Customs duties and other taxes and duties collected on imports
- Foilsithe: 8 Nollaig 2020
- An t-eolas is déanaí: 27 Lúnasa 2024
If you import goods from outside the European Union (EU), you or your agent must complete a customs declaration. This customs declaration must be made electronically using Revenue’s 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 and suchlike
Further information is available in the guide to customs import procedures.
If you require further information, contact Customs.