New to customs
Overview
Register for Customs
If you move goods to, from or through, a country outside the European Union (EU), you need to register for Customs. You can do this by getting an Economic Operators Registration and Identification (EORI) number. You can view this video guide on how to register for EORI.
Decide who will submit your customs declarations
Customs formalities apply when trading in goods outside the EU. This means you have to submit customs declarations. You, or an agent acting on your behalf, must have the facility to lodge electronic customs declarations to Revenue.
Key data required for a Customs declaration
Commodity code
This code is determined by your specific product. It is used to determine the import duties you will be liable to pay. It is important you have your products correctly classified.
Customs value of your goods
The customs value of your goods must be entered on your customs declaration. It is made up of the invoice price plus the cost of transport and insurance.
Origin of your goods
You need to know where the product you are importing originates from. The country of origin of the goods is used to determine the amount of duty payable. This information should be provided by your supplier.
The EU has a number of free trade agreements, see the Origin page for information on claiming preferential tariff rate of customs duty on goods.
Note
The country of origin may not be the same country that you are importing from.
These are some of the key data you will need for a customs declaration. You should ensure you are familiar with the other information you will need. You will find further information in:
Supplementary documentation to support your declaration
You may be asked to provide any of the following, depending on the type of products:
Making payments
Once you have completed your EORI customs registration, you will be automatically assigned a Trader Account Number (TAN). This is a secure channel through which you can make payments, for example, pay import duties. You will find further information in payment methods.
- Cash – To lodge credit to this account, you must transfer funds from your bank account to Revenue’s bank account.
- Deferred – A deferred payment authorisation allows you to import goods in one month and defer payment of import charges until the fifteenth of the following month.
There are additional customs simplifications and procedures available under the Union Customs Code (UCC). These can help to support the efficient and timely flow of trade.
Next: Importing, exporting moving goods