Customs valuation normally uses the transaction value, the price actually paid or payable for the goods, plus costs like transport and insurance up to the border (and certain other payments).
If transaction value can’t be used, customs applies secondary valuation methods in a strict order (comparable goods, computed value, etc.). Keep commercial invoices, freight contracts and any side agreements; Revenue may ask for documentation to support the declared value.
An ATA Carnet is a temporary export/import document allowing professional equipment, commercial samples and goods for trade fairs/exhibitions to cross borders without paying customs duties or taxes at each entry.
It simplifies repeated temporary movements (and avoids separate national bonds/guarantees). Carnets are arranged through national issuing bodies (e.g., Dublin Chamber/e-ATA in Ireland).
Customs performs risk-based checks: document reviews, identity/address checks, physical inspections, samples and sometimes laboratory tests (especially for controlled goods).
If a consignment is ‘called to customs’, the driver/agent must present documentation and present goods at the designated terminal. Be prepared with invoices, origin documents and licences to avoid delays.
Transit procedures let goods move under customs control from one point to another (e.g., port to inland depot) without paying duties at the first border.
NCTS (New Computerised Transit System) is the electronic system used across the EU for transit messaging and guarantees. Use transit if goods will be moved to another customs office before release; ensure guarantees and correct MRN numbers are used.
Controlled goods (arms, certain chemicals, dual-use items, endangered species, some foods, medicines) require specific import/export licences or permits from competent authorities.
Verify commodity-specific controls early; applying for licences can take time and failure to obtain them will stop clearance. Consult Revenue and the relevant licensing body for the commodity.
Customs conduct post-clearance audits to verify declarations, values, origin and relief claims. Maintain commercial invoices, transport docs, origin proofs, customs declarations and accounting records for the statutory retention period (Revenue may require originals or certified copies).
Good record-keeping reduces the audit burden and speeds resolution if queries arise.
Trade remedies (anti-dumping, countervailing duties, safeguard measures) impose extra duties on products from specific countries or exporters. They’re applied following EU investigations and are added at import clearance if the product/producer is covered.
Check current measures for your HS code before sourcing; sudden additional duty can change landed costs materially.
Penalties depend on the error’s nature (negligence vs deliberate fraud), scale and whether you cooperate to correct it.
Revenue can impose financial penalties, require payment of duty/VAT with interest, or, in severe case,s pursue criminal sanctions. Self-disclosure and remediation reduce penalties; keep robust internal controls to avoid repeat mistakes.
Start by:
(1) identifying commodity codes and whether licences or SPS controls apply;
(2) calculating likely duties, VAT and landed cost using transaction value;
(3) arranging an EORI number and an import agent or customs broker;
(4) familiarising yourself with documentation requirements (invoice, proof of origin, transport docs) and record retention;
(5) considering any reliefs (e.g., inward processing) you could use.
Early compliance planning saves time and money at the border.
You can submit your own customs declarations directly to AIS or AES if:
You have an EORI number (Economic Operators Registration and Identification).
You have compatible declaration software (Revenue does not provide a free public portal).
You understand tariff classification, valuation, and origin rules.
Many SMEs outsource to customs brokers because mistakes (e.g., wrong HS codes) can cause costly delays, penalties, or duty overpayments. Larger companies often invest in in-house customs teams.
By law, importers/exporters must retain customs records for a minimum of 3 years from the end of the year of declaration (Article 51 UCC). This includes declarations, invoices, transport docs, and correspondence.
In practice, Irish Revenue and EU VAT rules require businesses to keep tax-related documents for 6 years, so most businesses align with that standard. Digital storage is permitted if documents are easily retrievable for audits.
The exact list depends on the type of goods, but common ones include:
Commercial invoice (with seller, buyer, description, value).
Packing list (quantities, weights, packaging details).
Transport documents (Air Waybill, Bill of Lading, CMR for road).
Certificates of origin (to claim reduced tariffs under EU FTAs).
Health/veterinary/phytosanitary certificates (for food, plants, or animals).
Import/export licences (e.g., firearms, medicines, chemicals).
An AIS import declaration must include:
EORI number of the importer/exporter.
Customs procedure code (CPC) (e.g., release for free circulation).
Commodity/HS code of goods.
Gross/net weight and number of packages.
Country of origin and country of dispatch.
Customs value (including freight/insurance).
Transport details (e.g., vessel/flight).
Licences or certificates, if required.
Revenue runs risk-based checks on each declaration before granting clearance.
For most goods, no customs declaration is required between Ireland and Northern Ireland, thanks to the Northern Ireland Protocol. Goods can move freely as if within the EU single market.
However:
Moving goods between Great Britain (England, Scotland, and Wales) and Northern Ireland may require declarations under the UK Trader Support Service (TSS).
Controlled goods (e.g., military items, excise goods) may still require declarations when moving between Ireland and NI.
A customs warehouse allows storage of non-EU goods without paying duty/VAT until released for free circulation or re-exported.
Types: public warehouses (open to multiple users) and private warehouses (for one company).
Users: importers holding stock in Ireland, distributors awaiting orders, or businesses re-exporting goods.
Authorisation is required. Strict record-keeping and stock monitoring are mandatory.
You should:
Notify Revenue immediately.
Submit a post-clearance correction request.
Pay any under-declared duties/VAT.
Apply for a refund if you overpaid.
Voluntary disclosure often reduces penalties. Hiding errors can lead to fines or further investigation.
Consequences include:
Fines/penalties under Irish customs law.
Delays in the release of goods.
Possible withdrawal of simplification authorisations.
Increased inspection frequency for repeat offenders.
To appeal a customs decision in Ireland, you must follow a two-stage process:
First step: Request an internal review by the Revenue.
Second step: The appeal is sent to the independent Tax Appeals Commission (TAC).
Yes:
Before clearance, most fields can be corrected electronically.
After clearance: only via post-clearance amendment with Revenue. Supporting evidence is required.
Irish Revenue works with government departments to enforce restrictions on goods like:
Medicines & narcotics (require HPRA permits).
Firearms & ammunition (require licences).
Endangered species (CITES).
Cultural goods & antiques.
Attempting to import prohibited goods can lead to seizure, fines, or prosecution.