Imports

Clearing taxable goods through Customs

An import declaration must be made before imported goods can be released and this is done electronically using Revenue’s automated electronic processing (AEP) system

Payment methods

Import Value-Added Tax (VAT) is paid in the same way as Customs Duty is paid, that is, in a single AEP transaction. Payment methods include a deferred payment facility and a cash payment facility

Next: Customs-free airport