Importing from the UK to Ireland
Before Brexit, UK-to-Ireland trade moved freely as intra-EU dispatch. Since 1 January 2021, Great Britain is a third country and every consignment crossing the Irish Sea needs a full customs declaration. The volume is enormous — Ireland imports over €25 billion of goods from GB annually — and the procedures, while now established, still trip up first-time traders.
This guide walks you through what's required.
Step 1 — Get Your EORI Numbers
Both sides of the trade need an EORI:
- The Irish importer needs an Irish EORI (IE prefix)
- The UK exporter needs a GB EORI (GB prefix) to file the UK export declaration
Without these, the trade cannot proceed. If you're a private individual ordering goods, you usually use your PPS-based EORI; if you're a company, the VAT-based one.
Step 2 — Confirm Origin and Tariff Position
Under the EU–UK Trade and Cooperation Agreement (TCA), most goods that qualify as UK origin can move at 0% duty. The catch: "origin" is a technical concept. Goods bought from a UK supplier may not have originated in the UK — they may have been imported into the UK from China, repackaged, and re-exported. Those goods attract full third-country duty.
The exporter must issue a statement on origin (signed declaration on the invoice or a separate document) for you to claim the preference. Without it, the AIS declaration will be filed at full duty rates.
Step 3 — File the Pre-Arrival Declarations
A typical UK-to-Ireland sea import requires:
- ENS (Entry Summary Declaration) — safety and security, lodged 24 hours before vessel loading (under ICS2)
- PBN (Pre-Boarding Notification) — Ireland's RoRo system, links the customs declaration to the truck/trailer
- AIS import declaration — the main customs entry
Your customs agent typically files all three. The PBN reference must be in the haulier's hands before the truck arrives at the UK ferry terminal — without it, the truck cannot board.
Step 4 — Customs Routing at Dublin / Rosslare
After clearance, Revenue assigns a routing:
- Green — goods released, no further checks
- Orange — documentary check (Revenue may request invoices, certificates of origin, etc.)
- Red — physical inspection at the port
Most consignments route green if the declaration is complete and consistent. We file in a way that minimises orange/red routings — the difference is often hours vs. days.
Step 5 — Pay Duty and VAT
If duty applies, it must be paid (or deferred under your duty deferment account) before release. Postponed VAT Accounting is the default for VAT-registered traders — you account for the import VAT on your VAT3 return rather than paying it upfront. This is a major cash-flow benefit and we set it up automatically for clients.
Common Pitfalls
- Forgetting the PBN — the haulier turns up at the port and the trailer cannot board. Costly.
- Claiming TCA preference without origin proof — Revenue audits will recover the duty plus interest.
- Splitting a single shipment across multiple invoices without telling the agent — leads to one declaration not matching the manifest, triggers physical inspection.
We Handle the Lot
UK-to-Ireland imports are our bread and butter. We file thousands per year and know every quirk of the route. Get a free quote and we'll set you up with EORI, PBN, AIS and postponed VAT in a single onboarding call.