regulations20 April 2026

What is AIS? Ireland's Automated Import System Explained

What is AIS?

AIS — the Automated Import System — is Irish Revenue's electronic platform for lodging import customs declarations. It went live in stages from 2020 onwards, fully replacing the older AEP (Automated Entry Processing) system in line with the EU Union Customs Code (UCC).

If you import goods into Ireland from outside the EU, every consignment is declared on AIS.

Why Ireland Changed Systems

AEP, in service since 1991, could not handle the data fields required by the UCC. The EU mandated all member states upgrade their declaration systems by specific deadlines. Ireland's response was AIS, built on the EU Trader Portal architecture and rolled out alongside AES (Automated Export System) and the NCTS Phase 5 for transit.

What AIS Does

For every import, AIS captures:

  • Importer & exporter details (EORI numbers required)
  • Commodity codes (CN8 — eight-digit Combined Nomenclature)
  • Customs value (price plus freight and insurance to the EU border)
  • Origin (for preferential rate claims, e.g. EU–UK TCA or EU–Türkiye Customs Union)
  • Customs procedure code (release for free circulation, customs warehouse, inward processing, etc.)
  • Duty and VAT calculation

AIS then issues an MRN (Movement Reference Number). Once Revenue authorises release, the carrier or terminal operator is notified electronically and the goods can leave the customs area.

AIS vs ENS vs PBN — What's the Difference?

These three are often confused:

  • ENS (Entry Summary Declaration) — a pre-arrival safety and security filing under ICS2. Lodged before the goods reach the EU border. For air cargo this is hours; for sea cargo it's 24 hours pre-loading.
  • PBN (Pre-Boarding Notification) — Ireland-specific, required for goods moving on the Customs RoRo Service (ferry routes from GB). Links your customs declaration to the truck and trailer.
  • AIS declaration — the actual import entry that releases the goods for free circulation.

You usually need all three for a UK-to-Ireland sea import, though for many shipments your forwarder or customs agent files them as a bundle.

Common AIS Errors

The most common rejections we see:

  • Wrong CN8 commodity code — a 6-digit HS code is not enough; AIS requires the full 8-digit EU classification.
  • Missing preferential origin proof — claiming a 0% rate under EU–UK TCA without a statement on origin will trigger an audit.
  • Incorrect customs value method — using transaction value when goods are sold to a related party without justification.

Need Help with AIS Declarations?

We file dozens of AIS declarations every week across Dublin Port, Rosslare, Cork and Shannon. If you'd like the headache off your desk, get in touch — we typically clear goods before the ferry has even docked.