Ireland, in common with its EU partners, is mindful of the obligation to ensure that the benefits of the EU-Israel Association Agreement are not granted to goods produced in Israeli settlements in either the West Bank or East Jerusalem. The origin of all goods imported into the EU must be declared to customs at the point of entry to the European Union. Where preference is being claimed under the terms of an international accord, such as the EU-Israel Association Agreement, this must be declared and appropriate documentary proofs of origin must be made available to customs.
I am advised by the Revenue Commissioners that across the EU, customs authorities regularly examine this documentation either at import or as part of their post-clearance risk based audit programmes. Where doubt arises, the origin of the goods is verified through contact with the customs authorities in the country of origin. The procedures followed by Revenue's Customs Service are similar to those operated throughout the entire EU. To date, these checks have not identified any instance where preferential treatment was being claimed inappropriately.