There are two options available to traders for the payment of the following charges:
- Customs Duty
- Excise Duty
- Value-Added Tax (VAT)
- Vehicle Registration Tax (VRT).
You can pay:
- by cash
- by using our deferred payment facility.
Customs and Excise traders
You can use the Revpay facility to pay the following customs charges:
- VAT at import
- Customs Duty
- Excise Duty.
You can pay by credit card, debit card or by single debit instruction. You can access this secure online application either through ROS or myAccount. See further guidance for more information about using RevPay to make payments.
In addition to using the deferred payment scheme, you can pay VRT by cash. You can make these payments by Electronic Fund Transfer (EFT).
From the 9 September 2019, you should use the following Revenue account to make your EFT payment:
Revenue account details
| Account name:
|| Office of the Revenue Commissioners - C&E EFT - Public Bank Account
|| Danske Bank, International House, 3 Harbourmaster Place, Dublin 1
You must include the following with your payment to ensure correct and prompt allocation of funds to your customer record:
- your name
- your registration number and tax type.
You must have credit available on the account before you submit a transaction. After a transaction is made to an account the credit remaining rolls over, from day to day and month to month. You do not need a prior authorisation to pay by cash.
The deferred payment system (bank direct debit scheme) is an authorisation that allows you to defer payment of certain charges. These charges include Customs Duty, VAT at import, Excise Duty and VRT. You must lodge a guarantee and comply with the conditions of the authorisation. The authorisation allows you, once approved, to pay the duties and taxes due by direct debit in the following month. Excise Traders operating from a warehouse must operate on a deferred basis only.
Next: How to apply for a customs deferred payment authorisation