Air and sea carriers (other than ferries)
Carrying goods into Ireland from Great Britain (GB)
Presentation notification and temporary storage declaration
Since 23 November 2020, you, as a sea carrier no longer have to submit an import eManifest to Revenue. Instead, you should use the Automated Import System (AIS) to submit the following electronic customs declarations:
- Presentation Notification (PN)
- Temporary Storage Declaration (TSD).
These declarations can be combined into one declaration.
Import Safety and Security Declaration (ENS)
As the carrier of goods, you are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted for all goods on board. This must be submitted to Irish Customs, in advance of departure from GB.
This declaration is called an Entry Summary Declaration (ENS). You will find more information in Import Control System (ICS) trader guide.
You must ensure the S and S declaration is completed prior to the goods departing Great Britain.
You must submit the electronic declaration to Irish customs, using a customs software package. Alternatively, a customs broker, acting on your behalf, can submit the declaration.
Next: Carrying goods from Ireland to Great Britain (GB)