Dáil Éireann Debate, Thursday - 21 January 2021
60. Deputy Fergus O'Dowd asked the Minister for Finance if concerns raised in correspondence by a person (details supplied) about duties will receive a response; and if he will make a statement on the matter. [3343/21]
Amharc ar fhreagraIn relation to steel imports, I am informed by Revenue that there are tariff quotas set down by the EU for specific steel products and that the UK, as a 3rd country, has been allocated a specific quota for certain steel products as set out in the most recent Steel Safeguard Regulation (Commission Implementing Regulation (EU) 2020/2037). This operates in the same manner as the existing Steel Safeguard measures which were introduced in 2018, and where the main steel supplying countries to the EU are allocated individual quotas based on their historical exports to the EU, while the other countries, known as the Rest of the World (ROW), share the remaining quota. The Steel tariff quotas are available to businesses on a “first come first served” basis. Where the quota is exceeded, a tariff rate of 25% is imposed. There are also some steel categories that do not benefit from a tariff quota and the tariff rate for those categories of steel is also 25%.
Businesses can check the EU Commission’s TARIC database to verify if a quota is available for goods using the product classification (CN) code and country of origin e.g. the UK. Businesses can check the EU Commission’s Tariff Quota Consultation Database for details on the balance of quotas available at any point in time for the particular products and country of origin. To claim quota relief, the importer makes the claim on the electronic customs import declaration. If there is sufficient quota remaining, then the request is accepted by the EU TARIC system. A retrospective claim can be made after goods have been imported if enough of the quota is still available. If the claims on a quota on any day exceeds the amount of quota available, claims will be granted on a pro-rata basis. A tariff rate of 25% applies in cases where the quota is exhausted.
Further information on quotas is available on the Revenue website or by contacting the Tariff Quota Section in Revenue on origin"asection@revenue.ie.
