From January 1999, this follows the United Nations ISO alpha-2 coding system, in which each country is identified by a two letter code. This nomenclature is managed and updated annually by the Commission in co-operation with the Member States. The CN contains about 10,500 8-digit subheadings, the first six digits of which correspond to the HS code. The methodology, definitions and classifications for the compilation of statistics on merchandise trade with EU and non-EU countries are laid down in EU legislation. All merchandise trade between Ireland and the rest of the world is included.
Valuation is in IR .
For transactions in which the value is expressed in a foreign currency, conversion to IR is done using the current exchange rate. Goods obtained or produced in one country originated in that country. A product, in the production of which two or more countries were concerned, is considered as originating in the country in which the last substantial manufacturing process was done. Packing, repacking, sorting and blending are not regarded as manufacturing processes. The last country to which the goods are specifically directed on their outward movement from the State is regarded as their final destination.