Clearing taxable goods through Customs
An import declaration must be made before imported goods can be released and this is done electronically using Revenue’s automated electronic processing (AEP) system.
Payment methods
Import Value-Added Tax (VAT) is paid in the same way as Customs Duty is paid, that is, in a single AEP transaction. Payment methods include a deferred payment facility and a cash payment facility.
Customs-free airport
Firms operating within the Customs-free airport are regarded as taxable persons. These firms must register and account for VAT in the usual way.
These firms are entitled to have goods supplied to them within the Customs-free airport at the zero-rate providing:
- they quote their registration number
- and
- declare that they are trading within the Customs-free airport.
A Value-Added Tax (VAT) registered trader who brings goods into the Customs-free airport from outside the State qualifies for zero-rating on these goods.
A VAT registered trader trading within the Customs-free airport, who receives goods from a VAT registered trader outside the airport qualifies for the zero rate. Proof of delivery is required.
Supplies of goods between VAT registered traders, trading within the Customs-free airport, qualify for the zero rate.
A VAT registered trader trading in the Customs-free airport, who supplies taxable goods outside the Customs-free airport is liable to VAT (except on exports). VAT registered traders within the Customs-free airport are liable to account for VAT on non-deductible goods acquired free of VAT. VAT on certain goods, such as cars and petrol, is generally not deductible. Firms within the Customs-free airport are liable to account for VAT on any such goods acquired free of VAT.
Goods brought into another part of the State from the Customs-free airport will not be liable to VAT if they have already been taxed. Goods will already have been taxed if supplied by a VAT registered trader trading in the Customs-free airport to anyone other than another VAT registered trader trading in that area.
Published: 20 March 2019
