Customs for Irish Businesses: Importing, Exporting and EORI Numbers

If your business buys goods from, or sells goods to, customers outside the EU, you will deal with customs. According to Revenue's "New to customs" page (published 1 December 2025), customs registration is needed if you move goods to, from or through a country outside the EU, and you register by getting an EORI number. This guide walks through the practical steps for an Irish business: registering, making declarations, choosing whether to use an agent, paying, and keeping records. Customs is only one strand of your compliance year, so it helps to read it alongside our Irish tax compliance calendar.

Everything below is based on Revenue pages we read, with their dates given. We do not quote duty rates, because they depend on the goods and their origin and they change. Check the current position on Revenue's website before you act.

What an EORI number is and who needs one

EORI stands for Economic Operators Registration and Identification. Revenue's Customs Import Procedures Manual (the document states it was last updated in May 2026) says the system allocates a unique reference number to every trader who interacts with customs authorities. The same manual says traders who import regularly must have an EORI, which it describes as the only number accepted on a customs declaration, and that traders are strongly advised to apply before filing their first declaration.

Revenue's EORI registration guide (the document shows no date) sets out three routes. You can register through the Revenue Online Service (ROS), by sending a request through My Enquiries after signing in to myAccount, or through an agent who uploads an agent link notification letter. It lists a ROS digital certificate and registration for My Enquiries as prerequisites for the ROS route, and says you must be registered for Customs and Excise (C&E) or register at the same time. For Irish traders, the guide says the default EORI is "IE" followed by your VAT number, and that a trader who is not VAT-registered is given a number based on their tax registration number. Because the guide is undated, treat the screen steps as a guide and check the current Revenue instructions when you register.

According to the "New to customs" page, once you have registered for an EORI you are automatically assigned a Trader Account Number (TAN). Revenue's guide also says to check whether you already hold an EORI from an earlier C&E registration before applying again.

Customs declarations: the basics

Trading goods outside the EU needs customs declarations. Revenue's "New to customs" page identifies three pieces of key data:

• Commodity code: based on your product and used to work out the import duties payable. The page stresses that correct classification is important.
• Customs value: described as the invoice price plus transport and insurance costs.
• Origin: the country of origin determines the duty payable. It can differ from the country you import from, and your supplier should be able to tell you the origin.

The page adds that supporting documents may be requested depending on the product, such as a commercial invoice, bill of lading or airway bill, packing list, veterinary or plant health certificates, and licences. Import declarations are prepared through the Automated Import System (AIS) and export declarations through the Automated Export System (AES).

Revenue's import manual says the person lodging the declaration is usually the importer or their agent. It adds that an individual filing directly needs ROS registration, Customs and Excise registration and an EORI number, and that the declarant must be established in the EU customs territory, subject to a waiver the manual mentions.

Exporting: the points Revenue stresses

Revenue's "Key information for exporting goods" page (published 19 March 2026) says accurate information must be used to complete export declarations and that the correct Master Reference Number (MRN) must be passed along the export supply chain. It also says all messages in the flow must be completed so export movements can be closed off properly. If this goes wrong, the page says goods may not be loaded or may be delayed at the port or airport, may be delayed leaving Ireland or reaching the consignee, and declarants will not receive the exit confirmation message (IE599).

The same page lists the supply chain roles that have their own pages: exporter or declarant, trader at exit, the party creating the Pre-Boarding Notification, haulier or driver, and carrier at exit. If your business exports, work out which role each party in your supply chain plays before the first shipment.

Some goods are subject to separate controls, not just customs declarations. If you export anything that could be sensitive in a military or dual-use sense, see our guide to export controls and dual-use goods.

Using a customs agent

The "New to customs" page says you, or an agent acting on your behalf, must be able to lodge electronic customs declarations with Revenue. The import manual says that if the declarant is not the importer, the importer must appoint them as its representative. It also says a trader or its customs agent must be approved by the AIS eCustoms Helpdesk and hold a digital certificate from ROS to make electronic declarations.

The pages we read do not set out how to choose an agent or what an agent should charge, so we have not covered either. A practical approach: agree in writing who supplies the commodity code, value and origin information, and who is responsible for keeping the supporting documents.

Paying and simplifications

Revenue's page describes two payment methods. With cash, you transfer funds from your bank account to Revenue's account to credit your TAN account. With a deferred payment authorisation, the page says you can import goods in one month and pay import charges by the 15th of the following month. A separate Revenue page, "Easing the customs burden" (published 1 December 2025), lists simplified procedures and describes Authorised Economic Operator (AEO) status as recognising reliable operators, but it does not list the benefits or eligibility criteria.

Revenue's "Introduction to AEO" manual (last reviewed July 2025) fills some gaps. It names two types, AEO Customs Simplification and AEO Security and Safety, and gives general criteria headings: holding an EORI number, a suitable record of customs compliance, a sound system for managing commercial and, where relevant, transport records, and demonstrated financial standing. The manual says an AEO must sign a set of conditions relating to the authorisation.

Import VAT and postponed accounting

Revenue's "Postponed accounting" page (published 17 February 2026) says it enables VAT-registered traders to account for the VAT due on imports on their VAT3 return. The import VAT can be reclaimed in the same return, subject to the usual deductibility rules, so no payment is needed at the point of importation. The page says it is available to traders registered for VAT and for Customs and Excise, covers imports from third countries, and is optional. Traders must meet conditions and be able to show compliance when Revenue asks. Revenue's VAT3 guidance (page published 28 July 2026) includes a PA1 box for the customs value of goods imported under postponed accounting.

Records

The import manual states that all necessary documents from declarations must be retained for 3 years, running from the end of the year in which the declaration is accepted. The declarant must keep accompanying documents together with the corresponding MRN and produce them at Revenue's request. Note that VAT records are a separate matter: Revenue's VAT records page (published 27 April 2026) says an accountable person must retain all relevant business records for six years. Do not assume the shorter customs period lets you discard documents your VAT obligations require.

Our suggestion: keep the commercial invoice, transport documents, MRN and the commodity code reasoning for each consignment in one folder, so a Revenue query can be answered quickly.

Great Britain and Northern Ireland are separate

The Irish rules for trade with Great Britain and Northern Ireland are not the same as for other non-EU countries, and they are not the same as each other. Revenue's exporter page (published 14 August 2026) says its exporter roles apply to trade with Great Britain only, and that Irish businesses must comply with customs obligations when moving goods to, from or through Great Britain since 1 January 2021. Revenue's page on customs implications of trade with Northern Ireland (published 28 April 2026) says there are no customs declarations, tariffs or quantitative restrictions for trade in goods between Ireland, Northern Ireland and the EU, that Great Britain EORI numbers are no longer accepted on EU customs systems, and that Northern Ireland EORI numbers use the country code "XI". If you trade with either, read those pages directly. We have not covered the UK side of the process.

Keeping your team current

Customs rules, systems and notices change, and the people who prepare declarations and VAT returns need to follow them. Our suggestion: add customs and import VAT to your finance team's annual learning plan, as covered in our guide to CPD training for Dublin finance professionals.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Do I need an EORI number if I only trade within the EU?

Revenue's "New to customs" page says customs registration is needed if you move goods to, from or through a country outside the EU. The pages we read do not describe EU-only trade as needing one, but check Revenue's current guidance for your situation.

Can I make customs declarations myself?

Revenue's import manual says an individual can file directly through AIS. It lists ROS registration, Customs and Excise registration and an EORI number as requirements for that route.

How long do I keep customs documents?

The import manual (last updated May 2026) states 3 years from the end of the year in which the declaration is accepted. Separately, Revenue's VAT records page says six years for VAT records.

Do I pay import VAT at the border?

Not necessarily. Revenue's postponed accounting page says eligible VAT-registered traders can account for import VAT on their VAT3 return instead, so no payment is needed at the point of importation. Use of the facility is optional.

Does this guide cover trade with the UK?

Only in outline. Great Britain and Northern Ireland are treated differently by Revenue, so read the dedicated Revenue pages for each.

Customs rules and Revenue pages are updated regularly, so confirm every detail on the day you act.