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Bord Bia

Imports Customs

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What you need to know

Customs requirements: 

  • Complete an import customs declaration.
  • Decide if you want to submit declarations in house or get a customs agent to do it on your behalf.
  • Submit the form electronically through Revenue’s Automated Import System (AIS).
  • Safety and Security Declarations or an Entry Summary Declaration, is also required. The ENS must be submitted to Irish customs in advance of the goods departing GB. The carrier is responsible for ensuring that this Entry Summary Declaration (ENS) is submitted. This requirement has now been pushed out to the end of 2023.
  • Your haulier, a customs agents or the importer of record also needs to engage with Revenue’s Customs RoRo Service to generate a Pre-Boarding Number (PBN) for consignments being imported from Great Britain.
  • An original Export Health Certification (EHC), if required, needs to travel with the consignment.
  • Export Health Certification (EHC) needs to travel with the driver

TAN account:

Import taxes can be paid by using a TAN or a Deferred account.

A TAN account is used for instant payment of duty and is automatically assigned when a company registers for an EORI or a C&E (Customs and Excise) in ROS. To add a positive balance to your TAN account, Customs & Excise payments can be made by Revpay using a Credit Card, Debit Card, or transfer from the payer’s bank account by Single Debit Instruction (SDI). For instructions on using RevPay and topping up your TAN account, see this document from Revenue.

Deffered payment:

You can set up a deferred payment account with the Irish Revenue to pay import duties. This allows you to delay payments of import taxes until the fifteenth day of the month following import.

  • Apply for a comprehensive customs guarantee using the Customs Decisions System (CDS), which you can access through the EU Trader Portal. To obtain this, you need to:
  • Apply for a deferred payment authorisation using the Customs Decision System, once you have your comprehensive guarantee authorisation
  • Set up a direct debit.
  • Complete a customs clearance agent authorisation, if you are using a customs clearance
  • Ask your bank, building society or insurance company to act as your guarantor.
  • Send the completed forms to the eCustoms Accounting. This can be done by post or online on the Revenue website through MyEnquiries.
  • More information on contacting eCustoms can be found on Revenue’s website.

For more information on deferred payment accounts visit Revenue’s website.