What is the Automated Export System (AES)?

Consignments of low value goods

An export declaration is not required to export the following:

  • Goods of a commercial nature, if they do not exceed €1,000 in value and 1,000kg in weight (both criteria must be met).
  • Goods in a postal consignment valued at €1,000 or less.
  • Goods in an express consignment valued at €1,000 or less, if data in the transport document and, or invoices are available to Revenue.

This does not apply to goods that:

  • are subject to prohibitions and restrictions
  • or
  • are being returned with a view to claiming a refund of duties.

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