Home   Value-Added Tax (VAT)   Goods and services to and from abroad  

Imports

  1. Overview
  2. When is VAT payable on importation?
  3. When is VAT not payable on importation?
  4. Clearing taxable goods through Customs
  5. Customs-free airport
  6. Postponed accounting

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: 06 March 2023 Print this page

Back to homepage Back to top