Customs reporting for vessels and aircraft entering or leaving the State

Who must report?

The master of a vessel or the pilot-in-command of an aircraft must report electronically their arrival or departure to Revenue if they are carrying goods that:

• have not been released for free circulation within the European Union (EU)
• or
• are subject to any prohibition or restriction on their importation or exportation.

What reports are required?

The following statutory instruments detail the reports required from the master of a vessel or the pilot-in-command of an aircraft:

• S.I. No. 612 of 2016 – Customs (Reports Inwards and Outwards by Vessels) Regulations 2016
• S.I. No. 613 of 2016 – Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016

Already submitting similar information to Revenue or to other government agencies?

If you are already submitting similar information in relation to a vessel or aircraft to:

• Revenue
• or
• another government agency

you do not have to submit a separate report under that instrument to Revenue.

Such similar information could include, for example, reports under SafeSeasIreland or information under Section 97 of the Finance Act 2010.

How to submit a report to Revenue

PAYE customers can access MyEnquiries through myAccount.

Business customers can access MyEnquiries through the Revenue Online Service (ROS).

Some customers are unable to access MyEnquiries via myAccount or ROS. These include:

• non-residents who are not registered for tax in the State
• and
• agents acting on behalf of their clients, but who do not have a Tax Advisor Identification Number (TAIN).

These customers should contact Revenue by email to arrange alternative methods for submitting reports.

Note

Revenue cannot guarantee the security of personal and sensitive data sent by plain text using standard email.

Reports (for completion and submission via MyEnquires)

The following are the reports that the master of a vessel or the pilot-in-command of an aircraft may have to complete:

• Report of aircraft – entry into the State
• Report of vessel – entry into the State
• Report of ferry – entry into the State
• Report of aircraft – departure from the State
• Report of vessel – departure from the State
• Report of ferry – departure from the State
• Report of stores
• Report of prohibited or restricted goods.