AIS: lodging an import declaration in Ireland

AIS, the Automated Import System, is Revenue's national electronic import system: it processes and clears the customs declarations for goods imported into Ireland from outside the EU [1]. An importer is legally obliged to lodge its import declaration in AIS, with its own customs software, with software from an external provider, or through a customs agent whose software connects to AIS [3].

AIS V2: what changed in September 2026

Revenue upgraded AIS to a new data set and message structure aligned with the revised Annex B, EUCDM version 6.2, and AIS V2 went live on 15 September 2026 [2]. From 16 December 2026, AIS V1 can no longer be used to process import declarations [2]. Centralised clearance at import, phases 1 and 2, has been live since 31 December 2025 [2].

For a declarant the visible changes are in the codes. Postponed VAT accounting no longer uses code 1A05: the declaration now carries FR7 in data element 13 16 with the importer's authorised Irish VAT number [8]. The estimated time of arrival, code 1D24 in the format CCYYMMDDHHMM, is mandatory on every AIS V2 declaration [8]. The commodity code is declared in three parts: the six-digit HS subheading, the two further digits of the Combined Nomenclature and the two TARIC digits [8].

What an importer needs first

• An EORI number. Every trader that imports goods into or exports goods out of the EU needs one. In Ireland you register for the Revenue Online Service (ROS) first, and every EORI registration has to include the Eircode [6].
• Customs software or an agent. Your own software or a provider's must connect to AIS, and your staff must know the content and structure of declarations and message types [5]. With an agent, check that the agent's software connects to AIS [3].
• A way to pay. Once you are registered for customs and excise, you have a TAN account under the same number, and it must be in credit before you lodge a declaration [7]. A deferred payment authorisation lets you pay customs duty, import VAT, excise duty and VRT by direct debit in the following month; it needs security lodged by a bank [7].
• Postponed accounting, if you want it. VAT-registered importers that are registered for customs and excise are entitled to account for import VAT on their VAT3 return instead of paying it at import [9]. The importer, not its broker, makes those entries on the return [9].

Using a customs broker in Ireland

If a customs agent acts for you, you must make sure the information you give it is accurate and correct [3]. Under EU law the agent is your direct representative, acting in your name, or your indirect representative, acting in its own name; under indirect representation you are a debtor of the customs debt as well [10].

In AIS V2 the agent's EORI goes in data element 13 06 017 with status 2 for direct or 3 for indirect representation. If that element is left blank, the declarant is deemed to act in its own name and on its own behalf, and status 3 cannot be used for centralised clearance [8]. The agent's staff work from Revenue's trader guide, business rules and code lists, and export declarations go into a separate system, the Automated Export System (AES) [4].

Customs clearance software for Ireland

Revenue lets an importer or an agent use internally developed customs software or software from an external provider, as long as it connects to AIS [5]. For software providers it publishes the AIS schemas and technical details, and it answers questions on system requirements at UCCITDev@revenue.ie [11].

Goods from Great Britain

Since 11 pm on 31 December 2020, goods brought into Ireland from Great Britain are imports, and a customs declaration has to be filed by the importer or its representative [9]. Postponed accounting applies to imports from all third countries, Great Britain included, while Northern Ireland stays within the EU VAT regime for goods [9].

Duty on the declaration

The duty rate comes from the Common Customs Tariff, which is common to all EU countries and depends on the type and origin of the goods [12]. The import duty calculator estimates duty and import VAT for a code from the HS code finder, and the guide on how a commodity code is built explains the digits.

Germany and the Netherlands use ATLAS and DMS, compared in the guide on ATLAS and DMS.

Athren prepares the case from the shipment email; your declarant checks what is open and files it in AIS through your own customs software. Athren files nothing.