Commission Implementing Decision (EU) 2024/2740 of 24 October 2024 granting a derogation allowing Ireland to use means other than electronic data-processing techniques for the exchange and storage of information for the release into free circulation of goods in postal consignments availing of relief under Articles 25 to 27 of Council Regulation (EC) No 1186/2009 sent by a private individual in the United Kingdom to a private individual in Ireland (notified under document C(2024) 7322)

By way of derogation from Article 6(1) of Regulation (EU) No 952/2013, and Articles 143a and 144 of Delegated Regulation (EU) 2015/2446, where the electronic data provided by the United Kingdom postal operator is insufficient to create an electronic import declaration, the customs authority of Ireland shall allow its national postal operator to release goods in postal consignments for free circulation without submitting an electronic import declaration in their National Import system, provided the goods benefit from relief under Articles 25 to 27 of Regulation (EC) No 1186/2009 and Articles 1 and 2 of Directive 2006/79/EC and are sent by a private individual in the United Kingdom to a private individual in Ireland. Such goods shall continue to be presented to customs and may be subject to physical controls for risk assessment purposes.

This Decision shall apply from 1 April 2024 until 1 September 2025, or until such time as Ireland is in a position to comply with the requirements of Articles 143a and 144 of Delegated Regulation (EU) 2015/2446, whichever date is sooner.

This Decision is addressed to Ireland.