C&E 7 - Direct Trader Input (DTI) via the Revenue Automated Entry Processing System (AEP)
What is DTI?
The DTI facility allows importers, exporters or their agents to clear consignments at import or export by electronic data transfer of SAD declarations (Single Administrative Document) to the Revenue AEP System, without the necessity to lodge a subsequent paper declaration. The main objective of the AEP system is to provide a simplified and paperless environment for customs and traders, in which legitimate trade can operate the seamless movement of goods with the minimum interference by Revenue.
DTI users communicate with the AEP System via Revenue's On-Line Service (ROS) and will require a digital certificate obtainable from ROS. The AEP System operates on an almost 24 hour basis and currently, 98% of import and export SAD declarations are made via DTI.
As a Trader, why should I avail of DTI?
- DTI, as a trade facilitation measure, embraces modern technology and helps to reduce costs by speeding up and streamlining Revenue import and export procedures.
- In respect of the clearance of imports or exports, it will mean that you or your representative will no longer, as a matter of course, have to call to Revenue offices to lodge a hard copy version of the SAD and bear the administrative and other costs associated with that requirement.
- In view of ongoing technological advances, EU proposals regarding the interoperability of IT systems and Revenue's commitment to on-line services, the continuing availability of hard copy SAD facilities cannot be guaranteed.
- The DTI system ensures that electronic declarations have the same legal status as declarations made on a hard-copy SAD. Therefore, the need to retain original documents is reduced.
What if I don't avail of DTI?
At present a facility is available whereby traders can submit a customs declaration on a hard copy SAD for input (CI) by Revenue staff onto the AEP System. To avail of CI facilities, you or your representative will be required to attend at the point of import or export during normal working hours to complete customs formalities, including presentation of a completed SAD and all relevant supporting documentation.
DTI – your questions answered.
Where a consignment is liable to import charges, how do I pay under DTI?
Where a duty payment arises under DTI, payment may be made by means of Deferred Payment (Bank Direct Debit) Scheme, and/or Payments on Account methods. The latter payments are often referred to as cash payments but include bank drafts, guaranteed cheques, postal orders, Electronic Fund Transfers (EFT) etc.
The trader must indicate on the SAD whether payment is to be made by means of Deferred Payment or otherwise.
To avail of DTI/ deferred payment and/or cash facilities, you should complete the necessary AEP forms, which are available from the AEP Accounts, Government Offices, Nenagh, Co. Tipperary (LoCall 1890 442 443), (Outside Ireland +353 6763400)
.The forms may also be obtained from any Revenue office or from the Revenue website www.revenue.ie via the following link AEP Forms.
When will I have to lodge import supporting documents(invoices, preference form, etc.) with Revenue?
All declarations at import and export are subject to risk assessment. In respect of the majority of declarations (which are Green-routed i.e. passed for clearance without formal Revenue intervention) the supporting documents do not have to be lodged with Revenue. However, a trader must be in possession of all the requisite supporting documents prior to clearance of the goods. It should be noted that even though the declaration is Green-routed, Revenue still retains the right to examine the consignment and/or accompanying documents.
In the case of Red or Orange-routed declarations (i.e. declarations selected for examination of the consignment/accompanying documents), the supporting documents have to be lodged with Revenue to enable your goods to be cleared.
What about the retention of supporting documents relating to Green-routed declarations?
The declarant must retain the supporting documents in respect of Green-routed declarations for a period of four years for possible inspection by Revenue.
In the case of a Red or Orange-routed declaration will I have to declare the SAD Number and Date on the supporting documents when I'm lodging them with Revenue?
Yes. A convenient way to do this is to attach the AEP clearance/routing slip to the supporting documents.
As an exporter, how will I get my export licences endorsed if I don't have to call to Revenue?
The exporter (not the agent) may apply for approval to endorse such licences or authorisations prior to exportation. Applications should be referred to Customs Procedures Branch, Nenagh, Co. Tipperary. Email: exportpolicy@revenue.ie.
While, as a DTI User, I will not have to call to Revenue at export, can Revenue sometimes intervene and examine export goods?
Yes. For this reason you should ensure that the person in charge of the goods has a copy of the Clearance Slip for production to Revenue, if requested.
Will Revenue continue to audit importers and exporters?
Yes. The audit procedure will continue to apply to both non-DTI and DTI users.
Where can I obtain further information on DTI?
Further information on DTI can be obtained on application to any Revenue Office. A list of Revenue Officers may also be obtained via the following link, Contact Details Page.
Leaflet C&E 7 (Rev 1) December 2007