IEA Customs

Mitigating your customs obligations:

Revenue offers a number of customs special procedures to allow qualified and approved economic operators to limit their customs obligations

  • Authorised Economic Operator (AEO)

AEO status is a certified standard authorisation issued by EU customs administrations that recognises reliable operators and encourages best practice in the international supply chain. Find further information here.

  • Inward processing

You may use the inward processing procedure to obtain relief from Customs Duty and VAT import goods from outside the EU to be processed and if the finished product(s) is released for free circulation in the EU or re-export them outside the EU. Find further information here.

  • Outward processing

You may use the outward processing procedure if you temporarily export goods for processing or repair you may be able to claim total or partial relief from import charges. Find more information here.

  • Customs warehousing

The customs warehousing procedure allows traders to store non-EU goods without payment of customs charges or VAT. Normal rules regarding import or export prohibitions or restrictions continue to apply to goods in a warehouse. Find more information here.

  • End-use procedures

The end-use procedure allows companies to import certain goods at a reduced or zero rate of Customs Duty. It only applies to certain goods which must be used for a specific purpose and within a set time period.  It does not apply to VAT or Excise Duties. Find more information here.

  • Temporary admission

The temporary admission procedure allows you to temporarily import goods free from payment of Customs Duty and VAT as long as you do not alter the goods. Find more information here.

  • Simplified transport procedure

Simplified customs procedures allow economic operators to import goods and to perform customs formalities more easily. Find more information here.