Each country has their own customs authority that helps facilitate the movement of goods. In Ireland, the authorised customs authority is Revenue.
Key information needed for Customs Declarations
If you import or export goods outside the EU you must classify your goods for custom purposes. You can find this code using the TARIC system or the Access2Market database. This determines:
- tariffs & taxes
- customs procedures
- rules of origin
- trade barriers
- product requirements
Customs value of your goods
The customs value of the goods has to be entered on your customs declaration. This is calculated by invoice price plus the cost of transport and insurance.
Origin of Goods
The origin of your goods is determined by where the goods are manufactured/produced. The country of origin determines the amount of duty payable.
Some Steps to Consider
- Research your custom obligations under the HMRC rules (UK customs authority)
- Know your obligations under the Irish (EU) customs authority – contact the Irish Revenue Commissioners with any Brexit related queries by emailing firstname.lastname@example.org.
Automated Import System (AIS)
The Revenue Commissioners implemented a new national import system in November 2020 called the Automated Import System (AIS). Importers are advised to get up to speed with AIS. The system will ensure that businesses can import goods legally from outside the EU using the most efficient process possible. You can find more details on the Revenue’s website Here
Automated Entry Processing (AEP)
When moving goods outside the EU, it is the seller’s responsibility to lodge a customs declaration electronically using Revenue’s AEP system. The customs declaration details the description of the goods and what is happening with the shipment process. There are 3 different types of exports “Direct, Indirect and Exports made under a Single Transport Contract”. To view in full the details of the AEP process please read export-procedures-guide
Irish International Freight Association
If you are considering hiring a customs agent to complete custom declarations on your behalf or would like to talk to a affiliated agent. Please click HERE