Payment of import duty

The UK is formally no longer a member of the European Union (EU). However, the Withdrawal Agreement provides for a transition period until 31 December 2020.

During this period, the UK will continue for the purposes of the movement of goods, services and people, as if it were a full EU Member State.

After the transition period, import duties may apply to goods arriving into Ireland from the United Kingdom (UK). Import duties are generally paid in advance of the goods arriving into Ireland. This allows the goods to be released to the importer without delay as soon as they arrive.

Once you are registered for an Economic Operators Registration and Identification (EORI) number, you will be assigned a Revenue Trader Account Number (TAN). This is a secure channel through which you can make payments, for example pay import duties.

Your import duty payments must be made online through the Revenue Online Service (ROS). You can do this by selecting the ‘Customs and Excise’ payment option and either:

  • provide the required details of your credit or debit card
  • or
  • use the option to transfer money from your (the payer’s) bank account by Single Debit Instruction (SDI).

You may allow your customs clearance agent to use your TAN account on your behalf. If you wish to do this, you should complete the customs clearance agent authorisation.

You should send the completed form to eCustoms Accounting Unit.

You will find further information on payments in: