Import and export procedures

  1. Overview
  2. Exporting goods

Overview

If you import or export goods into or out of of the European Union, including Great Britain you must complete customs formalities. You will find general information in this section.

Import procedures

If you import goods from outside the European Union (EU), including Great Britain (GB), you or your agent must complete a customs declaration. This customs declaration must be made electronically using Revenue’s new Automated Import System (AIS). Some goods are prohibited and some are subject to restrictions or may require a licence. See information on prohibitions and restrictions.

To release your goods at import, you or your agent must pay any charges (Customs Duty, Value-Added Tax (VAT), Excise Duty) due. You can do this by the approved deferred payment account or Electronic Fund Transfer (EFT). The following documents must be available if requested by Revenue at the time of clearing your goods:

  • invoice
  • certificate of origin
  • import licence.

Further information is available in the Guide to customs import procedures.

You may have to pay duty and tax on goods that:

  • you are buying online or by mail order
  • and
  • are being delivered by An Post or another courier company.

This depends on from where you are buying the goods. Further information is available on Buying goods online for personal use.

Next: Exporting goods