Customs requirements for manufacturers moving goods into Ireland

This article considers the key requirements for manufacturers bringing products into Ireland.

Before bringing goods into Ireland businesses should consider the following customs requirements:

• EORI Number

An EORI number is an unique reference number which allows customs authorities to identify the Importer/Exporter. More information on how to obtain an EORI number can be found in this Trade Hub article about EORI Numbers.

• Commodity Codes

A commodity code is a reference number which describes the specific product being imported or exported. It is used by customs authorities to help determine the rate of customs duty, and any other restrictions which may apply to the import of a particular product.

Commodity codes for import are ten digits long. More information on how to identify the correct commodity code can be found in this Trade Hub article: A Guide to Commodity Codes.

• Country of Origin

The Country of Origin is a key piece of information when importing a product. The Country of Origin refers to the economic nationality of a product. It is important to note that this may not necessarily be the country from which the goods were imported. 

For more information on how to identify the Country of Origin please see our Guide to Rules of origin.

It is vital that sufficient evidence is held to demonstrate the Country of Origin in the event of any future customs audit. What constitutes appropriate evidence may vary.

• Agree an Incoterm

Incoterms are a set of internationally agreed commercial terms which cover the transfer of responsibility between a buyer and a seller. They cover areas such as who is responsible for:

• Arranging Transport
• Completing Customs Declarations
• Payment of tariffs/Customs Duty

Prior to a purchase taking place the importer in Ireland should ensure that a suitable incoterm has been agreed. More information can be found in this Trade Hub Guide to Incoterms.

• Completing customs declarations

Businesses who are bringing goods into Ireland from outside the EU will be required to submit customs declarations (this includes goods entering from Great Britain).  These declarations can either be completed in house or outsourced to a third party such as a customs broker. For more information businesses can read the Trade Hub FAQ: Should I complete customs declarations in-house or use a customs agent?

If completing declarations in-house businesses in Ireland will need to have access to Irish Revenue’s Automated Import System (AIS). This is the system used to complete all import declarations on goods entering Ireland. For more information and to register for AIS businesses should visit revenue.ie: What is the Automated Import System (AIS)?

• Consider Registering for Postponed VAT Accounting

Manufacturers in Ireland should consider registering for Postponed VAT Accounting to help manage cash flow associated with import VAT. More information about Postponed VAT Accounting can be found on the Trade Hub: Postponed VAT accounting.

• Ensure all records are retained and kept up-to-date

Manufacturing organisations should ensure all records of customs information are retained for at least five years following the delivery of the goods.

 

 

Prepared by the InterTradeIreland Trade Hub Team.
Article reviewed: May 2025