Customs reporting for vessels and aircraft entering or leaving the State

Who must report?

The master of a vessel or the pilot-in-command of an aircraft must report electronically their arrival or departure to customs if they are carrying goods:

What reports are required?

The following statutory instruments detail the reports required from the master of a vessel or the pilot-in-command of an aircraft:

What if you are already submitting similar information to Revenue or to other government agencies?

If you are already submitting similar information to Revenue or to another government agency in respect of a vessel or aircraft, you do not have to submit a separate report under that instrument to Revenue. Such similar information could include, for example, reports under SafeSeasIreland or information under Section 97 of the Finance Act 2010.

How to submit a report to Revenue

PAYE customers can access MyEnquiries through myAccount.

Business customers can access MyEnquiries through the Revenue Online Service (ROS).

Some customers are unable to access MyEnquiries via myAccount or ROS. These include:

  • non-residents who are not registered for tax in the State
  • and
  • agents acting on behalf of their clients, but who do not have a Tax Advisor Identification Number (TAIN).

These customers should contact Revenue by email to arrange alternative methods for submitting reports.

Revenue does not recommend sending personal or confidential information by unsecure, that is, standard, email.

Reports (for completion and submission via MyEnquires)

The following are the reports that the master of a vessel or the pilot-in-command of an aircraft may have to complete: