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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

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

Published: 11 February 2020 Print this page

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