Customs Declaration Process

The following page describes all the steps involved in submitting a customs declaration.

We provide an online service which greatly simplifies the customs declarations process and takes the hassle out of completing customs declarations. The custom declaration is then lodged with the revenue commissioners on your behalf.

Step 1: Register a ROS (Revenue Online Service Account) Account

If you already have a ROS account skip to step 2.

If you don’t already have a ROS account you can register for an account via either of the following links:

Step 2: Register for an EORI number

If you already have an EORI number skip to step 3.

If you import or export goods into or out of the European Union (EU), you will need an EORI number. This number is valid throughout the EU. It is used as a common reference number for interactions with the customs authorities in any Member State.

If you are accessing this service through ROS, you must register for customs and excise. You can register using the following steps:

  • Click on ‘Manage Tax Registrations’.
  • Under ‘Registration Options’ click on ‘Register’ beside Customs and Excise.
  • Enter all the details on the eRegistration form.
  • There will be a check box option to declare if you are ‘importing/exporting goods to/from the EU’. If this option is not selected, click ‘Add To Your Requests’.
  • Under the ‘Requests’ section, click on ‘Submit’.
  • You will now be registered for customs and excise.

https://www.youtube.com/watch?v=HuChbV7mu3c

Step 3: Calculate the VAT and Customs Duty Owed

Before submitting a customs declaration you need to calculate the VAT and customs duty owed on the goods you are importing.

To calculate VAT and customs duty go to Calculate Customs Duty.

Step 4: Make a Payment to Your Customs Account

Before submitting a customs declaration you need to transfers funds to your customs account to cover the VAT and customs duty owed on the goods. If you have insufficient funds in your customs account the customs declaration will not process successfully.

The following is a guide which describes how to make an online payment in ROS:

https://www.revenue.ie/en/tax-professionals/tdm/customs/aep/ce-online-payments-in-ros-and-myaccount.pdf

Step 5: Submit the Customs Declaration

Submitting a customs declaration is a complex process and requires expert customs knowledge. If you have sufficient customs expertise then you can submit your customs declaration online in the revenue’s AIS system which is accessible via ROS.

The main information required when completing a customs declaration is as follows:

  1. The parties involved (importer, exporter, representative, etc.) 
  2. Data about the goods (Tariff code, weight, units), location and packaging 
  3. The means of transport 
  4. Data about country of origin, country of export and destination 
  5. Commercial and financial information (Incoterms, invoice value, invoice currency, exchange rate, insurance etc.) 
  6. List of documents associated with the declaration (Import licenses, inspection certificates, document of origin, transport document, commercial invoice etc.) 
  7. Customs-approved treatment (release for free circulation, release for consumption, temporary importation, transit, etc.) 
  8. Declaration and method of payment of import taxes (tariff duties, VAT, Excises, etc.)

Customs Declarations Service

We provide an online service which greatly simplifies the customs declarations process and takes the hassle out of completing customs declarations. The custom declaration is then lodged with the revenue commissioners on your behalf.

Customs Declaration Process was last modified: April 10th, 2021 by vrtmanager