Payment methods

Overview

There are two options available to traders for the payment of Customs Duty, Excise Duty, Value-Added Tax (VAT) and Vehicle Registration Tax (VRT). You can pay by cash or use our deferred payment facility.

Cash payment

You can pay certain customs (including VAT at import), excise and VRT charges 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.

Deferred payment

The deferred payment system (bank direct debit scheme) is an authorisation that allows you to defer payment of certain customs (including VAT at import), excise and VRT charges. 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