Irish customs questions, answered
Irish customs FAQ
C&L Declarations, an Irish customs brokerage, answers the questions Irish importers, exporters, hauliers and car buyers ask most. Each answer is short and was checked against Revenue, HMRC and EU guidance in September 2026. If your case is different, WhatsApp 086 846 1240 and we'll tell you what applies.
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WhatsApp or call: 086 846 1240
Email: service@cldeclarations.com
Hours: Mon–Fri, 8am–5pm
Questions we get asked
Frequently asked questions
What does a customs broker do in Ireland?
A customs broker prepares and lodges customs declarations for you so your goods can be released. C&L Declarations classifies the goods, works out the duty and VAT, files imports on Revenue's AIS and exports on AES, and deals with Revenue if the entry is checked. Revenue lets you lodge declarations yourself or through an agent acting on your behalf.
Does my business need an EORI number to trade outside the EU?
Yes. Revenue says any trader importing goods into, or exporting goods out of, the EU needs an EORI number. In Ireland you register for ROS first and then apply for the EORI. Revenue also says your Eircode must be on the registration to avoid declarations being rejected. The number is valid throughout the EU and is quoted on your customs declarations.
What are AIS and AES?
AIS and AES are Revenue's electronic customs systems. The Automated Import System (AIS) handles the validation, processing, duty accounting and clearance of import declarations. The Automated Export System (AES), introduced on 21 March 2023, handles export declarations for goods going to countries outside the EU. C&L Declarations files on both directly for customers across Ireland.
What changes on 16 December 2026 for import declarations?
From 16 December 2026, Revenue will no longer accept import declarations lodged on AIS V1. AIS V2 (Revised Annex B) went live on 15 September 2026, so both versions run side by side until then. If you lodge your own import declarations, check with your software provider now that you can file on AIS V2 before the cut-off.
What documents do I need to clear an import into Ireland?
Usually the commercial invoice and packing list, a clear description of the goods, their value and country of origin, the importer's EORI number and the transport details, such as the trailer, container or ferry booking. To claim a preferential duty rate you also need proof of origin, and some goods need a licence or health certificate. Send what you have and we'll tell you what's missing.
What happens if my import is routed orange or red?
Orange means Revenue wants to see all the documents supporting the declaration. Red means the goods are examined physically as well. Revenue sets these routings using risk profiles, and a yellow routing brings in the Department of Agriculture. C&L Declarations uploads the documents Revenue asks for and stays with the entry, including any HSE or Department of Agriculture hold, until the goods are released.
Can C&L Declarations pay the import duty and VAT for me?
Yes. C&L Declarations can pay customs duty and import VAT through our own Revenue account and recharge it to you, as set out in the quote before we file. If your business is registered in Ireland for VAT and for Customs and Excise, postponed accounting lets you account for import VAT on your VAT3 return instead of paying it at import.
What customs paperwork does a truck from Great Britain to Ireland need?
Usually five things: a UK export declaration, an entry summary declaration (ENS) lodged before the goods leave GB, an Irish import declaration lodged in advance, a pre-boarding notification (PBN), and a goods movement reference (GMR) for ports that use HMRC's GVMS. C&L Declarations prepares all of them for hauliers and traders, so the truck can check in for the ferry.
What is a pre-boarding notification (PBN)?
A PBN is Revenue's 'electronic envelope' holding the MRNs of all the customs declarations for the goods on a vehicle. Every vehicle booked in as freight on a RoRo ferry needs one, and without a PBN at 'Good to proceed to check-in' status it will not be allowed to board. The haulier is responsible but can delegate it to a clearance agent such as C&L Declarations.
What is an ENS (entry summary declaration)?
An ENS is the safety and security declaration that gives EU customs advance details of goods before they arrive in the EU. It is separate from the import declaration and is lodged in the EU's Import Control System 2 (ICS2), which Revenue says has been fully operational for all modes of transport since 1 January 2026. For goods from GB to Ireland, it must be lodged before the goods leave GB.
What is a GMR and when do I need one?
A goods movement reference (GMR) links together all the declarations for the goods in a vehicle, trailer or container moving through a port that uses HMRC's Goods Vehicle Movement Service (GVMS). You need one for movements between GB and the EU, in either direction, and between GB and Northern Ireland. You present it at the port you leave from. Registering for GVMS needs an EORI number starting with GB.
Can goods from Great Britain come into Ireland through Northern Ireland?
Yes. Revenue allows two routes: complete the import formalities in Northern Ireland, or raise a transit declaration in GB and complete the import in Ireland. Either way, the ENS and the GMR must be in place before the goods leave GB. C&L Declarations prepares the Irish import declaration and arranges the T1/T2 transit through our transit partner.
Can a UK customs broker use C&L Declarations as its Irish declarant?
Yes. C&L Declarations acts as the Irish declarant for UK customs brokers and forwarders: import declarations on AIS, export declarations on AES, and duty and VAT paid through our Revenue account when needed. We bill monthly against your own job references, so our paperwork matches yours. T1/T2 transit is arranged through our transit partner.
Can C&L Declarations file the EMCS e-AD for my brewery, cidery or distillery?
Yes. C&L Declarations files e-ADs in-house on EMCS, together with the export declaration on AES, for brewers, cideries and distillers across Ireland. Preparing both together means the ARC from the e-AD is quoted correctly on the export declaration, so Revenue can cross-check the commodity code and net mass and close the movement when the goods leave the EU.
When does an excise export from Ireland need an e-AD?
When duty-suspended beer, cider, spirits or other excise goods pass through Northern Ireland or another EU country before leaving the EU. Revenue calls these indirect exports. The warehousekeeper's e-AD is validated on EMCS, which issues an ARC (Administrative Reference Code) to quote on the export declaration. Revenue's EMCS guide says direct exports are outside EMCS, but they still need an export declaration on AES.
What is the €3 customs duty on low-value parcels?
Since 1 July 2026, most online orders worth €150 or less sent from outside the EU to consumers in Ireland carry a fixed €3 customs duty for each distinct item. Items are counted by tariff code: a parcel with a notepad, a pen and a keyring pays €9, while a box of identical pens pays €3. Parcels from Northern Ireland are not affected. The EU says the charge applies until 1 July 2028.
What is the €2 Union Handling Fee on parcels?
Revenue says that from 1 November 2026, a Union Handling Fee of €2 per distinct item applies to online orders shipped from outside the EU to consumers in Ireland, whatever their value. The seller or the delivery company pays it but may pass it on to the buyer. It is separate from the €3 customs duty and is not refundable, even if the goods are faulty.
Does C&L Declarations clear parcels for courier companies?
Yes. C&L Declarations lodges import declarations for courier companies bringing consolidated parcel loads into Ireland, with the first three commodity codes included in each declaration. We work from your invoices and consignment details, work out the duty and VAT, and deal with any Revenue document request until the goods are released. You get a clear quote before we start.
How do I import a car from the UK to Ireland?
You need a customs import declaration, with any duty and import VAT paid, before the car can be registered. Then book an NCTS appointment within seven days of bringing the car into Ireland and register it within 30 days; VRT is paid at registration. C&L Declarations files the declaration, pays the duty and VAT through our account if you want, and sends you the documents for your VRT appointment.
Do I pay customs duty on a car from the UK?
It depends on where the car was made. A car of UK origin under the EU-UK Trade and Cooperation Agreement can come in at 0% duty, claimed with a statement on origin or importer's knowledge; a UK registration alone does not prove origin. Otherwise the standard duty rate for cars is 10%. Import VAT at 23% is charged on the customs value, including transport and insurance to Ireland, plus any duty.
Do I pay VAT or duty on a car bought in Northern Ireland?
Not if the car's history qualifies. Revenue says no customs duty or import VAT is due if the car was imported into Northern Ireland in line with the Windsor Framework, or was already in NI before 1 January 2021 and has stayed there. Revenue can ask for proof, such as the NI import declaration or the car's NI V5C, service and MOT history. Otherwise duty and VAT may arise. VRT is due either way.
Is there customs duty on a car imported from Japan?
Not if the car qualifies as Japanese origin under the EU-Japan Economic Partnership Agreement: TARIC shows the preferential duty rate for cars at 0% since 1 February 2026. You need proof of origin, such as a statement on origin or importer's knowledge; without it the standard 10% rate applies. Import VAT at 23% and VRT are still due. C&L Declarations clears cars shipped from Japan into Irish ports.
How does customs work for a car shipped from Dubai?
A car from Dubai is an import from outside the EU, so it needs an import declaration, and any customs duty and import VAT must be paid before it is released. Duty and VAT are worked out on the customs value, which includes the shipping and insurance to the EU. Where several cars share a container, C&L Declarations splits the freight between them and files a separate declaration for each car.
Can I bring my belongings and car to Ireland without paying duty and VAT?
Yes, if you qualify for transfer of residence relief. You must have lived outside the EU for at least 12 continuous months, had and used the goods for at least six months, and import them within six months before or 12 months after you move. If you sell, lend or hire them out within 12 months, the charges become payable. The same claim, on form C&E 1076, can also relieve your car of VRT.
How do I claim transfer of residence relief?
You or your authorised agent email form C&E 1076, with supporting documents, to Revenue at the port or airport where your goods will arrive, at least two weeks before they arrive. Items of value are listed with an estimated current market value. C&L Declarations checks whether you qualify, prepares the claim and handles the customs entry when your goods land in Ireland.
How much does C&L Declarations charge?
It depends on the job, so C&L Declarations quotes each one before anything is filed. Send the invoice and the route and we reply the same working day with our fee. Customs duty, import VAT and, for cars, VRT are separate from our fee and are charged by Revenue; we tell you what to expect before you commit.
Where is C&L Declarations based, and when can I reach you?
C&L Declarations is based in Dundalk, Co. Louth, and works online for customers anywhere in Ireland, Northern Ireland and Great Britain. Declarations are electronic, so we clear at Dublin, Rosslare, Cork and any other Irish port. We're open Monday to Friday, 08:00 to 17:00, on WhatsApp or phone (086 846 1240) and at service@cldeclarations.com, and reply the same working day.
Does C&L Declarations arrange freight as well as customs?
Yes. C&L Declarations is a customs brokerage first, and a freight forwarder too. Road, sea and air freight, ferry bookings for hauliers, warehousing and storage, dangerous goods (ADR) transport and customs training are delivered through our logistics partners. You keep one contact for the paperwork and the movement.
Still not sure what applies to you?
WhatsApp 086 846 1240 or use the quote form, and C&L Declarations will reply the same working day with a straight answer and a clear quote.
Or email service@cldeclarations.com · Replies the same working day