There are two options available to traders for the payment of the following charges:
- Customs Duty
- Excise Duty
- Value-Added Tax (VAT)
- Vehicle Registration Tax (VRT).
You can pay:
- by cash
- use our deferred payment facility.
You can pay certain customs charges (including VAT at import), excise and VRT by cash. Such payments must be made by EFT (Electronic Fund Transfer). You should notify your Revenue office of the payment using MyEnquiries to have your account credited. Credit must be available on the trader's Revenue account before a declaration is submitted.
The deferred payment system (bank direct debit scheme) is an authorisation that allows you to defer payment of certain charges. These charges include customs, VAT at import, excise and VRT. This allows you to pay the charges due by direct debit in the following month. A guarantee is required.
Next: How to apply for a customs deferred payment authorisation