Customs Returns and Declarations

As of January

31st, 2020, the UK will finally and formally leave the European

Union. There will be a transition period where all supply chain stakeholders

will need to put customs procedures in place. By early 2021 all shipments

delivering to, or transiting through the UK will require customs declarations.

The declarant will need to use a software platform to process declarations as

they cannot go directly to a Revenue service and input data and submit a declaration.Further

information on how to process customs returns can be found at:

How to make a

customs declaration:

Ireland Customs FAQ

Customs returns and declarations must be made electronically using Revenue’s Automated Entry Processing (AEP) system .

All

customs declarations for export must be lodged electronically. AEP is the

system used for the completion of customs related procedures in an electronic

format. The system handles the validation, processing, duty accounting and

clearance of declarations to Revenue for customs purposes. The system also

checks updated data format, validations and prohibitions and restrictions.

Custran

enables the processing of customs declarations via a secure connection with

revenues AEP system, either in-house directly, or via a Custran customs agent.

Many importers

and exporters are making the strategic decision to bring customs returns and

procedures in-house. Once a software platform is procured and staff are trained,

the company must inform Revenue about certain details. Please review your

customs planning by reading through ,

What is Direct Trader Input (DTI):

Ireland Customs FAQ

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](https://www.revenue.ie/en/customs-traders-and-agents/documents/electronic/dti-application.pdf) and submit it through MyEnquiries.

DTI users communicate with the AEP system

through [Revenue\\

Online Service (ROS).](https://www.ros.ie/) You will require a digital certificate which

you can get from ROS. The AEP system operates on an almost 24-hour basis.

The Single

Administrative Document (SAD) is the central and most commonly used customs

declaration. It is used for both imports and exports. For more information on

which countries require SADs please review.

Where is a

Single Administrative Document used:

Ireland Customs FAQ

The

single administrative document (SAD) is a form used for customs declarations in

the EU, Switzerland, Norway, Iceland, Turkey, the Republic of North Macedonia

and Serbia. It is composed of a set of eight copies each with a different

function.

Using

one single document reduces the administrative burden and increases the

standardisation and harmonisation of data collected on trade.