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Customs Clearance - Brexit

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Brexit Information


Some general information on Customs clearance and other requirements for importing from outside the EU and exporting from the EU (including the UK after March 2019 – Brexit);

For all consignments Customs Declarations (excluding low value items* as per details below) and supporting documents must be submitted electronically or may sometimes be required in hard copies and will be processed by officials from the following organisations / departments BEFORE consignments may be delivered;

  • Customs & Excise, for all goods, foods, beverages, animals etc
  • Excise Officers, for excisable products including alcohol products and fuel
  • Customs Prohibitions & Restrictions Section for products to/from certain countries
  • Health Service Executive (HSE), for food products, health & beauty products
  • Department of Agriculture Border Inspection Posts (BIPs), for importation / exportation of live animals and items containing products of animal origin, e.g. chocolates and biscuits which contain milk and honey
  • Department of Agriculture, Forestry Section regarding CITES (Convention on International Trade in Endangered Species), e.g. imports from outside the EU of wood and products made from wood such as furniture
  • Department of Agriculture, for Import Licences
  • Competition and Consumer Protection Commission (CCPC), the statutory body responsible for enforcing consumer protection and competition law. They frequently examine electrical goods and toys
  • Department of Jobs, Enterprise & Innovation for goods going to or coming from countries where some embargoes apply. They also deal with Import Licenses & Quotas
  • Health & Safety Authority(HSA) who check products which may contain harmful chemicals
  • Chambers of Commerce who issue ATA Carnets and Certificates of Origin

*Low value items-
Non-collection of Small Amounts of VAT
VAT liability amounting to less than or equal to €6 will not be collected. No similar rule applies to customs duty or excise duty which will always be collected where applicable.

Consignments of Negligible Value
Consignments not exceeding an intrinsic value of €150 may be imported without payment of Customs Duty. (Intrinsic value is the value of the goods alone, and does not include insurance and freight). Consignments not exceeding a total customs value of €22 may be imported without payment of VAT. (Customs value is the value of the goods plus insurance and freight (which includes postage costs (CIF value)). However, it should be noted in particular that there is no relief (from Customs Duty, VAT or Excise duty) under this negligible value provision for importations of tobacco, tobacco products, alcohol products, perfumes or toilet waters irrespective of their value.

Gift Consignments
Relief from payment of Customs Duty and VAT is allowed on gifts consigned to an individual living in Ireland, from outside of the EU, provided the Customs value (this is the value of the goods plus insurance and freight (which includes postage) costs (CIF value)) of the goods does not exceed €45. (In the case of tobacco products, alcohol products, perfumes or toilet waters the relief is confined to Customs Duty only, and only provided a quantitative limit is not exceeded.

For further details on our Customs Clearance service please do not hesitate to contact Foremost Freight Ltd. at info@foremost.ie

Customs clearance sign

Customs Clearance – Intrastat – VIES


The Foremost Customs Clearance service ensures that all goods are classified accurately and that importers pay the correct rates of Duty if applicable, and VAT.

All paperwork and records are retained confidentially and securely, to agreed timescales, so that they can be easily retrieved if they are required for Customs or Accounting Audits.

Customs Documentation


Irish Revenue Customs Audits

Irish Revenue’s Customs and Excise audit procedures


Economic Operator Registration and Identification System

Customs Clearance Agent

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