Clearing taxable goods through Customs
Imported goods will not be released until an import declaration is made using Revenue’s electronic systems. The Automated Import System (AIS) is the principal electronic system for processing imports. It was introduced in November 2020 to replace the Automated Entry Processing (AEP) system for imports. AEP continues to be used for imports by a small number of traders who have not yet fully transitioned to 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