An importer purchases goods from the USA. The goods will be initially stored in a temporary storage facility in Dublin. They employ the services of a customs agent to manage all transport and customs formalities.
The following declarations must be lodged in AIS:
Presentation Notification (PN) and Temporary Storage Declaration (TSD)
The carrier lodges a combined PN an TSD message in AIS. This will inform the customs authorities that the goods are available for inspection and that they are entering a temporary storage facility.
On acceptance of this message the carrier will receive a Master Reference Number (MRN) for this combined message. A copy of this combined message and its MRN should be provided to the temporary storage operator.
Customs Import declaration
When the goods are to be released from temporary storage (within 90 days) the customs agent lodges a customs declaration. The customs declaration must reference the PN and TSD MRN.
On arrival of the goods into Ireland the declaration will be accepted, and the customs and tax charges become payable.
Once these are paid by the customs agent or by the importer, the goods are released.