This manual is for the use of Revenue officials dealing with all aspects relating to the importation of goods and it is intended to outline the general rules applicable to imports. Additional instructions will, of course, apply in relation to particular procedures and this manual contains an appropriate cross-reference to the other manuals where necessary. A full list of all the supporting material to this manual is contained in Appendix 2. The manual will help you to understand the procedures and customs formalities involved when importing goods. This manual has been updated to reflect changes with the introduction of Revenue’s new electronic Automated Import System (AIS) on 23 November 2020. The majority of import procedures have not changed.

As part of Revenue’s ongoing trade facilitation functions, an MOU (Memorandum of Understanding) programme has been undertaken. Under this programme, a number of MOUs have been concluded with sea transport operators and port authorities. Such MOUs are agreed by the Customs Liaison and Joint Operations – Drug Law Enforcement Unit (CDLE), and on completion are serviced and monitored by nominated Customs Liaison Officers in the Divisions.

P.44 5.1.2 Relations with airport officials and others Staff are to ensure that the official Customs presence in airports does not give rise to friction with airport or airline staff, other service agencies or travellers. Officers are to exercise their powers with discretion and tact and in accordance with guidelines relating to the exercise of these powers. Officers should ensure that the Charter of Rights is adhered to in all dealings with Revenue customers. As part of Revenue’s on-going trade facilitation initiative, an MOU (Memorandum of Understanding) programme has been undertaken. Under this programme, a number of MOUs have been concluded with air transport operators and airport authorities. Such MOUs are agreed by the Customs Liaison and Joint Operations – Drug Law Enforcement Unit, and on completion are serviced and monitored by nominated Customs Liaison Officers in the Divisions. Further details on these partnership agreements and the list of Customs Liaison Officers nominated to liaise with companies regarding MOUs are available from Customs Liaison and Joint Operations – Customs Drugs Law Enforcement Unit, Investigations & Prosecutions Division, Ashtowngate, Navan Rd, Dublin 15.

One effect of the Single Market is that Revenue cannot refuse permission to the pilot of an aircraft making an intra-Union flight, (which is not carrying either third country goods or passengers who have originated in a non-EU country and not cleared at another EU airport), to land at a place other than a Customs airport, except where such refusal is necessary for the purposes of enforcing a prohibition or restriction on importation or exportation. In practice, in order to ensure effective enforcement of prohibitions and restrictions (particularly. drugs) the preferred approach is for aircraft arriving on intra-Union flights to continue to first land at a Customs airport. In practice this has not proved problematical because in many instances this will suit the aircraft operator anyway. Requests for permission for intra-Union flights to land other than at a Customs airport should continue to be refused on the basis that it is necessary to first land at a Customs airport for Customs to exercise prohibition and restriction controls (particularly drugs). Any appeals against such a ruling should be referred to Customs Division Divisional Office for consideration. (This approach does not affect permission for one off events such as air shows or the like).

Systematic attendances for clearance of intra-Union flights will not normally arise but particular consideration should be given to possible breaches of prohibitions and restrictions (particularly drugs) and arrangements made for an appropriate level of checking having regard to the risks involved.