Payment of Import Duty

The United Kingdom (UK) has become a third country for customs purposes from 1 January 2021. This has implications for your business in terms of Customs duties and Value-Added Tax (VAT). You need to make the necessary arrangements to pay these import duties either at the point of import, or using deferred or postponed payment methods.

Where import duties are due at the point of import, you must have sufficient funds in your business customs account to pay these duties. If you have insufficient funds, your goods cannot be released and will be held by customs until payment is made.

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 and Excise clearance agent form.

You should send the completed form to eCustoms Accounting Unit.

The customs deferred payment system (bank direct debit scheme) is a facility whereby you or your agent is authorised to defer payment of Customs Duties. Authorisation will require provision of a bank guarantee or cash deposit and compliance with the conditions of the authorisation. Once approved, payment of taxes and duties arising may be deferred for payment by direct debit to the 15th day of the following month.

You will find further information on payments in: