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DHL Guide Ireland > Going global > Customs > Customs requirements

Customs requirements

There are a number of considerations to take into account, in order to be compliant with Customs. This page explains these considerations in detail.

Economic Operators Registration Number (EORI)

The basic purpose of EORI (Economic Operators Registration Number) is to establish a system whereby every trader who interacts with Customs in any Member State is allocated this unique reference number. In order to minimise disruption to traders, Irish Revenue has aligned the EORI number with the VAT number so traders could avoid making significant adjustments to their own electronic systems. All Irish EORI numbers will be prefaced with the prefix IE. If a trader is exporting or importing goods the EORI number is declared by the traders clearance agent.

To check if your company is registered for EORI contact aephelpdesk@revenue.ie

For more information on the EORI scheme and the process for obtaining an EORI number simply visit: www.revenue.ie/en/customs/ecustoms/eori-aeo.html

Deferment Account or Trader Account Number (TAN)

If you are new to international trade, and are importing goods from outside of the EU, you may not have considered setting up your own deferment account (trader account number) TAN. This enables Irish revenue to charge duty and taxes directly to your TAN account. Although most carriers will process your imported items under their own deferment account there is an additional charge for this service.

For many importers having a TAN account can speed up the clearance process and minimises any additional carrier charges for use of their TAN.

Customs Duty

Customs Duty is charged at the place of importation and is calculated as a percentage of the total value of the goods. It is usually paid by the buyer or importer, unless you agree to do so yourself under the appropriate Incoterm®.

VAT

VAT is a consumer tax. It is collected by VAT registered traders on their supplies of goods and services. Export Sales (i.e. exports outside of the EU) are completely relieved of VAT.

Imported goods (from outside the EU) are liable for VAT at the rate applying to the sale of the same goods within the state. As a general rule VAT is payable at the point of importation. However, approved importers may participate in a deferred payment scheme in which case the tax is payable on the 15th day of the month following the month of importation.

The valuation for VAT purposes is:
the value of the imported goods increased by:
(i) The amount of any duty of other tax (but not including the value added tax) payable in relation to their importation
(ii) Any transport, handling and insurance costs between place of introduction into the EU and the states and
(iii) Onward transportation

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