So what is a Pre Boarding Notification (PBN) ? A Pre Boarding Notification (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…
Revenue is introducing the Automated Import System (AIS) on November 23rd 2020 Automated Import System (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…
What is a SAD Export Document? 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…
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 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…