1. Before Shipping

Obtain an EORI number: Economic Operators Registration and Identification (EORI) number is necessary for both the sender and receiver if they are businesses. If you don't have one, you can apply through the Irish Revenue website.

2. Pay Duties & Taxes

Import Duties and VAT: Depending on the goods, you may need to pay import duties and VAT. The exact amount depends on the tariff classification and the value of the goods.

Deferred Payment Account: Consider setting up a deferred payment account with Irish Revenue for regular imports, which allows you to pay customs duties and VAT monthly.

3. Customs Clearance

Customs Processing: Once the shipment arrives in Ireland, it will be processed by customs. This may involve a physical inspection of the goods. Ensure all documentation is accurate and complete to avoid delays.

4. Receiving Goods

Delivery to Your Address: After customs clearance, the goods will be delivered to your specified address. Make sure to inspect the goods upon arrival and confirm that they match the order and documentation.

Customs Declarations: When importing goods from Great Britain (England, Scotland, and Wales) to Ireland, a customs declaration is required. This does not apply to goods from Northern Ireland due to the Northern Ireland Protocol.

Customs Duty: Customs duty may be payable depending on the nature of the goods and their country of origin. However, under the EU-UK Trade and Cooperation Agreement (TCA), goods that meet the relevant rules of origin can be imported into the EU tariff-free. You’ll need to provide proof of origin to benefit from this.

VAT: Import VAT is generally payable on goods entering Ireland from Great Britain. The VAT rate depends on the type of goods. Businesses registered for VAT can typically reclaim this import VAT.

C&E 1179 Form: This is the standard form used to claim a refund on customs duties. This form can be downloaded from the Irish Revenue website.