Import declarations on Revenue's AIS
Import customs clearance in Ireland
C&L Declarations clears imports into Ireland by filing your import declaration on Revenue's Automated Import System (AIS). We classify the goods, work out the customs value, duty and VAT, and stay with the entry through any document check, examination or HSE or Department of Agriculture hold until Revenue releases the goods. Pay the duty and VAT yourself, or we pay it through our Revenue account and recharge it to you.
Talk to our team
Send us the invoice and the route. We reply the same working day.
WhatsApp or call: 086 846 1240
Email: service@cldeclarations.com
Hours: Mon–Fri, 8am–5pm
What's included in an import clearance?
Every import we file covers the same checks, whatever the goods.
Classification
We find the 10-digit TARIC commodity code for each line. It sets the duty rate and any licence or certificate needed.
Customs value
Usually the price paid plus transport and insurance to the place the goods enter the EU. We check the invoice and the freight costs.
Origin
UK-origin goods can qualify for zero duty under the EU-UK trade agreement. Shipped from the UK isn't the same as made there, so we check the origin statement first.
Duty and VAT
We calculate both. Import VAT is charged on the customs value plus the duty and the transport costs to the final destination in Ireland.
Lodged before arrival
We can lodge up to 30 days before the goods arrive, so the entry is ready when they land. If they don't arrive within 30 days, it lapses.
Release
When Revenue releases the goods, we send you the release and a copy of the entry.
What happens if your import is routed orange or red?
Orange means Revenue wants to see the documents; red means it will also examine the goods. Every import gets a routing once it is lodged and the arrival time has passed, and green means no check. On orange or red, Revenue asks for the documents through AIS and we upload the invoice, packing list and any certificates there. On red, we also keep you and your haulier informed until the goods are released.
What if the HSE or Department of Agriculture holds your goods?
Some goods need another agency's check before release. The HSE controls imports from outside the EU of food of non-animal origin, some food contact materials, cosmetics and tobacco. The Department of Agriculture, Food and the Marine checks animals, plants and products made from them. We deal with the agency for you, send the documents and details it asks for, including where the goods are, and keep you informed until release. Agency inspection charges are separate from our fee.
What do you need for an import?
For a quote, a photo of the invoice and the arrival date is enough.
✓ Commercial invoice with the price, currency and delivery terms
✓ Packing list with weights and number of packages
✓ Goods description and country of origin for each line
✓ Importer's name, EORI number and VAT number
✓ Freight and insurance cost, if it isn't on the invoice
✓ Port, truck or container number, and arrival date
✓ Origin statement, licence or health certificate, if the goods need one
Can you clear imports at Dublin, Rosslare or Cork?
Yes. Import declarations are lodged electronically on AIS, so C&L Declarations clears goods arriving at Dublin Port, Rosslare Europort, Cork and other Irish ports. Send the paperwork by WhatsApp or email and tell us the port and arrival time, so we file for the right customs office.
Questions we get asked
Frequently asked questions
How long does import customs clearance take?
It depends on the routing Revenue gives the entry. If it is routed green, the goods can be released with no check once they have arrived, and a declaration lodged before arrival is ready when they land. An orange or red routing, or an HSE or Department of Agriculture hold, adds time. Sending complete paperwork before the goods travel avoids most delays.
Do I have to pay import VAT at the port?
Not always. If your business is registered for VAT and for Customs and Excise, you can usually use postponed accounting and declare the import VAT on your VAT3 return instead of paying it at import. Postponed accounting doesn't cover customs duty. Whatever is payable comes from your own deferred payment account, or through C&L Declarations' Revenue account and we recharge it to you.
Is there customs duty on goods from the UK?
Goods of UK origin can come into Ireland at zero duty under the EU-UK Trade and Cooperation Agreement, as long as the origin is proven, usually by a statement on origin on the invoice. Goods made elsewhere and shipped from the UK, for example Chinese-made stock from a UK warehouse, pay the normal duty rate. Import VAT applies either way unless it is postponed.
What documents does Revenue ask for on an orange routing?
Usually the commercial invoice, packing list and transport document, plus any origin statement, certificate or licence the declaration relies on. Revenue sends the request through AIS and we upload the documents there. If anything is missing, we tell you what to get from your supplier.
How long do I need to keep import records?
Keep the invoice and supporting documents for at least three years from the end of the year the declaration was accepted. Revenue can ask to see them at any time in that period. Tax rules may require you to keep business records for longer, so check with your accountant.
Send us the invoice for a quote
WhatsApp or call 086 846 1240, email service@cldeclarations.com, or use the quote form. We reply the same working day, Monday to Friday, 08:00 to 17:00, and you get a clear quote before anything is filed.
Or email service@cldeclarations.com · Replies the same working day