A limited range of goods is prohibited or restricted at import and export. The following are the main categories of goods affected:
Domestic cats or dogs
Protected items of international heritage
Illegal or dangerous drugs
Indecent or obscene goods
Certain foodstuffs, mainly meat, milk, fish, or products thereof
Products of endangered species
Live or dead animals, fish, birds, or plants.
Medicines
Firearms, weapons, fireworks, or explosives
Importer/broker is notified.
Goods are placed in temporary storage.
Inspection may include: document checks, physical examination, and sampling.
If documents are missing or incorrect, clearance is delayed.
If prohibited items are found, goods may be seized.
Inspections can add days or weeks to clearance. Always ensure paperwork matches the shipment.
Ireland uses electronic systems linked to EU customs frameworks:
AIS (Automated Import System): Handles all import declarations electronically.
AES (Automated Export System): Handles export declarations.
NCTS (New Computerised Transit System): Used for goods moving under transit procedures.
Declarations are submitted online via the Irish Revenue Commissioners’ systems (either directly or through customs brokers/software). Paper declarations are no longer accepted for standard trade.
The importer or exporter of record (the “declarant”) is legally responsible, even if they hire a broker or freight forwarder. This means:
If a broker makes a mistake, Revenue will still hold the trader responsible.
Traders should always review information before submission (commodity codes, valuation, licences).
Penalties apply for errors, so having strong internal compliance processes is vital.
A useful practice is to keep a checklist for every shipment, ensuring all data aligns between invoices, transport documents, and declarations.
An AIS import declaration typically includes:
EORI number (your customs identification).
Consignor and consignee details.
Commodity codes (HS/TARIC).
Customs value: including product price, insurance, transport, and other costs up to the EU border.
Country of origin: determines duties and trade agreement benefits.
Incoterms: define who is responsible for transport/duties.
Transport details: vessel/aircraft/truck ID, container numbers.
Supporting documents: invoices, packing lists, licences, or certificates.
Accuracy is critical. A misclassified commodity code or undervalued goods can trigger inspections, penalties, or loss of preferential duty benefits.
Yes, businesses can defer paying customs duties and VAT in Ireland through official schemes offered by Revenue. The main methods for deferral include the deferred payment account and customs warehousing.
Deferred payment account
This system, also known as a bank direct debit scheme, allows authorised traders to delay paying customs charges.
Postponed VAT accounting
It allows you to declare and recover import VAT on the same VAT return, effectively deferring the payment and neutralising the cash flow impact.
No customs declaration is needed for intra-EU trade.
However, a declaration is needed when:
Goods not of EU origin: If the goods are not of Irish or EU origin, a customs declaration will be required, even for shipments to other EU countries.
Simplified procedures: You may need to submit a simplified declaration and a monthly supplementary declaration if you are an authorized trader.
Goods transiting through GB: You are legally obliged to submit an electronic transit declaration if goods are sent from Ireland through Great Britain to another EU Member State.
Since January 2021:
Import/export declarations are required for all GB–Ireland trade.
Rules of origin apply—preferential tariff treatment is only available if goods meet UK–EU trade agreement criteria.
Customs checks at Dublin Port, Rosslare, and airports are now routine.
Traders must also deal with potential SPS checks for agri-food products.
Before Brexit, GB–Ireland trade was frictionless; now it requires full customs formalities.
VAT is charged on:
Customs value of the goods.
Plus duties.
Plus freight and insurance costs.
Traders registered for VAT can use postponed VAT accounting, meaning they declare the VAT on their return instead of paying it at the border. This improves cash flow significantly.
Revenue regularly audits values. If goods are undervalued:
You’ll be required to pay backdated duty and VAT.
Interest and penalties may apply.
In serious cases, goods can be seized or traders prosecuted.
Using proper customs valuation methods (transaction value, identical goods, deductive value, etc.) ensures compliance.
Proof of export is provided by:
The Export Accompanying Document (EAD) issued by AES with a unique MRN (Movement Reference Number).
A confirmation of exit once the goods physically leave the EU, generated in AES.
Supporting documents, like a bill of lading or airway bill.
This proof is essential to:
Avoid paying Irish VAT on exports (exports are zero-rated).
Show compliance during audits.
Satisfy refund claims for duty or VAT.
Yes, if goods are entering or leaving the EU customs territory, a customs declaration is mandatory. There are only a few exceptions, such as:
Low-value goods (usually under €150, though this depends on specific conditions).
Postal items sent through An Post where simplified procedures apply.
Personal belongings in certain circumstances.
Timing depends on the accuracy of paperwork and whether goods are flagged for inspection:
Low-risk, fully compliant shipments: Often clear electronically within minutes.
If documentary checks required: A few hours to a day.
If physical inspection required: Can take 1–2 days, longer if SPS checks are needed.
Tip: Pre-lodge declarations and provide complete documentation upfront to speed up clearance. For perishable goods, using fast-track channels may be possible if agreed with Revenue.
Yes, if they have:
An EORI number.
Access to AIS/AES systems.
Knowledge of HS codes, valuation, and compliance rules.
However, most small businesses hire a customs broker due to the complexity of:
Correct classification.
Origin rules.
SPS/controlled goods requirements.
If mistakes are made, fines and delays can outweigh broker fees. A hybrid approach (self-declaring routine goods, using brokers for complex ones) is common.
Act quickly:
If the declaration hasn’t been processed, request an invalidation and resubmit.
If processed, apply for an amendment via Revenue.
Keep a written record of the error and correction.
Prompt action shows good faith and may reduce penalties. Leaving errors unreported can cause major problems in audits.
Revenue can audit declarations after clearance to verify accuracy. Audits may involve:
Reviewing invoices, contracts, transport docs, and declarations.
Checking valuation methods.
Ensuring preferential origin claims are supported.
If errors are found, Revenue can demand backdated duties/VAT, charge interest, and impose penalties. Businesses with strong record-keeping often pass audits with fewer issues.
Consequences include:
Goods seized and destroyed.
Heavy fines or legal prosecution.
Damage to business reputation and loss of trading privileges.
For example, importing medicines without a licence from the HPRA can result in criminal charges. Traders should never assume licences are optional.
Goods that need prior authorisation include:
Military and dual-use goods – firearms, night-vision, encryption software.
Medicines & controlled drugs – licensed by HPRA.
Chemicals & hazardous materials – require REACH/CLP compliance.
Waste shipments – subject to environmental permits.
Endangered species (CITES items) – e.g., ivory, exotic woods, animal products.
Agricultural products – certain meat, dairy, and plant imports.
Always check Revenue’s list and consult the relevant licensing authority.
NCTS is an EU-wide IT system that controls the movement of goods under the transit procedure. In Ireland:
Goods can move between customs offices across the EU (and some partner countries like Norway, Switzerland, UK) without paying duties at each border.
A transit declaration and guarantee are required.
Goods are sealed and tracked until they reach their destination, where the procedure is discharged.
T1 transit: For non-EU goods moving under customs control. Example: Chinese goods landed in Rotterdam moving under T1 to Dublin.
T2 transit: For EU goods transiting through non-EU territory but keeping EU status. Example: Irish goods going to Spain via the UK landbridge.
Both require an NCTS declaration and guarantee, but the customs treatment differs depending on whether the goods are EU-origin or not.