Pre Boarding Notification (PBN)

So what is a PBN? A PBN enables customs to provide one single instruction to be followed by the driver on arrival at an Irish port. It ensures speedy and accurate channeling of a vehicle or truck through the port. It is basically an envelope that contains customs documentation references and details of all goods…

Automated Import System (AIS)

Revenue is introducing the Automated Import System (AIS) on November 23rd 2020 AIS is part of a broader EU framework called the  Union Customs Code (UCC). The UCC is a key element of the ongoing actions to modernise EU customs. It provides a comprehensive framework for customs rules and procedures in the EU customs territory…

What is a SAD – Single Administrative Document

SAD Export The Single Administrative Document or (SAD) is a standard form used for declaring the export of goods. This declaration has been exclusively submitted to Revenue in Ireland digitally, for the last number of years. In other jurisdictions paper-based SADs can still be submitted to that country’s customs & excise system. This declaration is…

The Correct Commodity Code is Key

It is imperative that the correct commodity code is selected for goods moving across international borders in the post-Brexit trading environment from January 2021 onwards. It is the legal requirement of the importer of the goods to select the correct classification code for the goods. The correct commodity code is required by customs to ensure…

Paying Duties & VAT

Paying Duties & VAT Whether there is a trade deal or not, between the UK and the EU, import duties and VAT will still apply to imported goods from the UK from January 1st, 2021 onward. Duties may be zero for certain goods, but importers must be aware that they are still responsible for entering…