Import, export and postal procedures

Import procedures

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 Entry Processing (AEP) system. Some goods are prohibited and some are subject to conditions 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.

Export procedures

If you export goods to countries outside the EU, you or your agent must complete a customs declaration. This customs declaration must be made electronically through Revenue’s Automated Entry Processing (AEP) system. Some goods are prohibited and some are subject to conditions or may require a licence. See here for information on prohibitions and restrictions. The following documents must be available if requested by Revenue at the time of clearing your goods:

  • invoice
  • export licence and suchlike.

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

Postal procedures

If you import or receive goods through the post from outside the EU, you may have to pay duty and tax on them. This includes goods purchased online, by mail order or goods that have been sent as a gift by a relative or friend. Goods imported through the post which are prohibited or restricted may result in seizure.

You can find further information on how to declare your goods imported through the post:

or

Further information

If you require further information, contact Customs.