What Are Incoterms?

E Group – Departure. The seller makes the goods available to the buyer at the seller’s discretion. F Group – Used when the seller arranges  and pays for some transport within the seller’s country C Group – Used when the seller arranges and pays for  most of the freight charges up to the foreign country. D Group…

Online Payments in ROS and MyAccount

Making Tax and Duty Manual C&E Online payments in ROS & myAccount The information in this document is from Revenue and is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case. When you…

UK Car / Vehicle Import

Importing a car or other vehicle from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car for the UK has…

Export Declaration Guide Ireland

Introduction This is a guide to completing an SAD declaration form. Here you will find general information and a Step By Step guide to filling in the boxes required in the export SAD. The information is primarily taken from Revenues AEP Trader Guides available here: The SAD is used for Full Declarations for Frontier Clearance…

Import Declaration Guide (SAD) Ireland

Introduction This is a guide to completing an SAD declaration form. Here you will find general information and a Step By Step guide to filling in the boxes required in the SAD import. The information is primarily taken from Revenues AEP Trader Guides available here: The SAD is used for Full Declarations for Frontier Clearance…

UK Import Complexity

UK Import Complexity The Brexit transition period ends on December 31st 2020. From this point onwards any goods entering, or transiting through Great Britain (GB) will need customs declarations. The British government has proposed a plan for the introduction of border controls on imports of goods from EU states to the UK after 2020. This…

Inward Processing

Inward Processing allows an importer to claim relief from customs duty and import VAT on the importation of non-EU goods that are processed in some way and then either exported outside the EU or released for free circulation in the EU. If the processed goods are released within the EU then they might be liable…

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…