AEP trader guides and appendices

The following Automated Entry Processing (AEP) trader guides, appendices and supplementary documents set out the formats, definitions and business rules for the submission of import and export declarations through the AEP system:

Data Protection

The Import, Export and Transit Directory (IET) at OLAF (European Commission anti-fraud office) collects information on the movement of goods for customs purposes. This information is collected from the Export Control System (ECS) when goods are exported using the AEP system.

The information collected usually refers to companies, but may also refer to individuals. You can find further information on the data collected by the IET in Privacy Statement for IET.

Further Information

Revenue operates a helpline for queries on AEP.

Trader guides (XML and Edifact)

You will find information on trader guides (XML and Edifact) and associated schema in the Online services section.

Payment methods

Overview

There are two options available to traders for the payment of the following charges:

  • Customs Duty
  • Excise Duty
  • Value-Added Tax (VAT)
  • Vehicle Registration Tax (VRT).

You can pay:

  • by cash
  • or
  • use our deferred payment facility.

Cash payment

Customs and Excise traders

You can use the Revpay facility to pay the following customs charges:

  • VAT at import
  • Customs Duty
  • and
  • Excise Duty.

You can pay by credit card, debit card or by single debit instruction. You can access this secure online application, either through ROS or myAccount.

VRT traders

In addition to using the deferred payment scheme, you can pay VRT by cash. You can make these payments by Electronic Fund Transfer (EFT). You must have credit available on the account before you submit a transaction. After a transaction is made to an account the credit remaining rolls over, from day to day and month to month. You do not need a prior authorisation to pay by cash.

Deferred payment

The deferred payment system (bank direct debit scheme) is an authorisation that allows you to defer payment of certain charges. These charges include Customs Duty, VAT at import, Excise Duty and VRT. You must lodge a guarantee and comply with the conditions of the authorisation. The authorisation allows you, once approved, to pay the duties and taxes due by direct debit in the following month. Excise Traders operating from a warehouse must operate on a deferred basis only.

Next: How to apply for a customs deferred payment authorisation

Balance enquiry

If you are a customs and excise trader or a VRT trader, you can view your cash and deferred payment balance amount online. You can do this by following the instructions below. You must register for Revenue Online Services (ROS) to use this balance enquiry facility.

This facility allows you to view the deferred and cash balance for:

  • customs declarations (SAD deferred)
  • excise declarations (EDE deferred)
  • VRT declarations.

If you are a customs and excise trader you can view your Trader Account Number (TAN) balance if you:

  • log into ROS
  • go to ‘Revenue Record’ Tab
  • select ‘Statement of Account’ from the options listed
  • select C&E from Tax Type field and enter TAN number
  • select relevant option from Taxation list.

Balance details will present instantly.

See eCustoms Notification 012/2018  for further assistance.

If you are a VRT trader you can view your VRT account balance if you:

  • log into ROS
  • go to ‘Revenue Record’ Tab
  • select ‘VRT’ from the search by field and enter TAN number in number field
  • select ‘VRT’ from Tax Type field and enter TAN number in Registration number field
  • select Fact account query for cash balance details or deferred account query for deferred account balance.

The balance details will be sent to your inbox in ROS.

Alternatively, if you wish to develop dedicated software to use this facility, the message details are available in the technical schema.

Further information

Revenue operates a helpline for queries.

Direct Trader Input (DTI)

Importers, exporters or their agents need dedicated software to use DTI for making electronic declarations to the Automated Entry Processing system (AEP). In the absence of this software you can appoint a customs agent to make declarations on your behalf.

To apply for this facility you should complete the application for approval for direct trader input and submit it through MyEnquiries.

DTI users communicate with the AEP system through Revenue Online Service (ROS). You will require a digital certificate which you can get from ROS. The AEP system operates on an almost 24 hour basis.

You will find further information about DTI in the AEP trader guides.

Further information

Revenue operates a helpline for queries on DTI.

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