General excise

Moving excise products

Duty paid

If you intend to bring in duty paid products into Ireland from another European union (EU) member state, you must:

  • notify your Revenue office in advance
  • and
  • pay the excise duty that is due on the excise products at your Revenue office before they are dispatched to you.

Revenue will give you a receipt for the excise duty paid.

The EEDS Trader Guide provides information on what must accompany the excise products while on their way to you. 

Duty suspended (EU)

Movement of duty suspended excise products within the EU must only take place between tax warehouses or registered consignees. The tax warehouses, warehousekeepers, and registered consignees must be authorised for that purpose in the Member State where they are based.

You must record all duty-suspended movements of excise products within the EU on the Excise Movement and Control System (EMCS). EMCS is an EU wide computerised system used for moving duty-suspended excise products between Member States.  

The consigning warehousekeeper must provide financial security for duty suspended excise products they dispatch to another Member State. This covers the excise duty from consigment until the time it is secured in teh Member State of destination. The AEP Payment Methods section has further information.

Duty suspension (Non-EU)

There are customs obligations for excise products that you import, export or transit involving a non-EU Member State (Third Country). Further information is available at Customs traders and agents.

Next: Paying excise duties