This article considers the key requirements for bringing food products into Ireland.
A business bringing food products into Ireland should consider all of the following requirements:
1. 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 our useful guide to EORI Numbers.
2. Commodity Codes
A Commodity Code is a reference number used 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 our Trade Hub article: A Guide to Commodity Codes.
3. Country of Origin
The Country of Origin refers to the economic nationality of a product and is a key piece of information when importing 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 visit our Guide to Rules of origin.
4. 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 Northern Ireland should ensure that a suitable Incoterm has been agreed. More information regarding Incoterms can be found in the Trade Hub Guide to Incoterms.
5. Completing customs declarations
Businesses who are bringing food into Ireland from outside the EU will be required to submit customs declarations. These declarations can either be completed in-house or outsourced to a third party, such as a customs broker. For more information about the benefits and drawbacks of in-house / outsourcing please read this 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 this Irish Revenue page: What is the Automated Import System (AIS)?
6. Register for TRACES
TRACES is an online platform used by all EU member states and certain non-EU countries to issue and monitor Export Health Certificates for products of Plant and Animal origin. TRACES can be registered for via this European Commission page: Log in - TRACES NT
7. Apply for an export health certificate
Some products may require an export health certificate prior to import into Ireland. An export health certificate is a legal certificate which sets out that a product meets all the health requirements in a destination country. We have more information on how to obtain an export health certificate in this Trade Hub article: SPS requirements and the use of export health certificates.
8. Register as a food business
As a business importing food into Ireland, you will need to register with the relevant competent authority. More information about this can be found on the Food Safety Authority of Ireland website.
9. Consider registering for postponed VAT accounting
Business in Ireland should consider registering for postponed VAT accounting to help manage cash flow associated with import VAT. The Trade Hub has more information in this guide to postponed VAT accounting.
Article by the Trade Hub Team: April 2025