If a mistake is noticed after submission, you generally have to submit an amendment (for pre‐clearance errors) or supplementary declaration (post‐clearance). iCustoms usually provides tools or guidance to generate correction entries or amendments.
The earlier you detect errors, the easier and cheaper it is to fix them. Also, having audit trails/version history helps if Revenue asks questions later.
Some frequent causes: missing or incorrect HS codes, missing or invalid origin documentation, under- or over-valued goods (discrepancy between invoice and value declared), incomplete data about shipping/freight/insurance, missing export licenses (if needed), permits not attached. Even with good tools, human error or missing documents often cause delays.
Yes, our advanced tool (iAIS/iAES) is designed to support trade flows involving these jurisdictions. Because of Brexit and new customs arrangements, goods moving between GB/NI/RO may require full declarations under AIS/AES.
iCustoms streamlines those, helps ensure correct compliance with updated rules, and supports declarations where new or modified requirements exist.
Typically, iCustoms states strong data security standards: encrypted storage, secure data transmission, access control, privacy policy in line with GDPR. Because customs declarations involve commercially sensitive info (supplier names, costs, volumes, etc.), data security is critical.
Some useful checklist items:
Gather invoice, packing list, shipping & insurance info.
Identify and verify HS code(s).
Confirm origin and any preferential trade treatments.
Choose the correct customs procedure code.
Attach any necessary permits or certificates.
Use the duty/VAT preview to confirm expected costs.
Make sure weights/volumes are correct.
Review all data (description, values) before hitting “submit.”
The platform has a feature, named iList, that stores validated declarations data. You should be able to export or retrieve those when needed.
Good record-keeping is vital in audits; knowing exactly what you submitted, when, and what documents supported it can make or break a case.
If a substantial transformation occurs abroad, the origin may change; if the value changes (modification, addition), then duty or classification might change.
That means the original declaration may need amendment, or you may need to submit a supplementary declaration. iCustoms will likely prompt for updated documentation or revised details in such cases.
Rules of origin take into account where substantial transformation occurred (e.g. where the product last underwent a significant industrial process), proportion of value added, or thresholds of material sourcing.
If components come from multiple countries, you’ll need to see whether “cumulation” or other origin rules apply.
Yes, when your goods move through different transport modes, you’ll need to declare details about each leg (port of lading, vessel, carrier, etc.).
iCustoms supports entering multi-leg transport details so that the AIS/AES declaration reflects the real movement. This matters for risk, insurance, customs controls and the correct calculation of transport costs.
When Revenue changes rules (tariff changes, origin rules, document requirements), iCustoms pushes updates in its database & validation rules.
This way the workflows reflect new required fields or changes in permitted values. Users don’t have to manually track every change; the platform helps ensure you are working with current legislation/regulation.
Yes, the platform usually provides status tracking: submitted → under review or pending → accepted/cleared/rejected. If there are issues, you may get alerts or messages telling you what needs fixing (e.g. missing document, non-matching values). This helps follow up, avoid surprises at delivery or export.
Before you finalise an AIS import declaration, iCustoms shows a breakdown: value of goods, shipping/insurance if included, duty, VAT, any other import charges or fees.
This “preview” lets you see what you’ll pay, helping you decide whether to proceed, negotiate terms, or adjust pricing. It avoids surprises when the goods arrive.
To engage in customs activities in Ireland, businesses must register for an Economic Operators Registration and Identification (EORI) number. This number is valid throughout the EU and is used as a common reference number for interactions with customs authorities.
Registration is done through Revenue Online Service (ROS), and it’s mandatory to include the Eircode (postcode) in all EORI registrations to avoid declarations being rejected. Once registered, the EORI number is available for use immediately on any customs declarations lodged in Ireland.
Essential documents for customs clearance in Ireland include:
Commercial invoice: Must include a detailed description of the goods, their value, and the Harmonised System (HS) code.
Packing list: Provides details of how the goods are packed, including weight and dimensions.
Bill of lading or airway bill: Serves as proof of the contract of carriage and receipt of goods.
Certificates of origin or conformity: Required for certain goods to verify their origin or compliance with specific standards.
Import licences: Necessary for controlled goods, such as firearms or certain chemicals.
These documents must be available upon request by Revenue at the time of clearance. Failure to provide the required documentation can result in delays, fines, or seizure of goods.
The Entry Summary Declaration (ENS) is a safety and security declaration required for goods entering Ireland from non-EU countries. It must be submitted electronically before the goods depart the exporting country.
The carrier is responsible for submitting the ENS, but importers should ensure compliance to avoid delays. The ENS provides customs authorities with advance information about the goods, allowing them to assess potential risks and ensure compliance with safety and security regulations.
Customs duties are calculated based on the customs value of the goods, which includes:
Transaction value: The price actually paid or payable for the goods.
Shipping costs: Freight charges incurred to bring the goods to Ireland.
Insurance costs: Premiums paid for insuring the goods during transit.
The duty rate depends on the Harmonised System (HS) code of the goods. Duties are typically ad valorem (percentage of value) or specific (per unit). It’s crucial to classify goods correctly to determine the appropriate duty rate. Underreporting customs value is a common cause of audits and potential penalties.
Value-Added Tax (VAT) is payable on goods imported into Ireland from non-EU countries. The VAT is calculated on the customs value of the goods plus any applicable duties. Imported goods are liable to VAT at the same rate as applies to similar goods sold within Ireland.
For example, goods that are zero-rated for VAT in Ireland will also be zero-rated upon importation.
Businesses registered for VAT can reclaim import VAT as input tax in their VAT returns. Postponed accounting allows VAT to be accounted for in the VAT return rather than at the time of importation, improving cash flow for businesses.
Exporters must submit an electronic export declaration through the Automated Export System (AES).
The declaration includes details of the goods, their destination, and any required licences. For direct exports, the customs office of export and exit is the same.
For indirect exports, the customs office of export is in Ireland, and the office of exit is in another EU Member State. The AES ensures compliance with EU customs regulations and facilitates the movement of goods outside the EU.
Post-Brexit, Ireland treats Great Britain as a non-EU country for customs purposes. This means full customs declarations are required for trade between Ireland and Great Britain.
Importers must ensure that Entry Summary Declarations are submitted, and Pre-Boarding Notifications are made for roll-on/roll-off ferry services.
Additionally, customs duties and VAT are applicable to goods moving between Ireland and Great Britain. It’s essential to plan for extra transit time, as goods may be subject to additional inspections and documentation checks.
The Single Administrative Document (SAD) is the EU standard customs form used to place goods under customs procedures (export, import, transit, warehousing, etc.).
If you’re exporting outside the EU or placing imports under a non-release procedure (transit, temporary admission, etc.), the SAD (or its electronic equivalent) is the primary declaration form.
Use it whenever an official customs procedure is needed; for routine imports into free circulation, many submissions are now electronic, but they follow the SAD data model.