Customs Clearance in Ireland
Who Clears Your Goods in Ireland
Customs in Ireland is administered by the Revenue Commissioners (Na Coimisinéirí Ioncaim), the single authority responsible for both customs and tax. That combination matters in practice: the declaration, the duty assessment and the import VAT are handled by the same body under the same procedures, rather than being split across separate agencies.
Commercial declarations are lodged electronically. AEP (Automated Entry Processing) is Revenue's customs declaration processing system and the route most standard commercial imports take. AIS (Automated Import System) handles particular declaration types and trader setups, including certain simplified procedures. Both exchange data with Revenue electronically, so no one needs to attend in person.
Ireland is a full EU member state inside the EU customs union. Goods are classified against the EU Common Customs Tariff applied through TARIC, and valued under the Union Customs Code. If you have cleared cargo in Germany, the Netherlands or Italy, the framework is the same — the platforms and the national identifiers are what differ.
Getting an IE EORI Number
Every importer needs an EU EORI number with an IE prefix, applied for through Revenue's ROS (Revenue Online Service) portal. It is the identifier Revenue uses to track who is declaring, and without it a declaration cannot be lodged. Cargo will sit until it exists.
If your business is already established in another EU country and holds an EORI from that country's authority, it is recognised across the union — you do not need a separate Irish number purely to import into Ireland. A business established outside the EU, or newly importing into Ireland, will normally need the IE registration. Apply before the vessel sails, not after it berths: this is the most common avoidable delay for first-time importers into Ireland.
The Declaration Sequence
- Confirm the EORI. IE-prefixed EU EORI in place through ROS before the goods move.
- Classify to ten digits. Use TARIC, not a category average. Six digits of HS, two of CN subdivision, two identifying the EU measure.
- Establish customs value. Normally transaction value under the Union Customs Code — the price paid or payable with statutory additions to the EU frontier.
- Assemble the documents. Commercial invoice, packing list, transport document, certificate of origin where preference is claimed, licences for restricted goods.
- Lodge the declaration. Through AEP or AIS, with the correct tax type code and any additional-information statements.
- Account for duty and VAT. Pay at import, or use postponed accounting with the correct IEPOSTPONED statement.
- Release and deliver. Goods are released once Revenue is satisfied, then move to the final Irish address.
This is the standard commercial sequence. Simplified procedures, warehousing and special procedures change the detail, not the order of operations.
Key Declaration Data Elements
A handful of fields cause most of the assessments and queries that come back from Revenue. These are worth checking line by line before submission.
| Element | What it does | Common error |
|---|---|---|
| Commodity code (DE 6/15 and 6/16) | Ten-digit TARIC code setting the duty rate and EU measures | Stopping at six or eight digits and missing the EU measure |
| Customs value | The value duty is assessed on | Omitting statutory additions to the EU frontier |
| Tax type code | Identifies the tax being declared — B00 is import VAT | Using the wrong code so VAT is treated as payable rather than postponed |
| Postponed accounting statement | Signals that VAT is being accounted for on the VAT 3 return | In AIS, code 1A05 at DE 2/3 with narrative IEPOSTPONED; in AEP, code 1A01 in Box 44 with the same narrative. Omitting it voids the postponement. |
| Origin | Drives preference claims and any trade remedy duty | Assuming preference exists; there is no China–EU FTA, so MFN is the normal basis |
| Consignee and declarant | Identifies who is legally responsible | Using a superseded or non-IE EORI |
Documents Checklist
| Document | Required when |
|---|---|
| Commercial invoice | Always — shows buyer, seller, description, value and Incoterm |
| Packing list | Always — reconciles the physical shipment to the invoice |
| Bill of lading or air waybill | Always — the transport document, needed for release |
| IE EORI number | Always — the declarant identifier from ROS |
| Certificate of origin | When preferential treatment is claimed |
| Import licence or permit | For restricted categories |
| ISPM 15 evidence | Whenever wood packaging is used |
| CE documentation | For products within scope of EU harmonisation legislation |
Common Clearance Errors
- Classifying by category instead of by code. A category average is not a duty rate. The ten-digit TARIC code is the only figure that binds.
- Understating the VAT base. Irish VAT includes transport from the EU point of entry to the Irish place of importation. Shippers who calculate on CIF alone under-declare.
- Omitting the postponed accounting statement. Without IEPOSTPONED in the correct data element, Revenue treats the VAT as payable at import.
- Assuming a EUR 150 VAT threshold exists. EUR 150 is a duty relief threshold. The EUR 22 VAT relief was abolished EU-wide on 1 July 2021, so VAT applies at every value.
- Non-compliant wood packaging. Untreated or unmarked pallets and crates are a routine cause of held consignments.
- Invoice and packing list mismatch. Any discrepancy invites examination.
Post-Clearance
Clearance is not the end of the obligation. Revenue can audit declarations after release, and the importer remains legally responsible for accuracy even where an agent lodged the declaration on their behalf. Keep the declaration, the invoice, the transport documents and the classification rationale together — an audit two years later is much easier to answer with a complete file than with a recollection.
For Irish VAT-registered businesses, the import VAT is reported on the periodic VAT 3 return — at T1 or T2 with the offset at PA1 — in the period covering the import. Keeping the customs paperwork aligned to those VAT periods avoids reconciliation problems at return time.
Frequently Asked Questions
The Revenue Commissioners (Na Coimisinéirí Ioncaim) administer customs and tax in Ireland. Commercial declarations are lodged electronically through AEP (Automated Entry Processing) or AIS (Automated Import System), classified against the EU Common Customs Tariff through TARIC.
Apply through Revenue's ROS (Revenue Online Service) portal for an EU EORI number with an IE prefix. If your business is already established in another EU country and holds an EORI there, that number is recognised across the union. Apply before the goods ship, because cargo will not clear without it.
AEP (Automated Entry Processing) is Revenue's electronic customs declaration processing system, and the route most standard commercial imports take. AIS (Automated Import System) handles particular declaration types and trader setups, including certain simplified procedures. Both exchange data with Revenue electronically.
Customs value is normally the transaction value under the Union Customs Code, being the price paid or payable with the statutory additions to the EU frontier — effectively the CIF value. Irish import VAT is then assessed on the customs value plus duty and other charges at import, plus transport from the EU point of entry to the Irish place of importation.
Yes, if your business is registered for Irish VAT. The import VAT is reported on the periodic VAT 3 return rather than paid at the border. The declaration must carry the correct statement: in AIS, code 1A05 at data element 2/3 with the narrative IEPOSTPONED; in AEP, code 1A01 in Box 44 with the same narrative.