text: A Guide to Customs Import Procedures Note: It should be noted that these guidelines are intended for general information purposes only and do not purport to be a legal document. January 2012 CONTENTS 1. Introduction.............................................................................................4 What is this Guide About? ...........................................................................4 What does Importation mean?.....................................................................4 Why would I come into contact with Revenue? ...........................................4 What goods are Prohibited or Restricted? ...................................................4 2. Overview of Importing ............................................................................5 Pre-Arrival of the goods in the EU ...............................................................5 Arrival of the goods in the EU ......................................................................5 Where can the goods be brought to?...........................................................5 What places are approved?.........................................................................5 Goods arriving through another Member State............................................5 What must I do when the goods arrive? ......................................................5 Can I use an agent to work on my behalf? ..................................................6 How are Customs Duties set? .....................................................................6 3. Declaring Goods for Customs purposes .................................................7 How do I declare my goods to Revenue? ....................................................7 How do I make a declaration? .....................................................................7 What are the main features of the SAD? .....................................................7 Commodity Code Explained ........................................................................7 Customs Procedure Code ...........................................................................8 General Valuation Statement (G563A) ........................................................8 Rates of Exchange ......................................................................................8 What charges may be payable? ..................................................................8 How are these charges calculated?.............................................................8 Examples of how duties are calculated........................................................9 How do I pay the relevant charges? ............................................................9 What documents need to accompany my declaration? .............................10 Can I obtain Relief from payment of duties?..............................................10 4. Simplified Procedures ..........................................................................11 General......................................................................................................11 What is the Local Clearance Procedure? ..................................................11 How do I apply for authorisation for the Local Clearance Procedure? .......11 What are the conditions for the Local Clearance Procedure?....................12 What is the Simplified Declaration Procedure?..........................................12 How do I apply to use the Simplified Declaration Procedure? ...................12 What are the conditions for the Simplified Declaration Procedure?...........13 What is the Incomplete Declaration facility? ..............................................13 How do I apply to use an Incomplete Declaration?....................................14 What are the conditions for the use of an Incomplete Declaration?...........14 5. Electronic Customs ..............................................................................15 General......................................................................................................15 2 Import Control System (ICS)......................................................................15 Economic Operators' Registration and Identification System (EORI) ........15 Authorised Economic Operator (AEO).......................................................16 What does (AEO) status mean and how can it benefit me? ......................16 Are there different types of AEO Certificate?.............................................16 How do I obtain AEO status?.....................................................................16 6. Customs Procedures............................................................................17 What are Customs Procedures?................................................................17 End-Use.....................................................................................................17 What is End-Use?......................................................................................17 How can I obtain End-Use Relief? .............................................................17 Applications and Further Information .........................................................17 Inward Processing .....................................................................................17 What is Inward Processing? ......................................................................17 How can I obtain Inward Processing Relief? .............................................18 Applications and Further Information .........................................................18 Outward Processing ..................................................................................18 What is Outward Processing? ...................................................................18 How can I obtain Outward Processing Relief?...........................................19 Applications and Further Information .........................................................19 Returned Goods Relief ..............................................................................19 What is Returned Goods Relief? ...............................................................19 How can I obtain Returned Goods Relief?.................................................19 Processing Under Customs Control...........................................................20 What is Processing Under Customs Control?............................................20 How can I obtain Processing Under Customs Control Relief?...................20 Applications and Further Information .........................................................20 Customs Warehousing ..............................................................................20 What is Customs Warehousing? ...............................................................20 How can I operate a Customs Warehouse? ..............................................21 Applications and Further information .........................................................21 Temporary Importation Relief ....................................................................21 What is Temporary Importation Relief? .....................................................21 How can I obtain Temporary Importation Relief?.......................................22 Further information ....................................................................................22 7. Miscellaneous Issues ...........................................................................23 Preferential Trade Agreements..................................................................23 Generalised System of Preferences (GSP) ...............................................24 Tariff Quotas..............................................................................................25 My Goods have been seized what can I do? .............................................25 Can I appeal a decision made by Revenue? .............................................25 Appendix 1 – Further Information ..............................................................27 3 1. Introduction What is this Guide About? This guide is for anyone whether in business or not, who wishes to bring goods into Ireland from outside the European Union (EU). At present there are 27 Member States of the EU as follows: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom. The guide has been designed to give a better understanding of the procedures involved when importing goods and the requirements of Revenue's Customs Service in this regard. While we briefly touch on Excise Duty and VAT, more information on these taxes may be obtained by contacting your Local Revenue Office. Section 2 deals with the general aspects of importing and is a good place to start reading before moving on to the other, more specific sections. What does Importation mean? In the context of this guide, importation means bringing goods into Ireland from any country outside of the EU for personal or commercial reasons. Why would I come into contact with Revenue? Revenue's Customs Service is in charge of controlling imports into Ireland for customs purposes and on behalf of other Government Departments. All goods imported into Ireland must be declared to Revenue on arrival. Among other things, Customs Officers make sure that any goods declared for import are moving legally and are not prohibited or restricted. What goods are Prohibited or Restricted? Certain goods such as drugs, indecent or obscene material, specific weapons and counterfeit goods are prohibited from being brought into the country under any circumstances. Their attempted importation will result in seizure. Certain other goods may only be imported with a licence issued by the appropriate authorities e.g. meat or meat products require a licence from the Department of Agriculture Fisheries and Food and endangered species require a licence from the National Parks and Wildlife Service. A full list of prohibited or restricted items is contained in Prohibitions and Restrictions 4 2. Overview of Importing Pre-Arrival of the goods in the EU From 01 January 2011 an electronic safety and security declaration called an Entry Summary Declaration (ENS) must be lodged by the Carrier of the goods with the Customs Authorities at the office of entry in advance of arrival of the goods. This is done using the Import Control System (ICS). (See Part 5 of this Guide for further information on ICS.) Arrival of the goods in the EU This section outlines where the goods should be brought to and what you, as the importer, are required to do once they have arrived in the EU. Where can the goods be brought to? Goods may be imported or landed only at a place approved by Revenue and in the presence, or with the authority, of the proper Revenue official. Goods landed contrary to this are liable to forfeiture. All goods, which arrive at an approved place, must be presented to Revenue. What places are approved? The following places are approved in Ireland: - for goods imported by sea, an approved sufferance wharf – in practice, any of the main ports; - for goods imported by air, an approved Customs airport. The only approved Customs airports are Dublin, Cork and Shannon; and - for goods that are not cleared by Revenue at a port or airport, an approved premises such as a transit shed, container compound or a transit depot. Goods arriving through another Member State If your goods arrive in another EU Member State but you intend to clear them in Ireland for customs purposes, they must travel under a transit procedure. Further details on transit can be found in Public Notice 1187. Transit rules apply to your goods until they reach an approved office of destination. What must I do when the goods arrive? Once your goods arrive at an approved place they must be presented to Revenue by the person who brought the goods into the State - "presented" means informing Revenue, usually in the form of a manifest, that the goods have arrived. What happens once goods are presented to Revenue? 5 Once they are presented to Revenue at the place of landing or are removed to an approved premises, goods may be assigned to an approved treatment or use at the latest within the following time limits: - 45 days from the date of receipt of the manifest for goods imported by sea; and - 20 days from the date of receipt of the manifest for goods imported by other means. What does "approved treatment" mean? Approved treatment can be any one of the following: - the placing of goods under a Customs Procedure (see next paragraph); - the entry of goods into a free zone or free warehouse; - the re-exportation of the goods from the customs territory of the Community; - the destruction of the goods; or - their abandonment to the Exchequer. What are "Customs Procedures"? The following are Customs Procedures: - release for free circulation; - transit; - customs warehousing; - inward processing; - processing under Customs control; - temporary admission; - outward processing; and - exportation. Can I use an agent to work on my behalf? You can appoint a representative to work on your behalf. The type of representation may be either direct or indirect. Direct representatives act in the name of and on behalf of another person. Indirect representatives act in their own name but on behalf of another person. How are Customs Duties set? The customs duty rates chargeable on imported goods from outside of the EU are set out by the EU Commission in a Regulation commonly known as the Combined Nomenclature (CN). These duty rates are common across the 27 Member States. The CN is updated every year in order to take account of changes in requirements relating to statistics and commercial policy, to fulfil international commitments and to allow for technological and commercial developments. 6 3. Declaring Goods for Customs purposes How do I declare my goods to Revenue? This section outlines what documentation you require to complete a customs declaration, what import charges may apply and how these charges are calculated. How do I make a declaration? Goods imported into the EU must be declared to Revenue electronically through the Direct Trader Input (DTI) facility. This system allows importers or their agents to clear consignments at import by electronic data transfer of the Single Administrative Document (SAD) declarations to Revenue, without the necessity to lodge a subsequent paper declaration. Further information on this system is available on our leaflet Direct Trader Input (DTI) via the Revenue Automated Entry Processing System (AEP). In exceptional circumstances, a manual SAD may be completed. You can complete this form yourself or employ an agent to do so on your behalf. You or your representative will be required to attend at the point of import during normal working hours to complete customs formalities, including presentation of the completed SAD with all relevant supporting documents. What are the main features of the SAD? Two of the most important pieces of information required on the SAD are the: - Commodity Code (also called Tariff Heading, Tariff Code, Classification Code or Harmonisation (HS) Code); and - Customs Procedure Code. Both have a significant impact on the duty due and how the consignment is treated. Commodity Code Explained A Commodity Code for imports is a ten-digit number which equates to the description of the goods being imported, from which the rate of duty can be determined. Information on Commodity Codes may be obtained by accessing an EU database called Taric. This database allows you to search for a Commodity Code by submitting a description or part description of the product in question. In addition, you may input the tariff code and find information on the duty rate, the product's description or any restrictions that may apply to the product. Alternatively, a Commodity Code can be obtained by contacting our Classification, Origin and Valuation Unit email@example.com. That Unit also issues Binding Tariff Information (BTI) which is an EU-wide system that provides traders with tariff classification decisions which are legally binging throughout the Member States. 7 Customs Procedure Code The Customs Procedure Code describes the procedure and/or regime under which the goods are to be imported. It is required on all import declarations using a SAD. General Valuation Statement (G563A) Goods valued in excess of €10,000 require completion of a declaration of value in addition to the completion of the SAD. If you buy goods regularly from the same supplier(s), instead of completing a declaration every time you import a consignment, you can register a "long term" declaration, called a General Valuation Statement (G563A), with your Local Revenue Office. The declaration of value will remain valid for a period of three years as long as the particulars remain the same. Further details may be obtained from origin"firstname.lastname@example.com Rates of Exchange Invoices declared in currencies other than Euro will need to be converted to Euro to correctly assess the import duty owing. Information on the latest exchange rates may be obtained by accessing the following link Exchange Rates. These rates, which are governed by EU legislation, are updated monthly. What charges may be payable? Import charges may comprise of Customs Duty, Excise Duty and VAT. Occasionally, Anti- Dumping Duty and/or Countervailing Duty are also imposed. How are these charges calculated? Customs Duty is normally calculated as a percentage of the value. The percentage varies depending on the type of goods and the country of origin. Customs Duty is charged on the price paid for the goods including local sales taxes plus shipping, packaging and insurance costs. Further information on rates of customs duty may be obtained from Taric or by e- mailing email@example.com. Excise Duty is charged on alcohol, tobacco and oil products and is in addition to Customs Duty. The Excise Duty on wines and spirits depends on the volume of alcohol and whether wine is still or sparkling. Excise Duty on cigarettes is based on a percentage of the recommended retail price combined with a quantity charge whilst that on other tobacco products is based on the net weight. Excise Duty on oil is charged per 1,000 litres and is dependant on the type of oil (i.e. Light Oil, Heavy Oil, Liquefied Petroleum Gas or Substitute fuel). Information on the current rates of Excise Duty is available by access the following link Excise Rates. 8 VAT is charged at the point of importation at the same rate that applies to similar goods sold in this country. The value of the goods for the purpose of calculating the amount of VAT payable at import is their value for customs purposes, described above, increased by the amount of any duty or other tax (but not including VAT). Further information may be obtained from your Local Revenue Office. Alternatively, a detailed list of VAT rates is available on the Revenue website or by accessing the following link VAT Rates. Anti-Dumping Duty is imposed by the European Commission and provides protection to EU industry against the dumping of goods from non-EU countries at prices that are substantially lower than the normal commercial value. Similar to Customs Duty, it is normally charged as a percentage of the value of the goods plus shipping, packaging and insurance. Countervailing Duty is similar to Anti-Dumping Duty, but is levied when Government subsidies in the country of origin or export are deemed to have resulted in goods being imported into the EU at prices substantially lower than the normal commercial value. Again, it is usually charged as a percentage of the value of the goods plus shipping, packaging and insurance. Further information on both Anti-Dumping and Countervailing Duty may be obtained by accessing our public notice Traders Guide to Anti Dumping Duty and Countervailing Duty Examples of how duties are calculated. The following table illustrates how import charges are calculated on consignments of goods. Goods Invoice Shipping Value for Customs Value for VAT Total Total Price and Customs Duty VAT Charge Cost Insurance Purposes % Purposes % Digital €300 €33 €333 0% €333 23% €76.59 €409.59 Cameras 0 €76.59 Adult €450 €56 €506 17% €592.02 23% €222.18 €728.18 Footwear €86.02 €136.16 How do I pay the relevant charges? Once your SAD has been submitted and accepted by Revenue, payment must be secured before your goods are released to you. Payments can be made by Bankers Draft, Postal Order or Guaranteed Cheque. Alternatively, if you are a DTI user, payment may be made by means of Deferred Payment (Bank Direct Debit) Scheme, and/or Payment on Account methods. The declarant must 9 indicate on the SAD whether payment is to be made by means of Deferred Payment or otherwise. What documents need to accompany my declaration? When you use DTI, you must retain accompanying documents for customs inspection/audit for a period of three years from the end of the year in which the goods are released from Revenue control. However, if you need to use a hard-copy SAD, it must be accompanied by all of the documents governing release of the goods for free circulation and these are to be attached to it. The documents required to accompany hard-copy SADs are: - the invoice on which the Customs value of the goods is declared; - a value declaration on Form C&E No. G563; - documents required for preferential trade agreements or other reliefs from duty (e.g. origin documents and bills of lading); and - other documents required under provisions governing the release for free circulation of the goods e.g. import licences (see Prohibitions and Restrictions). Can I obtain Relief from payment of duties? Yes. There are a number of situations where, either on a temporary or permanent basis, you can claim full or partial relief from payment of import duties. Circumstances where there is permanent relief from the payment of import charges include Transfer of Residence, Transfer of Residence on marriage, Inheritance, Students Goods, Transfer of Business Activities, Educational Scientific and Cultural materials, Therapeutic substances of human origin and blood-grouping and tissue-typing reagents, Medical Equipment, Charitable or Humanitarian Goods, Honorary Awards/Goodwill Presents, Goods for Disaster Victims, Diplomatic Privilege, Trade Promotion material, Examination, Analysis or Test Samples, Consignments to Organizations protecting copyrights or industrial and commercial patent rights, Tourist information literature, Miscellaneous documents and articles, Litter, fodder and feeding stuffs for animals during their transport, Memorials to war victims, Coffins and funerary urns. Temporary Importation Relief is covered later in this guide. We have a number of different public notices on www.revenue.ie covering situations where duty relief may be claimed. Alternatively, you should contact your Local Revenue Office. Details for all Revenue Offices can be found on the Contact Details Page. 10 4. Simplified Procedures General The term Simplified Procedures covers various forms of simplification which may be granted to traders in relation to the completion of forms and the presentation of documents and goods at importation. There are two forms of simplified import procedures which require authorisation as follows: - Local Clearance Procedure; and - Simplified Declaration Procedure. In addition, where all the details required for a full declaration are not available, an incomplete declaration may be accepted by Revenue, as an exceptional measure. What is the Local Clearance Procedure? Local Clearance is a simplified procedure whereby, on written request, Revenue allows an authorised trader to carry out his/her import formalities at an approved premises or other designated place. Before removal of goods from the authorised importer's premises or designated place authorised for local clearance, notification must be made to Revenue in the form specified in the authorisation for the purpose of obtaining release of the goods. In addition, the goods must be entered in the declarant's records in a format as prescribed by Revenue. Any documents required for application of the provisions governing import of the goods must be made available to Revenue. A supplementary declaration in the form of a full SAD must be transmitted and accepted by Revenue's AEP system by the 5th day of the month following that in which entry in the records took place. The supplementary SAD declaration may cover single importations or multiple consignments. How do I apply for authorisation for the Local Clearance Procedure? Applications for the Local Clearance Procedure are to be forwarded to Customs Procedures Branch for consideration and approval. An authorisation will only be granted where the applicant's records enable Revenue to carry out effective checks, in particular retrospective checks, on compliance with import prohibitions or restrictions or any other provisions governing release for importation. Security to ensure compliance with the arrangements may be required. It should be noted that authorisation will be refused where the applicant has committed a serious infringement or repeated infringements of customs rules and/or declares goods for release for importation only occasionally. An authorisation may also be revoked in such cases. 11 Where the applicant is the holder of an Authorised Economic Operator (AEO) Certificate, all the requirements outlined above are deemed to be met except in cases where the applicant only imports occasionally. (See Part 5 of this Guide for further information on AEO). What are the conditions for the Local Clearance Procedure? Any authorisation that is granted will specify detailed rules for the operation of the procedure and in particular the following: - the goods to which it applies; - the time of release of the goods; - the time limit within which the consolidated declaration must be lodged with the competent Revenue Office designated for that purpose; and - the conditions under which goods are to be covered by declarations. What is the Simplified Declaration Procedure? Simplified Declaration is a procedure whereby a trader can be approved to make the import declaration in a simplified form when goods are presented to Revenue. The simplified declaration can take the form of: - an incomplete SAD containing at least the particulars necessary for identification of the goods; or - an administrative or commercial document. How do I apply to use the Simplified Declaration Procedure? A trader who wishes to obtain authorisation to use the Simplified Declaration Procedure should apply in writing to his/her Local Revenue Office giving: - full name and address; - particulars of all consignments entered for free circulation by the applicant in the previous twelve months; and - information on the type of goods involved and the place or places at which they will be imported. Where circumstances permit, Revenue may allow the request for the Simplified Declaration Procedure to be replaced by a general request over a given period. A reference to this authorisation must be entered on the import document presented. An authorisation will be refused where the person who has made the request has committed a serious infringement or repeated infringements of customs rules or declares goods for release for free circulation only occasionally. It may be refused also where the person in question is acting on behalf of another person who declares goods for release for free circulation only occasionally. 12 The authorisation may be revoked by the Customs Procedures Branch, where the cases referred to above arise. Where the applicant is the holder of an AEO Certificate, all the requirements outlined above are deemed to be met except in cases where the applicant only imports occasionally. (See Part 5 of this guide for further information on AEO). What are the conditions for the Simplified Declaration Procedure? The authorisation will set out the detailed arrangements for the functioning of the Simplified Declaration Procedure and will be granted on condition that an effective check on compliance with import prohibitions or restrictions, or other provisions governing release for free circulation, can be guaranteed. It will: - designate the office(s) competent to accept simplified declarations; - specify the form and content of the simplified declarations; - specify the goods to which it applies and the particulars necessary on the simplified declaration for the purposes of identifying the goods; and - state the security to be provided to cover any customs debt. It will also specify the form and content of the supplementary declarations and set the end of the month as the time limit by which it must be lodged with the Revenue Office designated for this purpose. A simplified declaration must contain sufficient information to enable goods to be identified and must be accompanied by all the documents, required to accompany a declaration, to secure the release of the goods for free circulation. A supplementary declaration in the form of a full SAD must be transmitted to and accepted by Revenue's AEP system by the 5th day of the month following that in which the simplified declaration was made. The supplementary SAD declaration may cover single importations or multiple consignments. What is the Incomplete Declaration facility? The Incomplete Declaration facility provides for Revenue to accept a declaration that does not include all required information or that is not accompanied by all the official documents necessary to import goods. Revenue only accepts incomplete declarations if you have a valid reason for not being able to file a complete declaration. As such, it is usually a one-off event and is not intended for regular usage. 13 Certain official documents are required for importing the goods and must always accompany the declaration. An import licence and certificate for agricultural goods, for example, are both required for imports of certain goods. However, if such a required import document is missing, Revenue may nevertheless accept an incomplete declaration in some cases, depending on the circumstances. How do I apply to use an Incomplete Declaration? Unlike the Local Clearance and Simplified Declaration Procedures, the use of Incomplete Declarations is a facilitation which may only be applied in an individual case-by-case scenario and as such no prior authorisation is required. Each individual case should be addressed to the local Revenue Office. What are the conditions for the use of an Incomplete Declaration? You must be able to prove that: - the document or missing information in question exists and is still valid; - for reasons beyond your control you cannot yet present the document; and - the non-acceptance of the declaration by Revenue would make it impossible to release the goods for free circulation or would mean that the tax on the goods would be higher. You must submit the missing information and/or official documents within 1 month after Revenue accepts your incomplete declaration. 14 5. Electronic Customs General There are a number of electronic customs initiatives which have been developed to better serve the needs of businesses and customs administrations while also increasing the security and safety aspects for all concerned. The electronic systems most relevant to Imports include the Import Control System (ICS), the Economic Operators' Registration and Identification system (EORI) and the Authorised Economic Operator programme (AEO). Import Control System (ICS) The Import Control System (ICS) processes electronic communications for pre-arrival information between Revenue and Carriers. It is mandatory for Carriers to provide customs authorities with advance information, for the purpose of safety and security risk analysis, by way of an entry summary declaration (ENS) for goods being brought into the customs territory of the Community. There are certain goods for which an ENS will not be required e.g. goods contained in travellers' personal baggage, goods entering by pipeline, letters, postcards and printed matter. The ENS must be lodged electronically through the ICS at the customs office of entry and the responsibility for lodging it lies with the Carrier although it may be lodged by a representative provided this is done with the knowledge and consent of the Carrier. Further information on ICS can be obtained by accessing the following link Import Control System Trader Guide. Economic Operators' Registration and Identification System (EORI) The Economic Operators' Registration and Identification System (EORI) is a system whereby every trader who interacts with Customs Authorities in any Member State of the EU is allocated a unique reference number. This reference number is valid throughout the EU and serves as a common reference number for the trader's interaction with the Customs Authorities of any Member State. The EORI is used by traders in all import and export declarations. Further information on EORI may be obtained by contacting firstname.lastname@example.com 15 Authorised Economic Operator (AEO) What does (AEO) status mean and how can it benefit me? The AEO programme is primarily a trade facilitation measure whereby Economic Operators established in the EU, that meet specific qualifying criteria, may apply for and receive AEO certification. The aim of the AEO programme is to enhance security in the international supply chain through granting recognition to reliable traders and encouraging best practice at all levels. Are there different types of AEO Certificate? Yes. There are three different types of AEO Certificate as follows: - AEO Certificate – Customs Simplifications: allows economic operators to benefit from simplifications provided for under the customs rules; or - AEO Certificate – Security and Safety: allows economic operators to benefit from facilitations of customs controls relating to security and safety at the entry into the customs territory of the EU; or - AEO Certificate – Customs Simplifications/Security and Safety: allows economic operators to benefit from both customs simplifications and facilitations as described above. How do I obtain AEO status? Application for AEO status is open to all economic operators i.e. operators who in the course of their business are involved in activities covered by customs legislation, established within the customs territory of the EU. The following are the main qualifying criteria that must be satisfied: - An appropriate record of compliance with customs requirements; - A satisfactory system of managing commercial and, where appropriate, transport records which allow appropriate Revenue controls; - Proven financial solvency; and - Appropriate security and safety standards. Application and further information may be obtained by contacting firstname.lastname@example.com. 16 6. Customs Procedures What are Customs Procedures? Customs Procedures allow for goods to be imported for a specific purpose, without payment of part or all of the import duties, provided they remain under customs control until the conditions of the particular authorisation are fulfilled. To avail of any of these Procedures a trader must be authorised by Revenue in advance. The following paragraphs describe the various Procedures, their advantages to you as a trader and the application process that applies. End-Use What is End-Use? End-Use is a Customs Procedure whereby goods entered into free circulation in the EU may be given favourable tariff treatment or relief at a reduced or zero rate of duty on condition that they are put to a prescribed use within a certain period of time. This procedure is designed to facilitate trade and ease of movement of goods within the EU. How can I obtain End-Use Relief? In order to obtain End-Use relief, the importer must be the holder of an authorisation. The importer must also keep records on the goods and their treatment. If the goods are not put to the prescribed End-Use, duty will be due. The relief applies to Customs Duty only and does not extend to any VAT, Excise Duty, Anti- Dumping Duty or Countervailing Duty that may be payable. Applications and Further Information Applications for authorisations to import goods under End Use should be made to Economic Procedures, Authorisations and Reliefs Unit, Revenue Commissioners, Government Offices, St Conlon's Road, Nenagh, Co. Tipperary. Further information on the goods that are eligible and the application process may be obtained by accessing our public notice End Use Traders Guide Inward Processing What is Inward Processing? Inward Processing (IP) is a Customs Procedure which allows goods to be imported duty free into the Customs territory of the EU for processing and subsequent exportation outside that territory. A process can be anything from repacking or sorting goods to the most complicated 17 manufacturing undertaking. The IP procedure may also be availed of where imported goods are subject to certain EU commercial policy measures. The IP procedure is also applicable to national import charges. Goods may be imported temporarily for further manufacture and exportation, without payment of Excise Duty under the suspension system. You may also be able to import goods without payment of VAT and your local Revenue Office will be able to advise you in this regard. How can I obtain Inward Processing Relief? You need to be authorised to import or receive IP goods and must have the intention to export the product resulting from the process (compensating product). There are two different methods of duty relief under IP as follows: - The Suspension System: the import duties payable are suspended at importation on condition that security is provided in the form of a bond to cover the unpaid duty; and - The Drawback System: the import duties are paid at importation and reclaimed on subsequent export of the processed goods. Authorisations are issued to the person who processes the goods or arranges for them to be processed on their behalf. If you subcontract processing, the subcontractor must either hold their own authorisation or be named on your authorisation. If an application, including processing on your behalf by other companies, is approved you will be the authorisation holder. Other companies included as operators on your authorisation may only receive, process, dispose of or transfer IP goods as specified in your authorisation. Applications and Further Information Applications for authorisations to import goods under IP should be made to Economic Procedures, Authorisations and Reliefs Unit, Revenue Commissioners, Government Offices, St Conlon's Road, Nenagh, Co. Tipperary. Further information on the IP procedure and the application process may be obtained by accessing our public notice Inward Processing - Guidelines for Traders Outward Processing What is Outward Processing? Outward Processing (OP) is a Customs Procedure which allows EU goods to be temporarily exported from the customs territory of the EU in order to undergo processing operations or repair. The products resulting from the process may be released subsequently for free circulation in the customs territory of the EU with total or partial relief from import duties. OP enables businesses to take advantage of more competitive labour costs outside the EU, while 18 encouraging the use of EU produced raw materials to manufacture the finished products. Goods may also be temporarily exported to undergo processes not available within the EU. How can I obtain Outward Processing Relief? OP is granted only to natural or legal persons established in the EU. You will require an authorisation and must be the person carrying out the process or arranging for it to be carried out. OP may not be used for EU goods: - whose export gives rise to a refund or remission of import duties; - which, prior to export, are released for free circulation wholly free of import duties by virtue of their use for particular purposes, for as long as the conditions for granting relief continue to apply; and - whose export gives rise to export refunds or other amounts under the Common Agricultural Policy or in respect of which a financial advantage other than these refunds or other amounts is granted under that policy because of the export of the goods. Applications and Further Information Applications for Authorisations should be forwarded to Economic Procedures, Authorisations and Reliefs Unit, Revenue Commissioners, Government Offices, St Conlon's Road, Nenagh, Co. Tipperary. Further information may be obtained by accessing the following link to our public notice Outward Processing - Guidelines for Traders. Returned Goods Relief What is Returned Goods Relief? Returned Goods are goods which have been exported from the Customs territory of the EU and are subsequently re-imported free from payment of import duties. To qualify for relief the goods must be re-imported within three years from the date of export and must be in the same state as when they were exported. Returned Goods Relief can be used if your overseas customer needs to return goods to you i.e. they are damaged or are not what they originally ordered. How can I obtain Returned Goods Relief? You do not need an authorisation to obtain Returned Goods Relief. However, in order to support your claim for Returned Goods Relief, you must be able to prove to Revenue that the goods are those which were originally exported from the Customs territory of the EU and you must establish their "duty status" at the time of original export. 19 Processing Under Customs Control What is Processing Under Customs Control? Processing Under Customs Control (PCC) is a Customs Procedure which allows goods to be imported from outside of the EU for processing without being subject to import duties or certain commercial policy measures. It only applies to goods which, when processed, have a rate of duty lower than the rate applicable to the goods originally imported (i.e. before undergoing the process). The Customs Duty becomes payable at the rate applicable to the finished product when it is released onto the EU market for sale or consumption. How can I obtain Processing Under Customs Control Relief? You must be authorised to use the PCC procedure. Authorisations are issued to the person who processes the goods or arranges for them to be processed on your behalf. If you subcontract the processing function, the subcontractor must either hold his/her own authorisation or be named on your authorisation. PCC will only be granted to: - Individuals, partnerships or corporate bodies established within the EU, acting on their behalf or representing a non-EU body; or - Individuals, partnerships or corporate bodies established outside the EU, provided imports are of a non-commercial nature. Applications and Further Information Applications for authorisations should be forward to Economic Procedures, Authorisations and Reliefs Unit, Revenue Commissioners, Government Offices, St Conlon's Road, Nenagh, Co. Tipperary. Further information may be obtained by accessing the following link to our public notice Processing under Customs Control - Guidelines for Traders. Customs Warehousing What is Customs Warehousing? Customs Warehousing is a Customs procedure, which provides for storage in a Customs Warehouse of: - non-EU goods without such goods being subject to import duties or commercial policy measures; and - EU goods (principally CAP goods entitled to payment of export refunds) which are subject to particular export arrangements by virtue of being warehoused. A Customs Warehouse means any place approved by and under the supervision of Revenue where goods may be stored under the prescribed conditions. It can be either a public 20 warehouse i.e. available for use by any trader for the warehousing of goods, or a private warehouse i.e. reserved for the warehousing of goods by the warehouse keeper. How can I operate a Customs Warehouse? You must be authorised to operate a Customs Warehouse. The warehouse keeper must keep stock records of all goods deposited in the Customs Warehouse. These records must contain all the information necessary for the proper application and control of the warehousing procedure. The stock record system must be approved by Revenue in advance of authorisation and must ensure control of stock movements and provide sufficient detail to facilitate assessment of Customs Duty and enable checks to be carried out by Revenue. Applications and Further information Applications should be forwarded in writing to the Local Revenue Office. The official application form will be provided by that office and when completed must be returned and accompanied by: - a professional drawing of the premises (unless it is a type E warehouse which is a private warehouse in which the authorised trader and his commercial accounting and stock control systems are authorised rather than a defined physical location); - proof that an economic need for warehousing exists; and - evidence that the applicant is established in the EU and can provide the necessary guarantees to cover the risk associated with the storage of the goods. Conditions of approval will apply. The procedure must be capable of being supervised and monitored without disproportionate official cost. Further information may be obtained by accessing to our public notice Regulations on Customs Warehousing Temporary Importation Relief What is Temporary Importation Relief? There are occasions when import duties are suspended when goods owned by a person established outside of the EU are imported for a temporary period. Some examples of Temporary Importation relief are as follows: - Goods coming in for an exhibition; - Goods coming in for your firm to test (but not to destruction); - Sample goods to show to prospective buyers; and - Animals imported for training/breeding/veterinary treatment or competitions. The duty relief will depend upon the type of goods and the purpose of their importation together with compliance with the following conditions: 21 - Security must be provided in the form of: i. A valid ATA Carnet; or ii. A cash deposit (refundable when the goods are re-exported); or iii. A bond (or, as a temporary measure, a Cover Note) either from an approved insurance company or a bank licensed by the Central Bank to carry out insurance business. Prior approval is required from Revenue; - The maximum period of temporary importation permitted is 24 months. However, where an ATA Carnet covers the goods, they must be re-exported within the period of validity of the Carnet; - The goods must be easily identifiable at re-exportation. For this purpose, marks or seals may be applied to them by Revenue at the time of importation; and - The goods must be re-exported under Revenue control. The relief does not apply to goods subject to a national or EU prohibition or restriction except under licence or authorisation issued by the appropriate Authority and presented at importation. How can I obtain Temporary Importation Relief? The goods should be presented to Revenue at importation. Where an ATA Carnet is used, the itemised lists on the reverse of the relevant importation voucher should be completed, indicating clearly the items that are being imported. The Revenue Official will stamp and sign the importation voucher and counterfoil, remove the importation voucher and will also insert the final date for re-exportation of the goods and return the Carnet to the importer. In all other cases a Form C&E 1047 (Rev 1) should be completed in duplicate and the required security provided. The Revenue Official will stamp and sign both copies of this form and fix the time limit during which the goods may remain under temporary importation arrangements by inserting the final date for re-exportation on the form and return one copy to the importer. The ATA Carnet or copy of the Form C&E 1047 (Rev 1) must be produced with the goods when they are re-exported. Further information We have a number of different public notices on www.revenue.ie detailing the instances where Temporary Importation relief is available. Alternatively, you should contact your Local Revenue Office. Contact details for all Revenue Offices can be found on the Contact Details Page 22 7. Miscellaneous Issues Preferential Trade Agreements The EU has concluded trade arrangements with certain non-Member States that allow its exports to enter the markets of these countries at a reduced or nil rate of duty. They also allow imports from these countries into the EU at a reduced or nil rate of duty. These arrangements are known as Preferential Trade Agreements and the duties involved are referred to as preferential rates of duty. Countries with which the EU has signed Preferential Trade Arrangements are as follows; Country Code Country Country Code Country AL Albania MK Macedonia (FYR) DZ Algeria XL Melilla AD Andorra MX Mexico BA Bosnia-Herzegovina MA Morocco XC Ceuta NO Norway CL Chile ME Montenegro HR Croatia XS Serbia EG Egypt ZA South Africa FO Faroe Islands CH Switzerland IS Iceland SY Syria IL Israel PS Occupied Palestinian Territory JO Jordan TN Tunisia LB Lebanon TR Turkey (Chap 1-24, 26, 27, 45, 53 72 & 73) LI Liechtenstein In order to qualify for preferential rates of duty, goods must meet the following conditions: - All Preferential Trade Agreements concluded by the EU with third countries specify criteria that must be satisfied so that processed or manufactured products are eligible for preferential treatment. These criteria are commonly known as preferential rules of origin; - They must be accompanied by documentary evidence of origin such as a Movement Certificate EUR.1 or an ATR certificate in the case of Turkey. These certificates may be obtained by sending a faxed application to any of the following Revenue Offices: 23 Dublin Port & Airport Districts, Tel: 01 – 8776233 New Custom House, Fax: 01 – 8776281 Promenade Road, Dublin 3. Revenue, Tel: 021 – 6027673 Revenue House, Fax: 021 – 6027109 Assumption Road, Blackpool, Cork. Revenue, Tel: 051 – 862212 (direct ) Government Offices, Fax: 051 – 862252 The Glen, Waterford. Revenue, Tel: 061 – 402180/89 River House, Fax: 061 – 402185 Limerick. Revenue, Tel: 091 – 547700 Geata na Cathrach, Fax: 091 - 547776 Fairgreen, Galway - They must normally be transported directly from the export to the import market. Further information may be obtained by accessing our public notice Information on Claiming Preferential Rates of Duty for both Imports and Exports Generalised System of Preferences (GSP) The Generalised System of Preferences is a scheme whereby a wide range of products originating in certain developing countries are given preferential access to the markets of the EU. Preferential treatment is given in the form of reduced or zero rates of Customs Duties. The GSP scheme is specifically designed to benefit certain developing countries and integrate them into the world economy. A Certificate of Origin Form A is the documentary evidence required to claim preferential treatment (reduced or zero rate of duty) on importation into the EU. The Form A is issued by the competent governmental authority in the exporting country and is provided by the exporter to the importer in the EU. It will normally accompany the goods. 24 Up to date rates of duty are available by accessing Taric. Further information may be obtained by accessing our public notice Generalised System of Preferences (GSP) - Information for Importers Tariff Quotas A Tariff Quota is any pre-set value or quantity of particular goods, which may be imported during a specified period with a reduction in the normal rate of Customs Duties. Quota information is also available by accessing Quota. My Goods have been seized what can I do? Seized goods may be validly claimed by the person from whom they have been seized, or by their owner, or a person authorised by him/her. To be valid, a claim must be: - made within one calendar month from the date of seizure; - made in writing; and - addressed to the Officer who seized the goods or to the District Manager in whose area the goods were seized or, to Revenue, Investigations and Prosecutions Division, Áras Áiligh, Bridgend, Co. Donegal. The claim must also clearly state the claimant's full name and address. If the address of the claimant is outside of Ireland, the claimant must give the name and address of a solicitor practising in Ireland who is authorised to accept service of any legal documents on his/her behalf. When a valid claim is received, Revenue may: - Offer settlement terms; or - Institute legal proceedings for the forfeiture of the goods. If a valid claim is not received, the goods are deemed by law to be forfeit to the State and Revenue may dispose of them. When an excise offence is committed, in addition to seizure of the goods, the offender is liable to prosecution. Can I appeal a decision made by Revenue? Where Revenue proposes to take a decision that will adversely affect a person (e.g. a refusal of an authorisation), that person must be given an opportunity to express their point of view before the decision is taken. This principle is known as "right to be heard". Moreover, even if this principle is availed of and the decision remains the same, it may be appealed. In such an 25 event, Revenue will inform the person affected of this fact and outline the appeal procedures to him/her at the time of refusal. For a valid appeal, a person should outline the basis for his/her appeal in writing enclosing the related documents and forward it to the person from whom (s)he received the written decision, within 30 days of that decision. Any duty under dispute must normally be paid or secured before the appeal can be processed. Further information on Appeals is contained in information notice C&E 5 and information notice C&E 6. 26 Appendix 1 – Further Information This guide, which supports the relevant material already in use for various procedures, should be read in conjunction with the following: End Use Trader Guide Appeal Procedures relating to Customs matters DTI via the Revenue AEP System BTI information ATA Carnets The Customs Transit Procedure (including TIR) and the Status of Goods Ordering goods over the Internet Traders Guide to Anti-Dumping & Countervailing Duty Information for Trader on Preferential Imports/Exports Inward Processing/Outward Processing/Processing under Customs Controls Import Control System Trader Guide 27


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DescriptionThese functional, portable First Aid Kits are at arms reach whenever there's a need. 4 Color Process. Reusable plastic box Four 3 x 3/4 Band-Aids. 2 Junior Band-Aids. 2 Antiseptic Wipes. 1 Non-Aspirin tablet. Bulk packaging.
Item Size: 4"W x 2-7/8"H
Max Imprint Area: 3"W x 2"H
Price includes up to four color process imprint. To see other available item colors of this product with a spot color imprint, please see item 10631.
Item Colors
*Stock item colors shown on website are for reference only and may not match actual item color. Please request a sample for exact colors.
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|Standard Production Time
|7 days. (Rush production may be available. Learn More)
|1.6 oz
|Multi Color Imprint
|Full Color
|Company Picnic
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Updated Mar 27, 2013 - 11:28 pm
Report: Pitt RB Rushel Shell potentially transferring -- ASU a potential fit?
Originally published: Mar 27, 2013 - 7:03 pm
The website said Shell was looking to take his talents to either California or Arizona. Based on one concrete connection, that latter location makes a lot more sense.
Another source we spoke to last night, spoke to Shell's family and said that Arizona State could possibly be the program to land Shell. As we all know Arizona State is coached by former Pitt Head Coach Todd Graham. Graham was the coach that recruited Shell to Pitt so this might not come as a surprise that ASU is a top potential team. Shell also stated that teams like USC, UCLA, California and Arizona are also in the mix the land the highly touted running back.
During his first year at Pitt, Shell ran for 641 yards and four touchdowns and helped the Panthers make an appearance in the BBVA Compass Bowl.
While FinestPreps.com reported that Shell was set to meet with Chryst Wednesday, ASU cornerback Damarious Randall, a JUCO transfer, seems to think the running back has already chosen his next school.
S/O to @rushelshell for becoming a #sundevil #fearthefork y'all go follow him show em some love ...— Damarious Randall (@TheRealDRandall) March 27, 2013
Regardless of the rumor, ASU heads into 2013 with plenty of firepower in the backfield. Two of the Sun Devils' top rushers from a season ago -- Marion Grice and DJ Foster -- are set to return.
- Sun Devils preparing for Lobos' triple option
- Former ASU running back Marion Grice released by San Diego Chargers
- Pac Mentality Week 1: Is Cal headed back to relevancy?
- Carl Bradford, Marquis Flowers highlight list of local products who made NFL rosters
- Fork Report: ASU rides 'Big Three' to season-opening blowout of Weber State
- Jeff Van Raaphorst, Sun Devil Football Color Analyst - Friday August 29Doug and Wolf talk to Sun Devil football color analyst Jeff Van Raaphorst.
- Doug Haller, AZCentral Sports - Thursday August 28Doug Haller predicts the Sun Devil offense won't play much after halftime of tonight's game.
- Bickley Blast - Thursday August 28Which Valley football team will win more games this season, the Cardinals or the Sun Devils?
- Larry Scott - Pac-12 commissioner - Wednesday August 27Pac-12 commissioner Larry Scott believes the Pac-12 will continue to rise and get stronger.
- Ray Anderson - ASU athletic director - Wednesday August 27ASU Athletic Director Ray Anderson prepares for his first ASU football season.


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Bulb warmers are a simple, effective way to keep hot foods hot while waiting.
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- Resin Vollrath Miramar Steam Table Adapter Plates
- Retarder Proofers
- Stainless Steel Vollrath Miramar Steam Table Adapter Plates


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Anyone requiring further information is asked to call the Town Recreation Department at 562-6860 or logon to our website, www.townofplattsburghrecreation.com and see all of our current and upcoming programs.
Skating, stick-n-puck sessions set
PLATTSBURGH — The Can-Am Sports Centre will be open for public skating Sunday, from 2:30-3:30 p.m., and stick-n-pick, Sunday, from 3:45-5:15 p.m.
Siberian rod, gun club memberships available
DANNEMORA — The Siberian Rod & Gun Club is offering new memberships valid through June 2013 as Christmas gifts.
For more information, contact Skip Maggy, at 492-7130.


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These bins are both practical and attractive so your business can express a personality or encourage brand association without sacrificing valuable countertop space. Whether you're looking for a functional setup of a vertical multi-compartment model or the quiet elegance of metal-framed glass, WebstaurantStore's extensive catalog of condiment holders is sure to have the model that suits your business's needs. For more ideas on presenting condiments to your customers, check out condiment pourers and shakers, pump condiment dispensers, and countertop condiment holders.
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- Shopping Baskets, Grocery Carts and Reusable Shopping Bags
- Tape & Tape Dispensers


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Pitbull Puppy
I have a pitbull puppy that is 6 months old. Raised around other dogs and livestock. Not an aggressive dog in the slightest. Has been to the vet for regular checkups since he was 6 weeks old and has had all of his shots, including his rabies shot. I would like for this dog ...
Aug 26 -
Chiefland - Dogs & puppies
I have the cutest pitbull puppies in need of a new home. These adorable little babies are UTD on shots, de-wormed . Their parents are on premises as well in case you'd like to get a glimpse at what they will look like in the future. I will be glad to answer any questions ...
Aug 31 -
Tampa Bay :
Tampa - Dogs & puppies
Born August 21, 2014.
Puppy Will come with papers.
1st shots.
6 males 2 females.
now taking deposits on puppy of choice.
Aug 31 -
Orlando :
Kissimmee - Dogs & puppies
rednose/blacknose, dewormings,1st set of shots, 2m, 5f, to good homes, rehoming fee $90.00. $40.00 deposit. Ready 9/18. Call#941-286-2769
Aug 28 -
Cape Coral :
Punta Gorda - Dogs & puppies
We have a beautiful 2 1/2 month old pitbull puppy who needs a loving owner. We wish we could keep her but unfortunately we can't afford to. We also don't have enough time that this loving puppy deserves. There is a small rehoming fee, to ensure she goes to a good family. We ...
Aug 27 -
Tampa Bay :
Tampa - Dogs & puppies
Hmu 3214587208 male an female zullou bloodline for more pics and info call or text
Aug 26 -
Daytona :
Sanford - Dogs & puppies
They are very beautiful and bred for temperament and show quality. Fee is $450.00 The papers will be CKC for pups. Dad has duel reg. ADBA and CKC. Bloodline is Razor Edge and Gotti. Mom is CKC reg. Bloodline Razor edge . They ...
Aug 25 -
Savannah :
Hinesville - Dogs & puppies
Come pick out your new member of your family. My PitBull Terriers are solidly built, medium in size, muscular, and powerful. This breed exhibits strength, courage, agility, and grace.They have exceptionally gentle disposition with those they love.Bloodline consists of ...
Aug 21 -
Tampa Bay :
Tampa - Dogs & puppies
Brindle female pup forsale hmu if interested pup looking real goodfellas n zullou bloodline 3214587208
Aug 19 -
Daytona :
Sanford - Dogs & puppies
Blue Nose Pitbull puppies forsale boys and girls, price from 150 to 350
Aug 18 -
Palm Bay :
Palm Bay - Dogs & puppies
I have a 2 years old Male Red Nose Pitbull for Stud, he has hazel eyes and very handsome well built. Contact me if ur interested I will not go were ur at u need to come to me. My number is (772)267-3176 ask for mayleen. I breeded him with a female and the female had gorgeous ...
Aug 18 -
Port St. Lucie :
Port Saint Lucie - Animal services
Our dogs aren't just dogs, they're family members to this house hold. Full blooded red nose pit bull puppies, with UKC registered papers, and health certificate, and first vet visit,etc. The red nose American Pit Bull Terriers' that we have come from proven blood lines, are ...
Aug 17 -
Tallahassee :
Tallahassee - Dogs & puppies
- 100% Razors Edge Pit Bull Puppies
- Up To Date With Shots
- Rare Markings: Blue Tri
- Dual Registered With The UKC & ABKC
- Ear Cropping Available
Call Now! Don't Miss Out! These ...
Aug 16 -
Port St. Lucie :
Stuart - Dogs & puppies
Nice sized pocket pitbulls.. bloodline razors edge and gotti.. this is more than just a dog...are getting a protector and besides protected you. You are alsogetting something to bond with in your family.. also when you buy the dog with papers you can also go to events and ...
Aug 15 -
Tampa Bay :
Tampa - Dogs & puppies
Female pup 8 weeks. Blue/Gray eyes. Gray with brindle tan stripes. Photos are of the puppy and the dad that I own. Dad is 1.5 years, so not fully grown in size.
I have a female Blue Fawn puppy 8 weeks old last one left of the litter already dewormed and given preventive heartworm medicine. She is adorable, playful and very loving. She is great with children. Asking $250 and only serious inquiries. Thank you for looking.
Aug 15 -
Lakeland :
Lakeland - Dogs & puppies
Aug 13 -
Jacksonville :
Jacksonville - Dogs & puppies
(1) Male- Puppy Pitbull for sale. Mocha Chocolate & White. FIRM PRICE OF $250. ( CASH Only) Largest Male of the litter.
Born June 14 2014. 8 weeks as of Aug 9th. This dogs is not for fighting. Only to be raised in loving home. Serious buyers only-
Aug 12 -
Orlando :
Orlando - Dogs & puppies
Currently have two females available forsale blue brindle and brown brindle hmu if intrested 3214587208
Aug 4 -
Daytona :
Sanford - Dogs & puppies
These beautiful pitbull pups are now ready to go at 8wks old and are absolutely precious! They are extremely well taken care of and will only be sold to good homes. THEY ARE NOT BRED TO FIGHT!!! I REPEAT, THEY ARE NOT BRED TO FIGHT!!!
Jul 25 -
Tallahassee :
Tallahassee - Dogs & puppies
Blue nose , white and grey puppy with papers/and house broken
(Text me if interested 3219469782or email @pstackzbundlez @gmail.com)
Jul 24 -
Orlando :
Orlando - Dogs & puppies
Razoredge bloodline female pups avalible hmu if interested. Very compact bully style pups 3214587208 hmu For more pics
Jul 24 -
Daytona :
Sanford - Dogs & puppies
Beautiful blue pit puppies.
CKC reg, will come with first shot and worming.
Raised for temperament and show quality.
Pics of Mom and Dad. Dad has the cut ears.
Taking deposits now.
Jul 22 -
Savannah :
Hinesville - Dogs & puppies
Rottweiler pitbull mix puppies born 5/15 ready to go by July 1st
Mom is an AKC registered German Rottweiler
Dad is a AKC register blue nose pit
$100 or best offer
Ready to go 7/1
1 female
Dewclaws removed
have been dewormed and giving 2 rounds of shots
Hybrid Origin: The ...
Jul 7 -
Savannah :
Savannah - Dogs & puppies
We'll be sending text message alerts for your subscription to


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EL SEGUNDO, Calif. -- The Los Angeles Lakers have signed free-agent guard Xavier Henry.
The Lakers announced the deal Thursday with Henry, who played for New Orleans last season.
The 6-foot-6 swingman appeared in 50 games for the then-Hornets, averaging 3.9 points and 1.8 rebounds.
The Kansas product was selected by Memphis with the 12th overall pick in 2010, and was traded to New Orleans in January 2012. He has started 18 games in his three-year NBA career.
Henry will compete for a roster spot in training camp with fellow newcomers Shawne Williams, Marcus Landry and rookies Elias Harris and Ryan Kelly.
It was Canada's night at the NBA Draft as four players from north of the border were selected.
1. Andrew Wiggins - Cavaliers
8. Nik Stauskas - Kings
18. Tyler Ennis - Suns
45. Dwight Powell - Hornets
2014 NBA Draft Tracker
Follow the Raptors and Raptor play-by-play man Matt Devlin on Twitter! Check out the latest Tweets!
Love-Wiggins done deal? KD: The Real Reasons, what's next for USA Basketball, Becky Hammon breaks barriers & Naismith 2014 Hall of Fame Inductees
1On1 talks Paul George & what's next for NBA vs FIBA, Wiggins for Love & welcomes Washington Post's Michael Lee to talk Five Alive & the Wizards.
Will & Duane fill the lanes with new friends of the program Aggrey Sam/CSN Chicago & Tony McIntyre/CIA Bounce along with the News, Views & Truths.


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Sorry, the ad you are looking for, Birman X Kittens, is no longer available and will be removed from the site shortly
Due to unforseen changers in our home we are looking for a new home for our Argon he is a big beautiful boy that just loves to lay about and he loves his food he has always eaten premium foods such as Royal Canin dry food there are a couple of different ones that we feed him and in wet food he like... Dine Desire or Fancy Feast as there are a lot of great flavours to buy also Purr.
I am looking for a home where the new owner would be patient and give him a few weeks to settle into his new home, ...
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Dear Parent,
What I think | My name is CK. I was abandoned by my previous owner- but rescued by PoundCats. I am currently hanging around PoundCats' home. I come with some awesomely good habbits. I like scratching my carboard scratcher. I have perfected the art of lying across the hallway. I am a...lso often accused of prancing around like a small white polar bear. (Personally I think that I am more agile than a polar bear and better looking - and I do not smell!) I am 7yrs old this ...
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ABOUT ME: I am a lucky cat - and I will bring my luck with me when I come to you. I was put into the pound and the pound staff liked me so much that they held on to me, hoping that I would get a home. On my last days, along came a rescue group called Pound Cats, and they cleaned me up, and took me t...o a foster parent. My luck held and the foster parent got me well, fixing the flu I had from the cold cages. Now I am in a lovely home, with people who have agreed to keep me until I can find my own ...
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Tommy is a healthy 7 year old ginger boy who is looking for his forever home. He is great with children and happy to be independant outside (especially at night). During the day you will find him curled up on a bed waiting for you to come and pat him.
Buddy is a blunt faced 10 year old Persian ...who is looking for a retirement home. He is so ugly that he is beautiful. He is severely allergic to fleas so needs strict flea treatment with comfortis monthly. He will need regular grooming and ...
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Desexed microchipped vaccinated male cat. Extremely affectionate. Was in a car accident around a year old and broke some bones and half is tail is had to be removed so a quiet life preferably without small children will be best for him. He's currently an indoor and outdoor cat. Loves sleeping and ...cuddles. He does knead so best to put a blanket on your lap for him or regular claw trims. Please email me a bit about yourself if you are interested. If this ad is still up he is still available
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4 Brittish cross Blue Tabby kittens, similar to Whiskas ( see photos )
3 boys and 1 girl
Father is pure breed Brittish and mother domestic cat.
2 kittens (1 boy and 1 girl) blue tabby like tigers, other two boys are white
Cutest kittens, fluffy, with cute dots on the belly
Kittens are... litter trained, worm treated and flea treated
Friendly with children and dogs.
Hurry ! They are really beautiful kittens!!!
Please, no emails, just phone calls or SMS.
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Minxy is a gorgeous 5 year old pedigree Tonkinese (with papers) from an exceptional champion bloodline. She came into care after finding herself homeless with her previous owner moving.
She's a smooch girl who loved to cuddle her foster mum. She's great with children, dogs and other cats.
She ...has had a rough upbringing and will need a patient gome committed to continuing the rehabilitation started by her carer.
Adoption fee is $250 and covers vaccination, de-sexing, microchip, worming ...
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Chloe is a sweet-natured 5 month old puppy searching for her forever home. Poor Chloe has had a rough upbringing finding herself homeless with her brother Stanley. She is thriving in care, receiving the love and attention she so deserves from hwe amazing foster family who are committed to her rehabi...litation. More outgoing than her brother, she loves to spend time with her foster siblings. She will need a patient home who will give him adequate time to settle in. Once he has established trust ...
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Bain is a big handsome boy who just wants to be loved. He adores being petted; his head, back, tummy it all sends him to heaven. Bain has no problem with other cats, though he does prefer spending time with the two legged members of the household. Because his pink nose and light colouring make him v...unerable to skin cancer, it's best he's kept indoors. He's a happy indoor cat though who loves to sleep on your bed at night and uses his litter tray (a high sided or enclosed one best for this boy). ...
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From the same litter. Have been told 1 is a boy, the other a girl. Very fluffy! These kittens have been handled from day dot.. They love to play & be carted around by my 8 yr old.
They'd have to be at least 3 months now.. Mummy cat has started snapping at them etc. we can't keep her & them. They ar...e gorgeous little cats.. If you or someone you know has been looking for a kitten, then please feel free to contact me.
I believe the boy is grey & white. His very fluffy.. The 8 yr old can actually ...
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Hi, This handsome ginger boy is Billy. He is 6 years old and is desexed and is a healthy boy (despite a bit of belly fat, but thats more to love!)
He needs a home where he can be the only pet. He is not very social with other pets but he absolutley loves his humans and loves nothing more than snug...gles on your lap! He is very stressed living with us as he and his friend (our other cat) had a fight and have not made up, since then they have fought and hurt each other. Obviously this isnt nice ...
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Lady Pensioner would dearly love an indoor companion cat - prefer black or Russian Blue. Would be loved and ared for - please NOT a kitten, a litter-trained house cat only. Can collect from Brisbane/Ipswich/Locan/Bayside or Northern Suburbs - Please reply to Margaret. Many thanks :)
Male kitten, desexed, wormed, litter trained, microchipped and immunised. Beautiful temperment, loves cuddles, playing and hunting. Inside cat only. Very regretable give away. No time wasters please.
We want a female grey and white short hair kitten/young cat under 3.
She will be an outdoor cat in a quiet area and always brought in in the evening.
She must have a sweet, affectionate nature and get on with cats as she will be one of three.
We have a quiet household with no children and no othe...r pets and Adore cats.
Any kitty/cat we have will be given the best of care and not allowed outside for at least 2 weeks until they get used to their new home and even then will only be allowed out ...
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I have 2 beautiful kittens, approximately 8-10 months old, for sale.
They are white and gray, one predominantly white with grey patches, and the other grey with white patches.
I prefer if they are taken together as they are sisters.
Name: Maddie, Age: 01/01/13, Sex: Female
Adoption Fee: $75, Location: Burleigh Waters, Gold Coast.
ABOUT Maddie
Maddie has had a very rough past, she is missing one ear and was found abandoned in bushland pregnant.
She came into foster care very scared and took her a while to be a...ble to trust us, especially with her litter of kittens.
She was a great mum and all of her babies and they have now grown up happy and healthy and have all found loving homes.
Now Maddie is looking ...
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The WhiteGold cattery currently has only TWO gorgeous Siberian colour-point males kittens. The Dame and Sire were imported from Siberia to Australia in 2013. This indigenous Siberian breed has excellent genetics with a hypo-allergenic coat.
Our kittens
Fully vaccinated
Wormed regularly
Vet che...cked
Have pedigree .
They are raised in our home with love and well socialised. The kittens are friendly, playful and full of energy for new adventures.
We can fly our kittens interstate to good ...
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I am a reg ethical breeder with ANCATS and have 2 litters of brown and silver
Spotted/rosetted and 2 brown marbles that will be ready in November when
Desexed. They will come vacc, m/c, pedigree papers and written health
guarantee. They will only be available too approved homes . Express...ions
of interest invited. Photos will be available in a few weeks.
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I am looking for a female ragdoll to live with us. We have owned a ragdoll for 14years and would like to add another to our family. please call or message if you have one I could purchase ******4394
This gorgeous special girl is an eight month old Seal Bicolour Ragdoll (probable cross) girl that was bred by an unknown and unregistered breeder who did NO vet work at all.
She is a rescue we have taken on, as we are Registered Breeders (Furrballz Ragdolls) and have completed all the vet-work so ...far, out of our own pockets.
This girl will need an understanding new slave/s, as she is going to need a special family, aware that she is a special needs baby. She has loose tendons in her back ...
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My name is LOGAN
Iam 8 Weeks old too
Iam a Bengal x
Like my brother I love to be loved
Iam looking for that fantastic home and family to love me
I also have beautiful markings
Iam toilet trained too
In my adoption fee covers
Desexing when 1 kg micro chipping fleaing worming needle and a vet visit...
If you won't a meet and greet please call
Angela on ******1487
No emails thanks ;)
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Lloyd is a gorgeous 2 year old pure Maltese.
He is a active boy and would suit a owner and home who can exercise him on a regular basis. He is a fast learner and willing to please.
Lloyd comes with all his vet work done. He is desexed, vaccinated, microchipped, flee and worm treated and vet checke...d. All paperwork provided to new owner.
He is best suited to a home with no cats or dogs as he loves to be the centre of attention and a lap dog.
Please call ****** 253 only responsible owners need ...
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Our family kitten/cat bolted from the house this morning and has not been seen since. She's a ginger girl, between 3-4 months old, from Pollitt Close in Armadale. Please help us find our girl
'John' the 4yr old black and white DSH needs a home. He is super friendly and is looking for his forever home. 'John' is fully vaccinated, wormed, microchipped and de-sexed. If you are interested in him please phone the Eatons Hill Veterinary Surgery on ******7700.
The Surgery is open Mon-Fri 8am t...o 6:30pm. Saturday 8am to 4pm & Sunday 9am to 12pm.
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My name is JASPAR
Iam 8Weeks old
And iam a Bengal x
We have beautiful markings
Iam looking for that beautiful family to love me
Iam a bit timed but once I know you I love you to death.
Iam toilet trained and well mainered
In my adoption fee covers
Desexing when 1kg micro chip worming fleaing
A...nd vets visits
For a meet and greet please call
Angela on ******1487
No emails please :)
show more
2 Pure white kittens, 1 grey kitten
Charlie is a super affectionate smoochy boy. He loves nothing more than to cuddle up on your lap. Also loves to play.
Gets on well with other cats and dogs.
He has been desexed, microchipped, vaccinated and flea/worm treated.
Gypsy is a sweet affectionate girl. She is quite timid until she gets to know you but once she does gives you all the love in the world.
She gets on well with other cats and also dogs.
Gypsy has been desexed, microchipped, vaccinated, flea/worm treated.
Cleo was dumped on our door step afew weeks ago.
She is extremely affectionate and smoochy and loves to curl up on your lap.
She doesn't get on with other cats apart from honey who was also dumped on our door the same time.
She has been desexed, microchipped, vaccinated, flea/worm treated.
Cleo is c...urrently in foster care in noarlunga.
show more


text:
|December 22, 2008
(732) 842-2400
Monday, December 22, 2008 8 P.M.
Special Meeting - Planning Board
The Special Meeting was called to order at 8 P.M. by Chairman Jacobi who gave the following Statement of Compliance: Adequate notice of this meeting has been provided by giving of annual notice to the Asbury Park Press and Two River Times and by filing of such notice with the Clerk of the Borough of Little Silver and by prominently posting said notice on the Borough bulletin board.
Roll Call: Present: Mayor Castleman, Councilman DeNoia, Chairman
Jacobi, Mr. Lindsey, Mr. Scott, Mr. Drawbaugh,
Mr. Chimento, Mr. Nuara and Attorney Leckstein
Absent: Mr. Olimpi
Chairman Jacobi announced that the sole purpose of this meeting is to deal with the Housing Plan Element and Fair Share Plan prepared by Coppola and Coppola Associates.
Mr. Coppola appeared and reminded the Board that in 2005 a Housing Plan Element and Fair Share Plan was adopted under COAH's then existing rules. The Plan which included a vacant land adjustment was accepted with the number going down from 179 to 32 units. COAH's review of the vacant land analysis had a favorable outcome for the Borough but the plan was never certified. In the current plan, the vacant land analysis is included per COAH's new rules along with their report. The review was favorable although the rules are more difficult. He feels that the Borough can rely on the vacant land analysis and can encourage COAH to accept it.
However, much has happened since. On January 25, 2007 an Appellate Panel threw out COAH rules and new rules were not adopted by the end of the year as required. COAH got an extension and the new rules were adopted on May 6, 2008 with amendments introduced in December. In the interim, the Legislature
introduced and passed Senate Bill A-500 which, among other things, threw out the regional contribution agreements. Little Silver had a 19 unit contribution agreement; this is no longer allowed. Also, there is now a requirement on family housing; unrestricted, open housing. The number is now up to 209 units but with the vacant land adjustment, the number is down to 21. The family housing obligation must be 50% and therefore, the only way is that the 8 units on the Kalian property which was age restricted must be family housing. That leaves the 8 accessory apartments that are set and 5 bonus credits. This essentially is the plan.
This process won't end here, litigation has been filed. Changes are expected and the review process will take time. COAH will review for completeness within 30 days and then the Borough has 45 days to respond. Following that is COAH's substantive review which runs 95 days, 95 days and 95 days. It is important to submit a viable plan to protect the Borough from a Builder's Remedy lawsuit where the Borough would lose total control of its Zone Plan. There would be no certification because the obligation was never met. The negative is that a Judge won't use the vacant land adjustment.
Mr. Coppola concluded by stating that he felt the rules to be unreasonable and still evolving, but the Borough must adopt the plan to protect itself.
Chairman Jacobi called for questions from the Board of Mr. Coppola.
Mr. Chimento questioned whether the 8 apartment units must be family also?
Mr. Coppola responded no, the landowner has the right to turn down a potential renter. Also, there is no bedroom distribution requirement as with family housing. He pointed out that this is not necessarily the final plan, it can be amended.
Chairman Jacobi questioned whether any adjustment to the Ordinance or the Kalian Application would be needed? Mr. Coppola stated that there might be. Kalian was 100% age restricted with 7 affordable units; when the time comes, it will be necessary to sit down with the developer.
Chairman Jacobi then called for questions from the public. There were none. He questioned what action the Board must take?
Attorney Leckstein advised that he had a Resolution to adopt the Plan and amendment to the Housing Element of the Master Plan and recommend its adoption to the Mayor and Council. He then read the following Resolution for the Board's consideration:
Councilman DeNoia Moved to adopt the Resolution. Seconded by Mr. Lindsey and the following Roll Call was taken:
Affirmative: Mayor Castleman, Councilman DeNoia, Chairman Jacobi,
Mr. Lindsey, Mr. Scott, Mr. Drawbaugh, Mr. Chimento, Mr. Nuara
Negative: None
Abstentions: None
There being no further business to discuss, Mr. Lindsey Moved to adjourn. Seconded by Mr. Drawbaugh and a unanimous voice vote followed.
For Chairman K. Edward Jacobi:
Diane L. Ramsey, Secretary
Dated: December 31, 2008
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Social Networks
3 Quick Facebook Ad Tips You Can Implement NowFacebook "Likes" Don't Trump Quality ContentHow to Make Your Blog More Facebook FriendlyFacebook Bans Like-Gating: What Can Marketers Do?
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Why Sales Navigator Is a Data Win for LinkedInSocially Stephanie: LinkedIn for New GraduatesSocial Selling: How to Improve Your Personal Brand in 12 Weeks
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How to Make Your Pins More Sharable and Get More Conversions15 Cool Tips to Help Your Business Master PinterestUsing Pinterest as a Powerful Marketing Tool7 Ways to Make Your Video Stand Out on Pinterest
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The Title Makes the Post ViralOptimizing Blog Posts: 11 Essential ConsiderationsShould You Make the Leap Into Sponsored Content?Are We Drowning in Crappy Content?
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Social Media Influencers: Find, Engage and Grow Your BusinessInfluence: Be the First to Give [INFOGRAPHIC]The Great Debate: Does Social Media Really Level the Playing Field?
Digital Business: 6 Focus Areas For Being Found OnlineWhat Does Ecommerce Mean for Social Media's Future?Use These 2 Social Networks to Tackle the World's Largest eCommerce Market21 Little Ways to Build a Trustworthy eCommerce Website
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Technology & Data
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Big Data
7 Signs You're Ready for Social IntelligenceWhat Is It Like to Be Your Customer?Why Marketers Love Big Data & HadoopMinority Report: Confronting Privacy Issues in Big Data Gathering
Tech & Innovation
The Bots Are Coming!New LinkedIn Study Shows Social Media is Win-Win for Both Employees and WorkplaceWearable Tech: Will It Ever End?How Businesses Can Improve Their Apps
marketing automation
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Social Tools
3 Ways to Use BuzzSumo to Boost Your Social Media Marketing EffortsSocially Stephanie: Tools, Apps and Hacks for TravelingHow to Benefit from New "Experiential Marketing" Trends in Social Media
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Small Business
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Customer Service
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- Events
Join us for the premier social media, marketing, and communications event, brought to you for a second year by SMT. Summer pricing ends August 29, so make sure to buy your pass now!
Join us September 15th in Atlanta for The Employee Advocacy Summit and learn how to unleash the power of your employees.
Post your event here and we'll share it with our community. If one of our members is featured, we'll promote as well on their profile.
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Join interactive talks and and panel discussions with leading thinkers and practitioners on social media and networked business, or browse the catalogue of recorded sessions - all completely free.
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The Customer Owns Your Brand. Who Owns the Customer?
Posted on February 8th 2013
With the proliferation of online platforms, power has shifted to the customer—and the customer is better informed and more demanding everyday. They express and share their experiences, appreciation, curses, and questions online about a product or service. With the social phenomena, it's like high school gossip on steroids.
That makes customers the drivers of your brand. They control your message. Your business has to live up to their expectations. Smart CMOs have recognized this shift. Smarter CMOs have aligned their goals around the customer experience. And the best CMOs sit with their call centers to gather feedback.
In 2013, the C-suite is focused on customer obsession and delivering a customer experience that is as efficient and frictionless as possible. Most businesses capture only a fraction of their opportunities for customer engagement—they need to do a MUCH better job at seizing and optimizing every customer touch point. Necessarily, nearly 90% of CEOs cite customer engagement as their primary initiative in the next five years.
Of course, every employee must be enabled to own any customer interaction. Nobody owns the customer, but someone always owns the moment.
From an operational perspective, who should be stepping up?
The CCO?
There's been talk of a new role to own the customer experience—the "Chief Customer Officer." Identifying one owner is important, but will this individual have control over the necessary resources and budget? How will they work with the existing leaders of sales, marketing, and service?
The CMO?
The CMO is another viable option. Marketing started using social media first, as a new channel and extension of their digital platforms. And thinking through the customer experience is really just an amplification of thinking through the brand experience. But, traditionally, Marketing has been less interested in what happens after the sale is made.
The Service Leader?
Service leaders are already tied to the customer experience. Should they be stepping up? If Marketing has been responsible for the "presented" brand, then perhaps customer service is responsible for the "experienced" brand. However, unlike CMOs, Service leaders often do not have 'a seat at the table.'
What is the correct approach? What is the path to delivering on the customer experience? For one, Marketing and Customer Service will need to kiss and make up—and figure out how to collaborate on the right technologies and processes to impact the end-to-end customer experience. More broadly, it's about smashing down the departmental silos and getting the entire C-suite to step up. As an enabler of internal and external collaboration, the CIO's role in driving the customer experience will be critical.
What's next? To delve more into this discussion around the customer experience, join Bluewolf, salesforce.com, and Bunchball at the Redefining Customer Engagement Forum in Newport Beach on Feb 21st to discover how you can maximize every customer moment.
Most companies - and especially corporations - only give lip service to what their customers want. Their focus is the bottom line and customer service is an expense they wish they could eliminate. That is why service often does not have a seat at the table; marketing is seen as an income generator while service is seen as a cost they want to make go away.
There needs to be an entire change of focus and realization of the importance of service to generating new sales. Forward facing employees are the people who keep the customer happy - or don't. If you treat your own people well and with respect and enable them to treat your customers right your business thrives.
For that to happen you have to reward decision making and actually give your employees the power to make your customers happy. No amount of "empowering" speechmaking will turn workers afraid of being disciplined or constrained by control freak managers into great customer advocates.
Social media is going to make increasingly obvious what many of us already know: that corporations do not care about their customers - they only care about their bottom line. Now is a great time for small businesses to get this right.
Make it easy for customers to provide feedback directly AND anonymously (because many won't otherwise) and LISTEN to them. For every person who complains or makes a suggestion dozens or even 100+ more have the same concerns. Customers want to be heard more than anything else. Do not fear complaints because they mean someone cared enough to say something.
Respond and you will create brand advocates. Ignore or delete complaints - especially online - and you flame the fires. Deleting or blocking is a huge mistake because then the angry person will expand where they complain and others will join them and you end up with a firestorm like the one Applebees has going right now. Brands have to learn how to do social media right - and the sooner the better.
Natasha you are right in saying that while different types of interactions are the domain of different roles someone needs to own the customer.
When we are speaking to companies interested in customer lifecycle management they do realize that they need to reorganize themselves in a way that the customer is put at the center & other functions get a single view of the customer. Whether it is marketing, sales or service each one is well informed of their customer to better interact and engage them.
There are emerging roles to fill this gap - Chief Customer Officer as you pointed out; also there is Chief Experience Officer - Forbes talk about this.


text:
Absolute Home
No availability found through our partners. Please contact the business directly or check some of our recommended alternatives.
Travel Blogs from Ghent
A visit to the most famous Belgian beer bar
... Belgium I was hoping this would be a good day for Dan's dream of visiting the most famous Belgian beer bar in Brughes.
"This alley!" Dan called looking down at the map. Stepping carefully on the uneven cobbled streets I hurried to catch up and follow him down the tiny dark alley. It didn't look promising. Dan stopped and turned around pointing above his head at the sign, 'Beertje' This was the ...
... it was freezing) and ate a white sauce dish with cheese and ham. It was nice but the side dish was chicory in mashed potato - the chicory tasted bitter, I had never had it before and will not be having it again! I enjoyed wandering around the area with all the buildings lit up, it truly was a beautiful city :). I stopped at the corner pub where there was a live band playing. The place was crowded and some people were ...
Gent's Nightlife
... while Karina finished giving me a facial! When we were all done, we headed out together and walked down the street a while to get to an op shop to look for a new pair of jeans for me, to replace the pair I have had since the start of the holiday, which now have a massive ****** hole in them! I looked around, and tried on heaps of pairs trying to figure out the sizes, which was really hard, as they all seemed to be different, from different brands, and even from different ...
More Belgian Treats in Ghent
... We then headed in to the cathedral where we were unfortunately not allowed to take photos; we did sneak one of the floral displays though since they were incredible! The pulpit was incredible and made to look like the tree of life with a trunk, leaves, snake and apples. The cathedral was extremely cold and we could actually see our breath when we exhaled! We enjoyed our visit but were glad to get outside where it was a bit warmer. We then continued our ...
Working girl
Once again, I'm completely slacking in
keeping my blog up to date. I'm currently on the train to Koln where
I will meet the son of the couple my parents lived with in Germany 25
years ago. Did you catch that train of thought? From there, we will
drive to Crailsheim, Germany where I will visit my parents' old host
family for the weekend. I have about an hour to organize my thoughts
about the whirlwind that was the last two ...
How has this b&b rated in the past?
- Shuttle bus service
- Continental Breakfast
- Room service
- Free High-Speed Internet
- Bar/lounge
- Free parking


text:
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Prep Time:
Cook Time:
10 mins
15 mins
This is a great recipe for coffee lovers. It is also delicious and very easy to make.
Units: US | Metric
Serving Size: 1 (31 g)
Servings Per Recipe: 12
The following items or measurements are not included:
coffee beans
Getting dinner on the table just got a whole lot easier.