In 2008-2009 Ireland was Australia's 27th largest merchandise trading partner. Over the same period total merchandise exports to Ireland were valued at approximately AU$ 134 million and total merchandise imports were valued at approximately AU$ 2,4 billion. Major Australian exports include medicaments (including veterinary), medical instruments (including veterinary) and wine. Major imports from Ireland include medicaments (including veterinary), food items, and computers.
Ireland is part of the harmonised trade system of the European Union (EU) and gives preference to associate members of the Union. Common Customs Tariff is applicable to other countries, including Australia. Most duties are ad valorem, based on the GATT Valuation Code.
Product certification, labelling and packaging
Outer containers should bear the consignee's mark and port mark and be numbered (according to packing list) unless their contents can be otherwise readily identified. Animals and animal products require sanitary certificates issued by the appropriate authorities in the country of origin. Hay, straw and peat moss litter used as packing materials require a licence issued by the Minister of Agriculture, Food and Forestry. Spirits (except perfumed or medicated cordials) must be packed in containers of not less than 40 litres or in bottles packed in cases. Prepacked goods must be in quantities specified by regulations. Raw tobacco may be imported by a licensed manufacturer of tobacco products with the prior permission of the Revenue Commissioners. Goods should be securely packed, having due regard to the nature of the goods, means of transport and likely climatic conditions during transit and delivery. Quotations should be in Euros or US dollars, CIF Irish port. Usual practices apply in regard to payments.
Documentary requirements
A minimum of two copies of commercial invoice are required. Invoices must contain all details normally supplied (the country of origin, a full description of the goods, their tariff heading and import list number and where applicable, the value added tax and wholesale tax registration numbers). There are no special requirements to bill of lading. To Order bills are acceptable.
Packing list is compulsory if the shipment contains more than one package and if the contents of each package are not shown in the commercial invoice.
Public health requirements
Certain specified controlled drugs including narcotics and psychotropic substances are prohibited except under licence, as is wearing apparel made of ‘tris’. Licensed manufacturers of tobacco products with prior permission of the Revenue Commissioners may import raw tobacco into Ireland.
Import of specified products without a quota license is prohibited. Among them they are:
• beef and veal;
• cereals and rice;
• oils and fats;
• sugar and isoglucose;
• processed fruit and vegetables;
• sheepmeat, buffalo and goat meat;
• seeds;
• wine;
• milk and milk products. | 
