Imports

Clearing taxable goods through Customs

If you import goods from outside the European Union (EU), you or your agent must complete a Customs declaration. This Customs declaration must be made electronically using Revenue’s Automated Import System (AIS).

Payment methods - cash, deferred and postponed accounting

Import Value Added Tax (VAT) and Customs Duty is payable at the point of import. Payment methods include a deferred payment facility and a cash payment facility.

Next: Customs-free airport

Published: 12 February 2026 Print this page

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