Ireland has been a WTO member since the 1st of January 1995 and a member of GATT since the 22nd of December 1967. Ireland participates in the WTO as part of the European Union and is represented at the WTO by the Permanent Mission of Ireland to the UN in Geneva.

With a small domestic market, expanding into other markets is crucial for continued economic growth. Ireland actively supports the EU’s ambitious program of negotiating new Free Trade Agreements, which create new opportunities for Irish companies and enhance export and investment prospects

In its Irish Government Trade and Investment Strategy 2022-2026 Value for Ireland, Values for the World (Strategy document), the Irish Government set out priority areas including:

(i) establishing an Expert Group on Global Value Chains and Supply Chains (Expert Group) to identify global supply chain opportunities and threats. The Group it stated, will examine themes such as economic nationalism, open strategic autonomy, and ‘re-shoring’ initiatives; and

(ii) launching a Government of Ireland communications campaign to highlight the benefits of international trade and investment to a broader Irish domestic audience and foster a deeper understanding of the important role that trade and investment plays in providing jobs and to promote Ireland’s and the EU’s wider interests, including our values, principles and standards.

The Expert Group was duly established and on 7.11.2024, the Department of Trade Enterprise and Employment (DETE) published the Export Group’s report, titled the Expert Group on Global Value and Supply Chains Final report (Final report). The Final report stated amongst other things, under the title Engagement at EU and Other International Fora, that it is important that Ireland maintains a sharp trade policy focus on various EU policy instruments that impact on trade. These include EU FTAs which provide preferential market access to key trade partners on a bilateral basis. Additionally, EU policies they noted, have implications for trade and supply chains, for example, the Carbon Border Adjustment Mechanism; the Net Zero Industry Act; the Critical Raw Materials Act; Regulation on Deforestation Free products; the Corporate Sustainability Due Diligence Directive; and the Corporate Sustainability Reporting Directive. See the answer to question 2 below for Irish implementation on many of these EU legislative measures and others.

Ireland has acceded to the WTO Government Procurement Agreement. I am not aware of any WTO agreements to which Ireland as a member of the EU, is not a party. Following on from the answer to question 1, I set out below, how Ireland is approaching many of these EU legislative measures which have implications for trade and supply chains.

(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.

Note Article 9 of the IPI, which allows a contracting authority and contracting entities, on an exceptional basis, to not apply an IPI measure in certain circumstances.

One can launch an International Public Procurement Instrument (IPI) complaint directly with the Single Entry Point through the IPI complaint form.   Additionally one can contact directly on [email protected] if you have any questions or need support when launching the complaint. The Commission experts will assess your IPI complaint. Once completed, the Commission will inform you of the outcome of the assessment. See also the answer to question 15 below.

(ii) 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, laying down the rules for the application of CBAM as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period.

The EU Commission has also published a draft Commission Implementation Regulation laying down rules for the application of CBAM as regards the conditions and procedures related to the status of authorised CBAM declarant.

In addition the EU Commission has published Carbon Border Adjustment Mechanism Questions and Answers and on 30.5.2024, Guidance Document on CBAM Implementation for Importers of Goods into the EU.

In Ireland, (i) for general implementation queries, the Irish Environmental Protection Agency is the CBAM National Competent Authority; and (ii) for Customs-related queries, including access to the Transitional Registry, the CBAM Customs Authority is the Irish Revenue at mail to: [email protected].

For the purposes of giving further effect in Irish law to Regulation (EU) 2023/956, the European Communities (Carbon Border Adjustment Mechanism) Regulations 2024: S.I 539 of 2024 were adopted and they commenced operation on the 25.10.2024. The CBAM commenced in its transitional phase as of 1 October 2023.

(iii) Directive (EU) 2024/1760 of 13 June 2024 on corporate sustainability due diligence (CSDDD)

The CSDDD was published in the Official Journal of the European Union on 5.7.2024. Member States must transpose the CSDDD into national law no later than 26.7.2026 For an overview of the CSDDD by the Department of Trade Enterprise and Employment. See: Corporate Sustainability Due Diligence – DETE

(iv) Regulation (EU) 2023/1115 of 31 May 2023 (EUDR). The EUDR 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 (Art 1 of EUDR).

In addition, the Commission has published a draft Guidance Document for Regulation (EU) 2023/1115 on Deforestation-Free Products.

On the 2.10.2024, the European Commission issued a press release, in which the European Commission propose extending the implementation period of EUDR by one year.

On 6.11.2024 the Irish Government here: https://www.gov.ie/en/publication/fb0fa-eu-deforestation-regulation/ announced that  economic operators could register in the production system of the EUDR Information System (System). Economic operators can access the System via the following link: https://eudr.webcloud.ec.europa.eu/tracesnt/login. Details on the System, including training videos and a detailed user guide, which sets out the steps of registration, are available on the dedicated website. Training sessions explaining the functionalities of the System are currently taking place. Further training sessions will be announced later in November 2024. 

(v) Directive (EU) 2022/2464 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (CSRD)

The European Commission has published here FAQs on the implementation of corporate sustainability reporting rules. The new reporting requirements are underpinned by here European Sustainability Reporting Standards (ESRS) developed by here: EFRAG and adopted by the European Commission.

The CSRD has been implemented in Ireland by; (i) the European Union (Corporate Sustainability Reporting) Regulations 2024: S.I. No. 336 of 2024 and (ii) the European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024: S.I. No. 498/2024 each of which make substantial amendments and additions to our Companies Act 2014 as amended.

For an overview of what the CSRD entails, see from the Department of Enterprise Trade and Employment  here: Corporate Sustainability Reporting – DETE

(vi) the Foreign Subsidies Regulation (Regulation (EU) 2022/2560 on foreign subsidies distorting the internal market) (FSR)) entered into force on 12 July 2023. It closes a regulatory gap in the EU’s competition, public procurement and trade rules. Art 14 on Single Point of Contact and Art 16 on Rules of origin and nationality are particularly important.

Transitional provisions. The FSR applies to foreign subsidies granted in the five years prior to 12 July 2023 where such foreign subsidies distort the internal market after 12 July 2023 where such foreign subsidies distort the internal market after 12 July 2023 (Art 53(1) FSR). By way of derogation to paragraph 1 (Art 53(1)), the FSR will apply to foreign financial contributions granted in the three years prior to 12 July 2023 where such foreign financial contributions were granted to an undertaking notifying a concentration or notifying financial contributions in the context of a public procurement procedure pursuant to the FSR (Art 53(2) FSR). The FSR will not apply to concentrations for which the agreement was concluded, the public bid was announced, or a controlling interest was acquired before 12 July 2023 (Art 53(3) FSR).  The Regulation will not apply to public procurement contracts that have been awarded or procedures initiated before 12 July 2023 (Art 53(4) FSR).

 The FSR was implemented in Ireland by the European Union (Foreign Subsidies Distorting the Internal Market) Regulations 2024: S.I. No. 258/2024.

(vii) The Anti-Coercion Instrument (Regulation 2023/2675 on the protection of the Union and its Member States from economic coercion) (the Regulation or ACI) entered into force on 27 December 2023.

The ACI applies in cases of economic coercion by a third country. It lays down rules and procedures to ensure the effective protection of the interests of the Union and its Member States from economic coercion by a third country (Art 1(1) ACI).  The ACI establishes a framework for the Union to respond to economic coercion with the objective of deterring economic coercion or obtaining the cessation of economic coercion, whilst enabling the Union, as a last resort, to counteract economic coercion through Union response measures. The ACI also establishes a framework for the Union to seek reparation for the injury to the Union, where appropriate (Art 1(2) ACI). Any action taken under the ACI must be consistent with international law and be carried out in the context of the principles and objectives of the Union’s external action (Art 1(3) ACI).  The ACI applies without prejudice to existing Union instruments and to international agreements concluded by the Union, as well as to actions taken thereunder that are consistent with international law, in the area of the common commercial policy, and to other Union policies (Art 1(4) ACI).  The ACI does not affect the division of competences between the Union and its Member States (Art 1(5) ACI).

How a party can make use of the ACI is well explained here:  Anti-Coercion Instrument | Access2Markets

The European Commission’s Q&A on the ACI can be accessed here:  Q&A regarding the Anti-Coercion Instrument – European Commission 

(viii) Regulation (EU) 2023/1781 of 13 September 2023 establishing a framework of measures for strengthening Europe’s semiconductor ecosystem and amending Regulation (EU) 2021/694 (Chips Act). It has applied since 21 September 2023.

Semiconductor chips have critical application for health, energy, communications, and automation and as such, are central to the European Union’s digital and green transitions. However, the world is currently facing a shortage in semiconductor chips and the recent crisis in the European supply chain has revealed structural vulnerabilities in the European value chain. The Chips Act is the European Commission’s response to this shortage of supply. The Commission’s questions and answers on the Chips Act can be accessed here https://ec.europa.eu/commission/presscorner/detail/en/qanda_23_4519

(IX) Ireland has adopted The Screening of Third Country Transactions Act 2023. This  was developed on foot of the adoption of Regulation (EU) 2019/452 of the 19 March 2019 establishing a framework for the screening of foreign direct investments into the Union. This Regulation has been supplemented by Commission Delegated Regulation (EU) 2021/2126 amending the Annex to Regulation (EU) 2019/452.

The Department of Trade Enterprise and Employment is responsible for implementing this Regulation and acts as Ireland’s National Contact Point for cooperation with the European Commission and with other EU Member States on all inward investment screening matters.

On 24.1.2024, the European Commission adopted a range of initiatives to strengthen the EU’s economic security at a time of growing geopolitical tensions and profound technological shifts. One of these initiatives aims at further strengthening the protection of EU security and public order by proposing improved screening of foreign investment into the EU. Details of the legislative proposal can be found on the European Commission’s FDI Screening page.

As stated above, in my answer to question 1, Ireland participates in the WTO as part of the European Union.

In the Final report, of the Expert Group (see answer to question 1 above) under Engagement at EU and Other International Fora, it recommended amongst other things:

“In terms of engaging internationally, there are a number of actions that the Department of Trade Enterprise and Employment can continue or strengthen, to ensure that Ireland’s interests are ‘GVC proofed’ from a perspective of supporting open markets and promoting resilient global value chains.

These include: (i) Support and provide impetus for the continued implementation of the Trade Facilitation Agreement at the WTO along with the WTO reform agenda with a view to strengthening the multilateral rules-based environment that can promote investment, diversification, and sustainability; (ii) Scrutinising non-trade measures (e.g. environmental, technologies, due diligence etc.) to ensure they are WTO compatible and do not have market distorting impacts that create level playing field issues for affected companies”.

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

The European Commission has put forward a first set of ideas to modernise the WTO and to make world trade rules fit for the challenges of the global economy. Without prejudice to the EU’s final position, these ideas relate to three key areas: (i) updating the rule book on international trade to capture today’s global economy (ii) strengthening the monitoring role of the WTO and (iii) overcoming deadlock on the WTO dispute settlement system.

In last year’s version of this Q&A,  I referred to and quoted from the European Parliament Briefing April 20-21, International trade dispute settlement WTO Appellate Body crisis and the multiparty interim appeal arrangement (April 20-21 paper).

In June 2024 the European Parliamentary Research Service published an update on the April 20-21 paper titled  International trade dispute settlement World Trade Organisation Appellate Body crisis and the multi-party interim appeal arbitration arrangement (June 2024 paper). In the summary to the June 2024 paper, it noted amongst other things:

“Since December 2019, the Appellate Body (AB) has been unable to hear appeals, and so first-instance panel reports appealed by the losing party have remained without a final binding ruling, undermining the winning party’s right to enforce its rights under WTO law. As a temporary stop-gap solution to the AB impasse and to signal their commitment to the rules based multilateral trading system, in 2020 the EU and a subset of WTO members set up a multiparty interim appeal arbitration arrangement (MPIA); four years on, the MPIA has settled just one case and its membership has grown only modestly. WTO members have resorted much less than before 2020 to litigation under the WTO dispute settlement system, significantly reducing its case load. They have either appealed cases into the ‘legal void’ or have resorted to ad hoc arbitration or other bilateral ways of reaching a solution. After the 2024 WTO Ministerial Conference, the future of the WTO’s dispute settlement system remains uncertain, as the WTO members’ self-imposed 2024 deadline for having a functioning system in place is approaching.”

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.

At the end of 2023 the EU had 42 preferential trade agreements in place with 74 partners, covering EUR 2.3 trillion or 45.8% of total EU external trade. The agreements continue to open markets for EU business, in particular the 680 000 exporting small and medium-sized enterprises (SMEs), helping them to connect to growth markets while relying on a stable and more predictable set of rules (page 2 under par 1.1 of Report from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions on the Implementation of EU Trade Policy (SWD(2024) 386 final)).

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

See the answer to question 6 and also see https://policy.trade.ec.europa.eu/eu-trade-relationships-country-and-region/negotiations-and-agreements_en.

As regards Irish Exports of goods, Ireland’s largest trading partners in 2023 were: (i) US; (ii) Germany; (iii) Belgium; (iv) Great Britain and (v) Holland.

As regards Irish Imports of goods, Ireland’s largest trading partners in 2023 were: (i) US; (ii) Great Britain; (iii) France; (iv) China; and (v) Germany.

The value of services exports and imports rose to their highest ever values with exports at €368 billion and imports at €360 billion in 2023. Key exports include medical and pharmaceutical products, organic chemicals, electrical components and integrated circuits and medical devices.

Domestic developments/challenges: (i) housing construction and supply; (ii) cost of living (notwithstanding inflation has reduced to target figure); (iii) in very broad terms, decarbonising the economy and costs associated with it.

On trade profile and priorities, see the answers to questions, 1,2 and 3.

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 (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” (Art 1 of the NFRD).

On 12.7.2021, the European Commission and the European External Action Service published practical guidance (Guidance on due diligence for EU businesses to address the risk of forced labour in their operations and supply chains) 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.

As regards Directive (EU) 2022/2464 (CSRD) see the answer to question 2(v) above.

As regards the Proposal for a Regulation of the European Parliament and the Council on prohibiting products made with forced labour (referenced above), this draft 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 (Art 1). On the 23.4.2024 the EU Parliament gave its final approval to this new Regulation.

Save as referred to in this document, 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 is the newly adopted Control of Exports Act 2023. There are a plethora of regulations arising from Irish implementation of the EU Export Controls regimes military and non-military (including Dual Use by virtue of the Recast Dual-Use Regulation ((EU) 2021/821) repealing the Dual-Use Regulation (428/2009)) and Sanctions regimes. Note the Control of Exports Act 2023 repeals many existing statutory instruments on exports control.  The Irish Export Control regime is outside the scope of this paper.

Ireland implements (to the extent required), 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 EU global human rights sanctions regime (EUGHRSR) provides a legal basis for the EU to target individuals, companies and bodies, including those who are associated with national governments and those who are not , that are responsible for, involved in or associated with serious human rights violations and abuses worldwide, no matter where they occur.

The Human Rights Violations Regulation (Regulation (EU) 2020/1998) as supplemented by Council Implementing Regulation (EU) 2023/500 of 7 March 2023 concerning restrictive measures against serious human rights violations and abuses.

The Human Rights Violations Decision (2020/1999).

 Readers are advise to check direct with the EU Commission to ascertain all relevant restrictive measures impacting human rights, as it has proved difficult to locate the most up to date information.

 Trade Restrictive Measures (Sanctions)

Each EU member state must designate competent authorities responsible for administering and enforcing restrictive measures (sanctions).

In Ireland, the competent authorities are:

The Central Bank is responsible for financial regulation in Ireland.  It is also one of three competent authorities for EU sanctions and is responsible for the administration of financial sanctions in Ireland as it relates to financial institutions. See Central Bank of Ireland: https://www.centralbank.ie/regulation/how-we-regulate/international-financial-sanctions

The Department of Enterprise, Trade and Employment (DETE) has responsibility (policy, administration and enforcement) as a National Competent Authority for EU Trade Sanctions. The Authorised Officers in the department’s Trade Compliance and Enforcement team monitor compliance with EU sanctions, along with promoting compliance through outreach programmes for exporters and other stakeholders. See DETE: Trade sanctions – DETE

The Department of Foreign Affairs (DFA) holds responsibility for communicating with the EU, the UN and other states in respect of the implementation of sanctions in Ireland. DFA communicates relevant information from these partners to the appropriate Government Departments and Agencies in Ireland. DFA officials represent Ireland at EU Working Groups of the Council of the EU, where sanctions measures are formulated and negotiated, as well as at other EU fora on restrictive measures. DFA communicates, where necessary, with individuals and entities in Ireland who may be subject to restrictive measures, including in relation to applications for exemptions or authorisations. DFA also chairs the Cross Departmental International Sanctions Committee (CDISC), which brings together all of the Departments and Agencies with a role in the domestic implementation of sanctions.

Sanctions adopted following Russia’s military aggression against Ukraine

For specific information, Q&As, Guidance documents 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_en

Ireland works through the EU. See the answers to questions 14 and 15 below.

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 (Regulation (EU) 2016/1036).
• The Anti-Subsidy Regulation ( Regulation (EU) 2016/1037).
• The Safeguard Regulation (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 amended Regulation (EU) 2016/1036 and Regulation (EU) 2016/1037

Regulation (EU) 2018/825 amended Regulation (EU) 2016/1036 and Regulation (EU) 2016/1037.

Commission Delegated Regulation (EU) 2020/1173 amended Regulation (EU) 2016/1036 and Regulation (EU) 2016/1037.

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 (Art 13(3), Trade Barriers Regulation (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 (Art 13(2), Trade Barriers Regulation).

The Enforcement Regulation (Regulation (EU) 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.

Regulation (EU) 2015/1843 (Trade Barriers Regulation) is relevant in context. The Trade Barriers Regulation provides a complaint mechanism for EU exporters that experience discriminatory trade practices in third countries. See further below.

Trade Barriers are registered and can be found at https://trade.ec.europa.eu/access-to-markets/en/home

The Single Entry Point is a team within the European Commission’s trade department, under the leadership of the Chief Trade Enforcement Officer. 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. For matters relating to the Anti-Coercion Instrument and to submit relevant information please visit Anti-Coercion Instrument Single point of contact.

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 (Art 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 (Art 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..

See https://finance.ec.europa.eu/news/sanctions-commission-publishes-guidance-help-european-operators-assess-sanctions-circumvention-risks-2023-09-07_en

On the 24 September 2024 the European Commission published joint guidance developed within the G7 Sub-Working Group on Export Control Enforcement to raise awareness on sanctions evasion risks and indicators and help relevant business operators address and mitigate such risks. It can be accessed just below:

https://finance.ec.europa.eu/news/sanctions-vis-vis-russia-commission-publishes-g7-industry-guidance-preventing-sanctions-evasion-2024-09-24_en

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 as amended) and Article 23 of the Anti-Subsidy Regulation (Regulation (EU) 2016/1037 as amended)). 

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.

Ireland applies the EU regime. 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 as amended; Article 15.1, Anti-Subsidy Regulation as amended). 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.

None to my knowledge.

The Irish Revenue is responsible for enforcing laws and regulations governing the importation of goods.  Revenue requirements are set out in the Customs Import Procedures Manual (last reviewed June 2024).

Importers can apply for binding rulings on the commodity code applicable to a product. 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:

https://taxation-customs.ec.europa.eu/apply-bti-decision_en

As regards the Irish entry point to seek a BTI, an importer should go to https://www.revenue.ie/en/customs/businesses/importing-exporting/bti/rules-obtaining-bti.aspx

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

Information can be found at https://trade.ec.europa.eu/access-to-markets/en/content/combined-nomenclature-0

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

Ireland applies the EU authorised economic operator programme.  Applications for AEO status must be made through the eAEO EU Trader Portal. https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/eu-customs-trader-portal_en However, Irish Revenue carries out the evaluation, which involves a visit to the premises covered by the application. For general information see: https://www.revenue.ie/en/customs/businesses/aeo/index.aspx

Details of the requirements in order to obtain AEO status, are set out Revenue Instruction Manual on Authorised Economic Operators document last reviewed July 2024.

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

Paragraph 2.10 of the Revenue Instruction Manual referred to above, provides outline information on mutual recognition.

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

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

There are two issues/areas: suspensions and quotas.

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.

Tariff quotas approved on the basis of Article 31 of the TFEU constitute an exception to the normal state of affairs since they permit, during the period of validity of the measure and for a limited quantity, the total (total suspension) or partial waiver (partial suspension) of the normal duties applicable to imported goods (anti-dumping duties are not affected by these suspensions).

Regulation (EU) 2021/2278 (suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 on certain agricultural and industrial products, and repealing Regulation (EU) No 1387/2013) (Suspensions Regulation) provides:

“For the agricultural and industrial products listed in the Annex to this Regulation, the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 are suspended (Art 1(1)). Paragraph 1 (Art 1(1)) does not apply to any mixtures, preparations or products made up of different components containing products listed in the Annex (Art 1(2))”.

Regulation (EU) 2021/2283 (opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products, and repealing Regulation (EU) No 1388/2013)  provides:

“For the agricultural and industrial products listed in the Annex, autonomous tariff quotas of the Union (‘quotas’) shall be opened (Art 1(1)). Within the quotas referred to in Art 1(1), the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 of the European Parliament and of the Council are suspended for the quota periods, at the quota duty rates and up to the quota volumes indicated in the Annex to this Regulation (Art 1(2)). Art 1(1) and Art 1(2) do not apply to any mixtures, preparations or products made up of different components containing products listed in the Annex (Art 1(3))”.  Note there is a published proposal to amend this Regulation 2021/2283.

However, there are other regulations on suspensions and quotas. See: Duty suspensions and tariff quotas applicable from 1 July 2024 | Access2Markets

Information on EU suspensions can be found at: https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-tariff/suspensions-autonomous-tariff-suspensions_en

As regards EU quotas, information can be found at:  QUOTA (Tariff quotas and ceilings) – European Commission

As regards Ireland, the most relevant access point on suspensions and quotas is at: https://enterprise.gov.ie/en/publications/request-for-tariff-suspension-or-quota-.html

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

See Revenue: customs-treatment-of-gifts-and-items-of-negligible-value.pdf

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

Customs warehousing is part of a number of EU wide suspensive arrangements provided for under EU legislation called Special Procedures. The use of a customs warehouse requires an authorisation issued by Revenue. The authorisation allows for Non-Union goods to be stored in a customs warehouse with suspension of the payment of import duty or VAT. Guidance on customs warehousing is available in Revenue Guidance Manual on Customs Warehousing (last reviewed November 2024).

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.

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: Commission unveils new TSD approach to trade agreements

The trade negotiation by the EU Commission is completely transparent. See: Transparency in EU trade negotiations

Where the EU negotiates and concludes an international agreement, it has either exclusive competence or competence which is shared with EU countries.

Where it has exclusive competence, the EU alone has the power to negotiate and conclude the agreement. Article  3 TFEU specifies the areas in which the EU has exclusive competence to conclude international agreements, including trade agreements.

Where its competence is shared with EU countries, the agreement is concluded both by the EU and by EU countries. It is therefore a mixed agreement to which EU countries must give their consent. Mixed agreements may also require that an internal EU act is adopted to share out the obligations between the EU countries and the EU. Article 4 TFEU sets out which competences are shared. See: https://eur-lex.europa.eu/EN/legal-content/summary/international-agreements-and-the-eu-s-external-competences.html

Mixed agreements such as CETA (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 in broad terms, see the answer to question 15.