Payment methods

Overview

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
• or
• by using our deferred payment facility, once authorised.

Cash payment

Once you are registered for C&E you automatically have a TAN account under the same number as your C&E registration number. 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 can use the online payment facility to pay the following customs charges: 

• VAT at import
• Customs Duty
• Excise Duty
• VRT.

You can pay by using the following methods:

Credit card and debit card

This option is only available to customers of the following divisions:

• Business Division
• and
• Personal Division. 

This option is not available to customers of the following divisions:

• Large Corporates Division,
• Medium Enterprises Division
• and
• Large Cases High Wealth Individuals Division.

Single debit instruction

You can access this secure online application either through ROS or myAccount.

See further guidance for more information about using Revenue's online payment facility to make payments of VAT at import, Customs Duty and Excise Duty.

See On-Line Payments for more information about using Revenue's online payment facility to make VRT payments.

Electronic Fund Transfer (EFT)

Note:

Only VRT Traders have the option to pay using Electronic Fund Transfer (EFT). However, this payment method is slower than paying online through ROS or myAccount which gives instant credit to the VRT TAN account.

You should use the following Revenue account to make your EFT payment:

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, tax type and period.

You can do this by sending an email through MyEnquiries to the appropriate cash office.

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.

Deferred payment

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 bank 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