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 adapted to modern trade realities and modern communication tools. The Union Customs Code aims at a paperless and fully automated customs union. The UCC entered into force on 1 May 2016, but some transitional arrangements still apply, most notably because not all of the electronic systems to deal with formalities are in place yet.
The new AIS system is governed by the EU Customs Data Model (EUCDM). This defines how to complete a declaration and outlines the specifications required for IT systems.
AIS is defined by data elements separated into 8 categories rather than boxes in a SAD. Most of the information in the old SAD import boxes will be the same but there are a few new data element fields. You cannot submit a SAD import to Revenue after November 23rd.The same tariffs, TARIC codes, duties and VAT apply to declarations made through AIS as declarations made through SAD import. AIS declarations cannot be made directly to Revenue through revenue.ie or through ROS. All AIS declarations have to be made through third party software platforms like Custran.
Some of the main changes to AIS are as follows:
- Import eManifest- replaced with a Presentation Notification & Temporary Storage Declaration
- Import Declaration has a new format and some content of the declaration has changed
- Provision of new Trader Portal
- Super Reduced Data Set for low value goods
- Application for a once off authorisation for Temporary Admission, End Use and Inward Processing can be submitted combined with the Import Declaration
- Refunds will now be a two-step process, an amendment or invalidation followed by refund application
There are also different declaration types with the AIS system.