Putting things in motion:
Get an EORI Number to allow you to import/export.
Get A TAN Number/Account for payment of any Duties/Charges.
Source the software and train on all things Customs or source a Customs Agent to complete the documentation on your behalf
Duties are payable on arrival of the import and you must have the sufficient funds in your TAN account at that time.
Irish VAT is payable at the time of your normal returns to Revenue once you are set up on ROS. As an individual you will need to pay VAT at time of arrival via your TAN account.
The import/export process:
To Import/Export goods you will need to ensure invoices contain relevant details on supplier & customer along with the goods, their details and their commodity codes.
Lodge the Import/Export Declaration using appropriate software.
Once the Declaration has been processed and submitted you will receive your specific Movement Reference Number and routing.
Imports require an import declaration as well as an entry summary declaration. Exports require only an export declaration per consignment.
You must understand how your goods will travel and whether it is from door to door or if the goods will enter temporary storage or transit along the way.
The haulier needs all movement reference numbers from declarations for goods on board in order to create the Pre-boarding Notification.
Sharing of information between all parties of your supply chain is key.
You will need to retain documents for audit compliance purposes.
You can complete declarations inhouse with the relevant software and training or you can outsource to a Customs Clearance Agent to complete on your behalf.