Anyone who purchases goods from Great Britain is now subject to VAT and duties on those goods when they are imported into Ireland. Individuals who want to make one off imports, or have a number of imports over a given period, do not have to register with ROS to make these payments.
Individuals can provide their own method of payment for any VAT or duties due on an import customs declaration through revenue’s MyAccount service. Anyone can pay in cash using a TAN account or can apply for deferred VAT and/or deferred duty payments.
How to pay your VAT and duties. Three easy steps:
1. Contact eCustoms Helpdesk:
If you are not registered on ROS, you can contact the eCustoms Helpdesk at email@example.com or Tel: 00353 1 738 3677 and request an EORI number. You do not need to be a registered business to do this and revenue will grant all requests for EORI numbers for individuals
2. Register for “Revenue MyAccount”
Registration is very straightforward and is based on your PPS number. Click here to create your account.
3. Top up your TAN account:
When you get your EORI number from the eCustoms Helpdesk you will be registered automatically for a TAN account. The EORI number and the TAN number are the same. Payment for VAT and duties is made through your TAN account. If there are not enough funds in your TAN account the import declaration cannot be cleared with customs. Revenue does not retain your bank account or credit/debit card details.
The Custran solution
You may be unaware of the sum total of VAT and duties due on imported goods. Custran have recognised this issue and have addressed it with an easy solution. If Custran is acting as your customs agent then we will inform you of the total sum to pay before the declaration is submitted to revenue. Please note revenue may calculate this figure differently and the Custran amount is based on the information the customer has provided.
A customer can choose to defer the payment of VAT and or duties until the following month. There is an application process for both of these services. If you have both VAT and duties deferred you will be provided with the same deferment account number. For more information on deferring payment of VAT and duties click here.