responsible for marking the goods as 'not in free circulation' within the shipping software or on the air waybill.

Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.
Credit card payments are accepted upon delivery for freight and import charges by this destination. Contact UPS or the UPS service partner in the destination country or territory to determine which credit cards are accepted.

Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Areas Served

Service is provided to and from every address in the country or territory.
UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Saturday, Sunday, and official holidays.
Spring +0100/ Fall +0000
English
European Monetary Unit (Euro)(EUR)

Billing Options

  • Shipping charges can be billed to the shipper, receiver or a third party.
  • When billing the receiver, either the shipper or receiver's account number is required.
  • When billing to a third party, the third party's name, country or territory and account number are required.
  • Duties and taxes can be billed to the shipper, receiver or a third party.
  • When billing a third party, the third party's name, country or territory and account number are required.
  • If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.
  • Please note the following third party billing exceptions:
    • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories. For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).
  • When paying by credit card, check, or cash, only the shipper can be billed the shipping charges
  • The freight and duties can be billed to the shipper or a third party
  • The taxes can be billed to the receiver or a third party
  • A surcharge will be applied for the SDV billing option

Commodity Specific Stipulations

There are special stipulations on the following commodities when shipping to Ireland (Republic of). If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.

Please see Textiles.
The invoice must include a statement indicating whether the goods are to be permanent fixtures in the mouth.
The invoice should include the length and width of the film. A statement is needed declaring the commodities do not contain any pornographic material. This also applies to audio and video tapes.
If the food products are made of animal products, please see "Animal Products/Dairy".

Based on the EU regulation 2009/669/EC certain foodstuffs (for example tea with origin China) imported from certain third countries or territories are subject to increased level of official controls due to contamination risks of these products by aflatoxinson and pathogens. These controls are carried out at Designated Point of Entries (DPE) defined by each member state.

The import of feed and food originating in or consigned from Japan following the accident at the Fukushima nuclear power station and not subject to vet inspection can only be imported into the EU through Designated Point of Entries (DPE). They mustbe accompanied by a declaration attesting that the goods are either harvested or processed before March 11, 2011, originated from a prefecture other than the ones affected by higher levels of radiation or if originated from an affected prefecture have been subjected to laboratory analysis determining the level of certain radionuclides (regulation 2011/297/EC).

The customs offices responsible for our import sites are not all defined as DPE. Commodities subject to import controls at a DPE can only be imported via UPS import ports where the responsible customs office is defined as DPE. Possible import site is Dublin.

Food Supplements in Tablet or Capsule form are exempt from Ireland Tax (VAT), but are liable to varying rates of Customs Duty depending on the commodity. Food Supplements in powder form are liable to the standard VAT rate, and are liable to varying rates of Customs Duty depending on the commodity.

A proper contents description (sugar, glucose, milk protein, etc.) of the goods shipped (sugar, glucose, milk protein, etc.) is essential to determine Taxes and Duty Liabilities and will ensure on time delivery. There is additional duty on milk protein, milk sugar and other sugars calculated on base percentage of each component and the total weight of the product.

Import delays may occur.

UPS provides International Dangerous Goods service for shipments between the U.S. and certain European countries or territories by contract only.

Accessorial charges apply as follows:

  • Hazardous Materials Class 9 (HAZ)
  • Hazardous Materials All Other Classes (HAN)
  • Data shipments to Ireland require an invoice with the value included for the data only.
    Some medicaments are restricted for import to Ireland by the Irish Medicine Board. In order for companies or private individuals to import medicaments which are subject to these controls to Ireland, the commercial importer must hold an import license from the Department of Health or a private importer must have a prescription from a doctor and have this available to provide details or the license itself to UPS, when required.

    If the medicines are prescription medicines and are for a Irish citizen, there must be a prescription with the package. The importer should also contact the Irish Medicines Board prior to import, otherwise there will be delays. The Irish Medicines Board will determine if the medicines are acceptable for import prior to import (Phone  353-1-6343434).

    For Foreign citizens, there should be a prescription with the package. There should also be something on the package confirming the importers citizenship (copy of a passport etc.). It is also suggested that the Irish Medicines Board be contacted prior to import to avoid delays.

    Imports for companies (Commercial Importers) require more attention. The importer license must be held prior to import and the commercial importers place of business (storage facility) must be approved by the HSE (Health Service Executive). The Irish Medicines Board should also be contacted to confirm the goods are acceptable for import. Failure to have a import license or approved premises will lead to delays and possible return to shipper.

    The invoice should state a description of the part, type of machine for which the part is used, and the parts components.
    Pet food containing animal products may be imported into Ireland if an original Health Certificate from the country or territory of origin is provided, or if the importer provides an import license from the Department of Agriculture. However, pet foods from certain countries or territories may not be accepted to Ireland, dependant on the Department of Agriculture regulations at the time of import. Please contact your chamber of commerce.
    In order to avoid wrong customs declarations at import, it is mandatory that the exporter provide very detailed information about the shoes (for example, what kind of leather, what material used for soles and uppers, what kind of shoes (sport shoes, sandals, boots), who is to wear the shoes (children, women, men).
    Write the value of the media separately from the value of the data on the invoice.
    Most of modern test reagents for diagnostic research are built on antibodies which are generated from animal tissue. There are two types of antibodies, the monoclonal antibodies and polyclonal antibodies.

    Monoclonal antibodies are generated in vitro. Tissue from animals are taken (e.g. blood) and infected with certain substances or pathogens. The blood cells react with the production of antibodies which are than harvested and used for the production of the test kits. Due to the in vitro production and the controlled way of production those types of test kits are not subject to veterinarian control if it is a commercial production.

    Polyclonal antibodies are gained from living animals like rabbits. They are infected with the substances / pathogens and the animals are producing antibodies. The antibodies are harvested from the blood stream of the animals. Test reagents with polyclonal antibodies are subject to vet inspections.

    Shipment documents (commercial invoice or declaration on letterhead) should include:

     the place of origin of the material

     the quantity of the material, in weight or volume

     a description of the material/ animal source

     catalogue number and price (if available)

     additives (e.g., sodium azide, glycerol), their source (e.g., whole serum, supernatant, ascites), and purification, if any.

     protocols  the recommended protocol or datasheet indicating any unique fixation, detergent, blocking, or incubation conditions.

     the intended use (commercial/ manufacturing; research/ testing)

     the name and address of the shipper

     the name and address of the receiver

    Commercially packaged, ready-to-use In Vitro Diagnostics (IVD) containing products of animal of origin, do not require a Vet-inspection, if compliant with Directive 98/79/EC on In Vitro Diagnostic Medical Devices. A declaration of conformity (CE-marking) must be provided for each individual commodity (e.g. reagents, test kits, immunosorbent assays such as ELISA kits.

    A certificate of origin is not required for the import clearance of textiles. The need of a certificate of origin for the import clearance was reversed on October 24, 2011.

    The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.

    Gift Exemptions

    45.00 European Monetary Unit (Euro) EUR
    individual-to-individual
    per person

    In addition to a detailed description of each item, write additional comments of "gift shipment" on the invoice and in the Special Instructions box of the UPS Waybill to insure a proper assessment of duties and taxes.

    Write the recipient's name, a description of the contents, and the value of the gift on the invoice.

    Shipping costs must be included in the Gift value of 45.00 EUR.

    Invoice Requirements

    An invoice is not required for shipments between European Union Countries or Territories, as long as the goods are in free circulation. Goods not in free circulation are goods which originated outside the EU and have not yet cleared Customs inside the EU. These goods require a 'Transit Accompanying Document' (TAD) also know as T1 Document. The T1 status must be clearly indicated within the shipment data transferred to the UPS system or on the waybill.

    For additional information please see 'Clearance Comments' in section 'Additional Clearance Comments'.

    Goods that are transported from one EU member state to another via an EFTA (European Free Trade Association) member country or territory require a T2 Document and clearance.

    UPS Paperless Invoice is available for small package exports from this country or territory.

    Items Classified as Documents

    The destination country or territory classifies the following items as document shipments. The items must have no commercial value. If criteria are listed, the shipment must meet the criteria to classify as a document shipment.

    Validated airline tickets only
    Must be for shareholders or for intercompany use only.
    Must be for intercompany use or a bid invitation (such as architectural plans to obtain a contract inside the European Union) and have no commercial value.
    Must be non-commercial brochures or for intercompany use only.
    Document limit: up to 15 business cards
    Must be personalized checks
    Personalized credit cards
    Tickets for events like stage performances, football matches or concerts can be sent as documents.

    Event tickets coming from a printing company and sent to the organizer of the event or ticket sales offices cannot be sent as documents.

    Must be personalized to be considered documents.
    Non-personalized greeting cards and invitations are considered non-documents and require an invoice.
    The number of manuals must be appropriate for the purpose
    Must be negatives, slides, or printing films being sent to press or publishing agencies.
    If the value includes press or editorial charges, the items are considered non-documents and require an invoice.
    Document: intercompany shipments for intercompany use with no commercial value
    Non-document: shipments from a publisher or printing company
    Must be for non-commercial purposes
    Must be personalized stationery and have no commercial value. The amount (number of pieces) must be appropriate for non-commercial use.
    Must be personalized to be considered documents.

    UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

    Prohibited or Restricted Commodities

    In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Ireland (Republic of).

    Alcoholic beverages are subject to excise duty payments in the country or territory of consumption within the EU. The shipper is responsible to comply with the regulation on goods subject to excise duty. They have to provide the necessary accompanying documents showing that excise duty has been paid in the destination country or territory or that the payment of the excise duty has been guaranteed by him or his customer. Shipments send to business need to be accompanied by simplified accompanying documents. The business consignee has to present the documents to the responsible tax office to get them stamped after paying the excise duty of the country or territory of consumption. The stamped document serves as a proof to get the excise duty refunded the shipper paid in the country or territory of dispatch.

    Shippers selling to private individuals (so called distance selling) are responsible for paying the excise duty of the country or territory of consumption prior to arrival or guarantee the payment via his fiscal representative in the country or territory of consumption. The shipper has to provide paperwork like a pro forma invoice or a transport document, proofing the tax registration of the shipper in the country or territory of consumption.

    UPS offers the shipping of alcoholic beverages between EU countries or territories under a contract for International Special Commodities. The UPS service covers only the transportation. Accepted goods are all kinds of alcohol with less than 70% volume alcohol content and stored in bottles or other containers with a capacity of 5 litres or less. Alcoholic beverages coming from a bonded warehouse or a freezone which are not in free circulation within the EU are excluded from this service.

    UPS offers the transport service for shipments between two EU countries or territories to all EU countries or territories excluding Finland & Sweden and any areas that are part of the EU customs area but not part of the EU common system of Value Added Tax (VAT).

    The service is offered for domestic shipments within the following countries or territories: Belgium, France, Germany, Italy, Netherlands, Poland, Portugal, Spain and UK.

    Alcoholic Beverages shipped under excise duty suspension regime are also transported but with further restrictions regarding the Geographical coverage. Shipments under excise duty suspension within or from Latvia and Malta are exempt from the service offer.

    Antique shipments are restricted from Europe, the Middle East and Africa and can only be shipped with an International Special Commodities (ISC) contract. Antiques are defined as a work of art, piece of furniture, decorative object, or silverware that is 100 years old or older.
    Artwork shipments are restricted from Europe, the Middle East and Africa and can only be shipped with an International Special Commodities (ISC) contract.

    Paintings or other works of art can be accepted if the artist is still alive, the artwork is replaceable and an art dealer or gallery has appraised the artwork within the last year. If the declared value of the artwork is greater than $100.00 and there is a claim, the shipper must provide a copy of the original invoice, a bill of sale, or other proof certifying in writing the actual cost or replacement cost of the item.

    Artwork includes the following: Original engravings, prints, lithographs, original sculptures, statuary.

    The term "Artwork" does not apply to: architectural, engineering, industrial, topographical, commercial drawings, hand-painted or hand-decorated manufactured articles.

    Endangered plants and animals protected by the multilateral treaty of the Convention on International Trade in Endangered Species (CITES), must be accompanied by a valid CITES Certificate.

    All import, export, re-export and introduction from the sea of species covered by the Convention has to be authorized through a licensing system.

    Shipper needs to provide the following documentation:

    Invoice with the scientific name and CITES certificate.

    Additional charges will be applicable. Products of animals or plants subject to CITES can only be accepted under a special contract for International Special Commodities (ISC).

    Electronic Cigarettes can only be shipped with an International Special Commodities (ISC) contract.

    Electronic Cigarettes can be imported for Private Individuals but Commercial Companies need a Wholesale Licence to import into Ireland.

    The importation of jewelry may require special customs clearance by a Government Agency known as the Dublin Assay Office. UPS Brokerage will forward the import paperwork to the Assay Office for customs purposes. The Assay Office will inspect and rate the items. After this has been done the Assay Office will complete clearance and levy the duties and taxes. UPS will then deliver the shipments to the Assay Office. Once the shipments have been delivered to the Assay Office there is generally no further action that UPS need to take. The consignee will be contacted and the shipments may be posted out by the Assay Office or collected directly by the intended consignee.

    For costume jewelry it may be the case that UPS is contacted by the Assay Office, asked to pick up the shipment and deliver directly to the intended consignee. It might also be the case that the Assay Office authorises UPS to clear a shipment if it does not require assaying.

    In addition to general guidelines under general restrictions to all countries or territories link, shipment of all vertebrates (Amphibians, Fish and Reptiles} are prohibited between the countries or territories selected.
    Personal effects cannot be shipped between these countries or territories.
    According to the customs legislation, living plants, parts of plants, fruits, vegetable and seeds are considered to be plants.

    The importation of plants is highly restricted by the Department of Agriculture/Horticulture. The importer must apply for an import license if shipment is acceptable for importation. The shipper must provide an original Phytosanitary certificate. It is highly recommended that shipper and importer check the import restrictions before shipping the goods.

    The importation into, or exportation from Ireland of any rough diamond is prohibited, from whatever source, unless the rough diamond has been controlled through the Kimberley Process Certification Scheme (KPCS). Rough diamonds, which have become known as conflict diamonds, are defined as diamonds used by rebel movements to finance military action opposed to legitimate and internationally recognized governments.

    The KPCS is a joint government internationally recognized certification system that imposes extensive requirements on its members to enable them to certify shipments of rough diamonds as conflict-free and prevent conflict diamonds from entering legitimate trade.

    Please see "Plants".
    Tobacco products are subject to excise duty. The excise duty based on the amount of tobacco products (number of pieces, weight of tobacco) and the market value. Tobacco products cannot be imported and customs cleared with UPS.

    Saturday Delivery

    Saturday Delivery Available: Yes

    Not available in all areas. Always check the international time in transit system for details of service availability within a country or territory.

    Service Options

    Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.

    • UPS EU Express
    • UPS EU Express Plus
    • UPS EU Express Saver
    • UPS EU Standard
    • UPS WorldWide Express Freight

    Special Clearance Requirements

    The Embassy in Ireland must provide a special clearance form (letter) in original.

    Write "diplomatic goods" on the invoice to expedite Customs clearance.

    Customs does not charge duty or taxes for diplomatic shipments.

    An import delay may occur, depending on the importer responsiveness

    Inward Processing Relief (repair, processing and return)

    The customs procedure of inward processing is used for goods who are supposed to be processed or repaired inside the European Union and re-exported after processing or repair. Inward processing on a regular base has to be authorized by the custom authorities. The import procedure requires customs control till the correct re-export of the goods.

    The importer is obliged to re-export the items during the period granted for repair within the authorisation for inward processing.If the re-export fails within this given period,duty and VAT becomes due. Customs inspections with the import and re-export clearance is very likely. The invoice must clearly state that goods are being imported for the purpose of inward processing.

    In a simplified way inward processing can be authorized on shipment level (e.g. only one broken should be repaired). The requirements are much higher. A provision of security to cover duty and VAT is very likely. A customs inspection is mandatory. Additional costs apply. It is very often easier to import these items within the customs procedure for returned goods if they where originally exported from Ireland and the export declarations are still available. Please see Returned Goods.

    Outward Processing Relief (Goods re-imported after repair)

    In order to qualify for any exemption from duties and taxes, certain documentation relating to the initial export of the goods must be submitted with the import entry. The initial export entry and Form PO2 must have been correctly processed to indicate that the goods were exported for repair. If the export documentation is either incorrect or not available, duties and/or VAT will be payable on the value of goods and any repair costs.

    If the goods are repaired under warranty, Duty/VAT may be exempt providing the Importer can provide evidence of export and warranty. If there is a charge for the repair (non warranty) the costs which are charged; are subject to VAT (e.g. labour costs, replacement parts). The actual value of the commodity has to be mentioned on the invoice.

    Return for Repair

    Shipments returned to Ireland for repair can be imported Duty/VAT free if the invoice clearly states country or territory of origin Ireland and the importer can provide proof of Export. Import delays may occur. For more information, see "Returned Goods" and "Inward Processing".

    Returned after Repair

    Goods being returned after repair are liable to taxes on the cost of repair. Duty is charged at the full rate and VAT at a reduced rate (13.5%). The importer must provide proof of export.

    If the goods are repaired under warranty, Duty/VAT may be exempt providing the Importer can provide evidence of export and warranty. For more information see "Outward Processing"

    Import delays may occur.

    Replacements are considered as new items and are therefore liable to Duty/VAT. The importer is entitled to make a claim to Irish Customs for the damaged parts (original shipment).
    Returned goods can be imported with duty and VAT waived if the goods, after having been exported from the European Union, having received other than that necessary to maintain them in good condition or handling which alters their appearance only.

    The goods have to be returned within twelve months after the date of exportation. The period can be exceeded where exceptional circumstances justify this. The freight charges are still subject to duty and VAT payments

    The invoice and the "Special Instructions Box" of the UPS Waybill must include the following information:

  • The words "return goods"
  • Country or Territory of origin
  • Reason for the return (for example, "not in accordance to contract", or "credit")
  • It might be helpful for clearance purposes if the importer (former shipper) can provide the export entry number, date & export port (for example, DUB)
  • Write a description of the sample on the invoice and indicate whether the sample is marked or mutilated. If samples are not mutilated they can only be imported without duty and VAT in very limited numbers and value.

    Advertising goods and industrial samples given free to customers in reasonable quantities, in a form not ordinarily available for sales to the public, are not taxable.

    Within the customs procedure of temporary importation, goods designated to be imported for a limited stretch of time and remaining in the same state can be cleared without duty and VAT. The imported goods are often intended for exhibition purposes, testing purposes or presenting to potential customers. The goods remain under customs control till the re-export.

    Goods imported with the customs procedure of temporary importation are subject to the provision of security with limited exemptions. The security covers duty and taxes and will be calculated on the base of the customs value used for a declaration for free circulation. The security has to be paid on deposit by the importer prior to release. The security will be paid back by customs when re-exporting the goods under customs control.

    UPS will complete temporary import documents (C&E 1047) in duplicate. The importer must sign the forms and return to UPS with a bank draft for the Duty/Vat. UPS will then present the paperwork and package to Customs for examination. Once cleared, the importer will receive a copy of the temporary form to produce at export.

    Import delays may occur.

    The European Union implemented a directive restricting the use of certain hazardous substances in all Electronic & Electrical Equipment effective July 1, 2006. This directive is called the RoHS Directive (2005/618/EC), which stands for the Restriction of the use of certain Hazardous Substances in Electrical and Electronic Equipment.

    The RoHS directive is closely linked with the Waste Electrical and Electronic Equipment Directive (WEEE) 2002/96/EC which sets collection, recycling and recovery targets for electrical goods.

    These directives will ban the placing on the EU market of new electrical and electronic equipment containing more than agreed levels of lead, cadmium, mercury, hexavalent chromium, polybrominated biphenyl (PBB) and polybrominated diphenyl ether (PBDE) (PBB and PBDE are flame retardants used in some plastics).

    Manufacturers (and distributors and individual sellers) will need to understand the requirements of the RoHS/WEEE Directives to ensure that their products, and their components, comply. Goods falling under these categories do not require any accompanying documentation for importation.

    For more information on the EU directives, please check the following European Union web link or contact your local chamber of commerce: http://ec.europa.eu/environment/waste/pdf/faq_weee.pdf

    Value Limits


    Private Shipments

  • 150.00 European Monetary Unit (Euro) (EUR)
    • The limit whereby VAT will not be charged remains at 22.00 European Monetary Unit (Euro). Shipments with a value above 22.00 EUR need to be customs cleared as a formal entry.

      Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free but tax is raised.

      This regulation does not apply to alcoholic beverages, tobacco and perfume.

    Commercial Shipments

  • 150.00 European Monetary Unit (Euro) (EUR)
    • The limit whereby VAT will not be charged remains at 22.00 European Monetary Unit (Euro). Shipments with a value above 22.00 EUR need to be customs cleared as a formal entry.

      Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free but tax is raised.

      This regulation does not apply to alcoholic beverages, tobacco and perfume.

    Weight and Size Limits

    70 kg (150 lbs.) per package
    274.00 cm (107.9 in.)  per package
    400.00 cm (157.5 in.)  per package
    Length and girth combined


    Convert metric quantity for weight, length, and area.


    NOTE: Information provided by UPS is provided AS IS, may not be current, and does not constitute legal advice. In no event shall UPS be liable for any errors in the information, forms or features made available by UPS, or by any third party site linked to from UPS. Selection and completion of proper forms for any given shipment is the sole responsibility of the shipper. All shipments are subject to the UPS Terms and Conditions of Service in effect at the time of shipping for the country or territory of origin.
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