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Revenue, HPRA, NSAI
Irish, English
End to End IOR
2-4 business days
We navigate the logistics, regulations, and compliance, connecting global businesses to a growing digital economy. We help you import compliantly, reduce risks, and accelerate your time to market.
Ireland compliance snapshot: Revenue is the Irish tax and customs administration; AIS is the import system, with AIS V2 scheduled for 15 September 2026; ICS2/ENS is the advance entry data for all transport modes; Great Britain RoRo needs a PBN with MRNs at Good to proceed to Check-in before ferry check-in; postponed accounting is a VAT option, not automatic recovery; and the assessment must settle who is legally named as importer and declarant and whether representation is direct or indirect, which AIS, ICS2/ENS and, for Great Britain RoRo, PBN/MRN data must exist before transport cut-off, how classification, value, origin, duty and import VAT are evidenced and settled, and which product-law importer, responsible-person, WEEE/battery, medical, radio or other regulatory role applies.
Yes, after we review the shipment and accept it in writing. One Union Solutions uses its own country setup to take the agreed importer/declarant role. During qualified onboarding we record the exact legal party, how representation works, who is liable, how tax is treated and which products are in scope. We do not publish local entity names, registrations or addresses on this page. An Incoterm, EORI, broker appointment, consignee or Irish delivery address is not enough on its own. The planned route must fit the Union Customs Code, Revenue systems, the deal and the product rules that apply. The job is to line up customs, transport, tax and product duties. These systems do not become one generic IOR Service label.
The service uses One Union Solutions’ own country setup. Exact legal parties, registrations and addresses are shared only through qualified onboarding and transaction documents, not on this public page. An Ireland IOR Service assessment is commonly a good fit for non-EU or non-Irish vendors sending B2B equipment to an Irish site that will not act as importer; central buying and global rollout of servers, network, data-centre, telecom or industrial equipment; lease, loan, proof-of-concept, warranty, replacement and RMA movements with a clear owner and end-use model; Great Britain to Ireland freight that needs a joined-up AIS, ENS and PBN route; and shipments where customs roles and product-law roles must be split and written down. Enhanced review, or work outside routine scope, applies to food, medicines, controlled chemicals, weapons, defence goods, waste or other highly regulated categories; products missing technical files, valid conformity evidence, labels, required responsible persons or producer registrations; sanctions, export-control, end-use, origin, valuation, ownership or related-party concerns; goods already in transit or at the border before the importer route is accepted; and prohibited, counterfeit, deliberately undervalued, misdeclared or otherwise unlawful transactions.
Each customs, tax and product decision should have an owner, supporting evidence and a confirmed status before the goods leave. An EU EORI is normally needed for the trader named in customs dealings. The EORI must match the real role and declaration route. It is not proof of VAT recovery, establishment or product-law duty. EORI system Imports from outside the EU are generally declared electronically through Revenue AIS. The data set must match the product, parties, value, origin, procedure, transport and licences. AIS V2 readiness is a 2026 launch issue. Revenue currently plans for the AIS V2 Revised Annex B data set and messages to go live on 15 September 2026. Revenue says a three-month move-over window then follows, and AIS V1 will no longer process import declarations from 16 December 2026. If a shipment crosses these dates, confirm broker and software readiness, data mapping and a backup plan before the goods leave. Revenue AIS V2 schedule
ICS2 manages advance cargo data and ENS risk analysis for all transport modes. Agree who files which data and when. The customs declaration and ENS are separate duties. ICS2 – Import Control System 2. Direct and indirect customs representation are different legal structures under the UCC. Do not describe a broker, consignee or freight forwarder as the importer without a clear, valid role and authority. Union Customs Code (UCC) Import VAT is due under the correct importer and accounting route; postponed accounting is conditional. VAT registration, importer identity, declaration data and normal deductibility rules must line up. There is no blanket recovery promise. Postponed accounting can let an eligible VAT and Customs registered trader account for import VAT on the VAT3 return. It is not compulsory and does not create automatic deductibility for the seller, customer or service provider. Customs clearance and administration, Revenue postponed accounting
CN/TARIC classification, customs value and origin drive duty and controls. Use model-level facts, a supportable valuation method and real origin evidence. Consider BTI/BOI when the same doubt keeps coming up. A quote can estimate duty and tax only after the model, code, origin, value, transaction, importer and intended procedure are reviewed. A zero-duty tariff line does not remove valuation, import VAT, product-control or declaration duties. When the same doubt keeps coming up, a Binding Tariff Information or Binding Origin Information decision may reduce risk, subject to its scope and conditions. Work through the customs calculation in this order: identify the product and classify it in the current Combined Nomenclature/TARIC using model-level facts; establish non-preferential origin and, if preference is claimed, prove that the product meets the relevant agreement rules; work out customs value using the applicable Revenue method and required additions or adjustments; apply duty, trade-remedy, excise, CBAM or other measures shown for the code, origin and import date; then account for import VAT under the accepted importer, declaration and accounting method. Customs valuation: Certain iron, steel, aluminium, cement, electricity, fertiliser and hydrogen imports are subject to the 2026 CBAM regime. Confirm CN-code scope, annual tonnage and authorised-declarant status before acceptance. CBAM key elements The customs importer and product-law economic operator are different roles. Map CE/conformity, importer identification, records, WEEE/battery, radio, medical, chemical and other sector duties before the goods are placed on the market. Guidance for importing products
For Great Britain RoRo, freight vehicles need a PBN containing the relevant declaration MRNs before ferry check-in. There is no boarding without a valid PBN at Good to proceed to Check-in; arrival channel and controls still follow. RoRo customs service, Pre-boarding notification
For accompanied or unaccompanied freight moving by scheduled ferry from Great Britain to Ireland, the customs work must be complete before the vehicle reaches the terminal. Before leaving for the ferry terminal: final commercial and transport data must match across the invoice, packing list and booking; the Irish import declaration must be pre-lodged and the correct MRN available for every consignment; the carrier must have completed or confirmed the ENS data required for ICS2; any sanitary, phytosanitary or other pre-notification must be complete where it applies; and the PBN must contain all relevant MRNs, the driver must have the PBN ID, and the status must be Good to proceed to Check-in. During sailing and on arrival: check the Customs Channel Look-Up shortly before arrival (Revenue says channel information becomes available around 30 minutes before docking); follow the assigned Exit the Port, Call to Customs or other Revenue channel; do not leave the customs control area until Revenue clearance and any inspection steps are complete; and keep the declaration, PBN, transport and examination record in the shipment file. A carrier booking, ferry ticket or invoice cannot fix a missing declaration or incomplete PBN. Revenue says a freight vehicle without a valid PBN at Good to proceed to Check-in will not be allowed to board.
This route check is the fastest way to stop country and procedure mistakes. It is planning guidance, not an authority approval.
Use this route when goods enter Ireland directly from a country outside the EU for sale, deployment, installation or permanent use. Confirm the accepted importer/declarant, EU EORI, AIS declaration, ICS2/ENS data split, CN/TARIC classification, customs value, origin, duty, import VAT and product-law roles. Do not send the goods until the named importer, declaration authority, value and origin evidence, product route and tax-settlement method are approved in writing.
Use this route when freight travels on a scheduled ferry from Great Britain to Ireland, accompanied or unaccompanied. Line up ENS, the pre-lodged Irish import declaration, MRNs, PBN creation, Good to proceed to Check-in status, any SPS pre-notification and the arrival channel. A vehicle booked as freight must not go to the ferry terminal until the PBN contains every required MRN and shows Good to proceed to Check-in.
Use this route when goods already in Union free circulation move directly to Ireland from another EU Member State. First confirm Union status. A third-country AIS import may not be the right transaction, but VAT, Intrastat, excise, product-market, environmental-producer and delivery duties can still apply. Do not buy an IOR service for a movement that is not an import. If the route crosses Great Britain, separately check transit, PBN and proof-of-Union-status controls.
Use this route when equipment is expected to leave Ireland or the EU after a controlled use, test, repair, replacement or warranty cycle. Assess Temporary Admission, ATA carnet, inward processing, Returned Goods Relief or another procedure. Keep serial-number identity, ownership, use limits, security and re-export evidence. Do not clear the goods as a normal permanent import just because they are described as a demo, loan, warranty unit or free replacement.
The customs entry answers how goods cross the border. Product law answers whether they can be placed on the Irish/EU market, supplied, installed or put into service. For servers, storage, and non-radio IT hardware, EMC, electrical safety, and RoHS rules often apply; CE marking and technical documentation depend on the actual product and intended use. Do not rely on a generic server description. Review power setup, interfaces, embedded radios, accessories and whether the equipment is new, used or modified. Lead evidence routes include HSA, CCPC and the applicable EU legislation.
Wireless, telecom and radio equipment can fall under the Irish Radio Equipment Regulations 2026; ComReg is the competent authority. Importer checks, CE, required information and record duties may apply. Confirm radio bands, firmware, antennas, charging interface, declaration of conformity, importer identification and ten-year document availability before placement on the market. The evidence route is ComReg / S.I. No. 14/2026. Electrical and electronic equipment (EEE) can trigger Irish WEEE producer-registration, reporting and financing duties separately from customs clearance. Work out who first places the EEE on the Irish market and whether an Irish authorised representative is required. Confirm PRL registration before supply. The evidence route is EPA / PRL. Equipment containing batteries can add battery-producer duties on top of EEE duties. Map battery chemistry, category, labelling and producer status. EEE with batteries can trigger both reporting streams. The evidence route is EPA.
Consumer products can engage GPSR and sector-specific product safety rules, which may require an EU responsible person, risk and technical documentation, traceability and incident or corrective processes. Identify whether the goods are consumer products, the responsible person, the online-sale model and the authority with product remit. The evidence route is CCPC. For medical devices and IVDs, the EU importer is a specific economic operator. An Irish-established importer registers its organisation through EUDAMED and may have HPRA interaction. Do not accept based only on a CE mark. Confirm manufacturer, authorised representative, importer, device status/class, UDI/EUDAMED data and post-market duties. The evidence route is HPRA. Machinery, PPE, pressure or workplace equipment can engage HSA market-surveillance rules and applicable Union harmonisation legislation, which can impose importer checks, marking, documentation and corrective-action duties. Review the exact product regime, notified-body evidence and whether used or modified equipment is being placed on the EU market for the first time. The evidence route is HSA.
Chemicals, mixtures and articles can engage REACH, CLP and sector restrictions for the EU importer or another supply-chain actor. Confirm substance, mixture or article status, tonnage, use, SDS/label, only-representative coverage and restricted substances before customs acceptance. The evidence routes are HSA, EPA and ECHA. Specified iron, steel, aluminium, cement, electricity, fertiliser and hydrogen goods can fall within CBAM. Screen CN codes and annual tonnage. Confirm authorised CBAM declarant and reporting/certificate arrangements before the threshold is exceeded. The evidence routes are Revenue and EPA. Used, refurbished or RMA equipment can change route because of condition, waste status, product safety, original Union-market status and relief eligibility. Give serial numbers, age, repair history, ownership and function. Do not describe waste or non-functional goods as ordinary used equipment. The evidence routes are Revenue, EPA, HSA and the product regulator. Encryption, dual-use or restricted technology can add export controls, sanctions, end-use and end-user rules on top of Irish import requirements. Complete enhanced screening and obtain any required export or import licences. Service acceptance is not automatic. The evidence routes are the relevant Irish/EU export-control and sanctions authorities.
IOR Service is a commercial service name. Irish and EU rules split duty across separate customs, tax, transport and product roles. One legal entity can hold more than one role, but the roles do not merge on their own. For example, the customs importer can be different from the product-law importer, WEEE producer, medical-device importer, VAT accountable person, consignee and carrier.
Companies commonly need Ireland IOR Service support for data-centre and cloud infrastructure, where servers, storage, racks, switches, power equipment and spares go to an Irish data centre and the site operator will receive but not act as importer; for an enterprise network rollout of routers, security appliances, wireless access points and replacement units to Irish offices, customer sites or service locations; for telecom and radio deployment of radio-enabled equipment that needs model-level spectrum, conformity, importer and record checks before market placement or putting into service; for a temporary proof of concept where demo or evaluation equipment should be re-exported and needs an identified temporary procedure rather than a permanent-import assumption; for repair, warranty and RMA, where equipment returns to or enters Ireland for diagnosis, repair, replacement or re-export, with serial and ownership continuity; and for central procurement without an Irish importer, where a non-Irish group company buys equipment centrally while the Irish consignee declines customs, VAT or product-law importer duties.
The working model is evidence first. Acceptance comes before transport release, not after the goods reach a port or airport.
After written scope and acceptance, One Union Solutions runs the agreed Ireland IOR Service operating route. That includes pre-shipment feasibility, importer/declarant coordination, review of supplied customs and product information, declaration instructions, duty/import VAT settlement arrangements, carrier/broker coordination, record controls, and routine authority queries relating to the accepted import. Final classification, valuation, origin, preference, licence, relief, product approval, inspection, CBAM status, VAT deductibility, customs release and market-surveillance decisions still depend on the facts and the relevant authority. No clearance, approval, timing, duty rate, VAT recovery or outcome is guaranteed. Changes to the product, party, value, route, end use or destination can require a new assessment.
The first stage needs only enough information for a route screen: full name, company and business email; ship-from country, Irish destination and transport mode; a broad product category plus a plain-language product description; target arrival or deployment date; whether the goods are sold, leased, loaned, free of charge, returned, repaired or temporarily imported; and whether the product includes radio, batteries, chemicals, medical functions, encryption, dual-use features or used/refurbished equipment. Commercially sensitive and regulated documents belong in the secure second stage: commercial or pro-forma invoice, packing list and transport booking data; model, part number, technical datasheet, bill of materials where relevant and intended use; country of origin evidence, supplier declarations and preference documents if a claim is proposed; EORI, VAT, representation authority and party details needed for the accepted route; EU declaration of conformity, certificates, test reports, instructions, labels and importer/responsible-person evidence where it applies; licences, authorisations, producer registrations, sanctions/end-use evidence and previous import/export records; and serial-number and ownership records for demo, repair, RMA, returned-goods or relief movements.
Completed shipment: A US cloud provider held new servers, storage arrays and network appliances in a British warehouse and needed them delivered by ferry to a data-center site in Ireland. The Irish site operator would unload and install the equipment but would not act as customs or product-law importer.
Based on a completed One Union Solutions shipment. Customer identity and commercially sensitive details have been anonymized.
The shipment was a Great Britain-to-EU import into Ireland, not an intra-EU transfer. Goods leaving Great Britain and entering the EU in Ireland need an EU EORI/importer route, an AIS import declaration, ICS2 safety and security data, and a correctly managed Pre-Boarding Notification where the RoRo route requires it. Customs release also does not replace the EU product-law importer and CE/documentation checks for equipment placed on the Irish market.
Official checkpoints: Irish Revenue customs procedures; Irish Revenue ICS2; Irish Revenue PBN.
The Great Britain-to-Ireland movement was coordinated with the customs and transport references in place before the ferry leg. The data-center operator remained the consignee and end user rather than being forced into a customs or product-law importer role, and those responsibilities stayed visible after delivery.
Ireland IOR projects arriving from Great Britain have a transport-data gate as well as a customs gate. AIS, ICS2 and the RoRo/PBN workflow must be designed together, but they are not the same filing.
These are operational hold points. Each can invalidate the route or stop a shipment before boarding, at declaration, during inspection or before market placement. Treating DDP as legal eligibility fails because DDP splits contractual duties; it does not create EU establishment, a valid declarant, an Irish VAT recovery route or a product-law importer. Treating EORI as the whole solution fails because an EORI is an identifier; the representation, transaction, procedure, tax and product roles must still be valid. Naming a broker or consignee without consent fails because a customs broker may file and an end user may receive, but neither should be named as importer without clear legal and commercial acceptance. Confusing Ireland with Northern Ireland fails because the Republic of Ireland is in the EU customs and VAT territory, while Northern Ireland has a separate UK/EU framework and must be assessed separately.
A GB RoRo load with no complete PBN fails because missing declarations, MRNs or a non-green PBN status can stop boarding before the vehicle reaches Ireland. Ignoring AIS V2 readiness fails when a 2026 shipment plan crosses the 15 September or 16 December cutover dates without software, broker and data-set readiness confirmed. A too-generic invoice description such as parts, equipment or server does not establish classification, controls, value, origin or product regime. Assigning free-of-charge goods a zero value fails because loan, replacement, warranty and intercompany movements still need a supportable customs value and transaction explanation. Claiming preference from the ship-from country fails because goods sent from Great Britain qualify for EU-UK preference only when the product is of qualifying UK origin and the evidence supports the claim. Treating postponed accounting as guaranteed recovery fails because postponed accounting only changes how eligible import VAT is accounted for; normal deductibility and the correct importer/VAT data still apply. Leaving the product-law role until after clearance fails because CE, importer identification, responsible-person, WEEE/battery, medical or other duties can stop market placement even after customs release. Omitting a CBAM screen fails because the commodity code and annual quantity must be checked before assuming an industrial component is outside CBAM. Sending cargo before written acceptance fails because, once goods are in transit, there may be no compliant way to repair a missing importer, licence, product role, PBN or special-procedure setup. Restricted or unlawful transactions, including prohibited, sanctioned, counterfeit, deliberately undervalued, misdeclared or otherwise unlawful shipments, are not accepted.
Some of your burning questions answered.
A foreign company should be checked against the Union Customs Code rules on who can be the declarant, how representation works and which procedure applies. An EU EORI alone is not enough. Limited exceptions can exist, but a routine non-EU seller should not assume it can file in its own name without an accepted EU-based structure. After shipment review, One Union Solutions can use its own country setup for the agreed importer/declarant role.
No. EORI is the customs identifier. The declaration must still name an eligible declarant, use the correct direct or indirect representation structure, state accurate product, value, origin and procedure data, and line up with the VAT and product-compliance route.
DDP makes the seller responsible under the sales contract for import formalities and delivered costs, but it cannot override EU customs establishment, representation, VAT or product-law rules. The seller needs a legally workable Irish/EU importer route before offering DDP.
Not automatically. A broker files under an authority and must state whether representation is direct or indirect. Some providers may accept an indirect-representation or IOR Service role, but the liability, tax and product scope must be clear. Transporting or declaring the goods does not by itself create importer status.
The route depends on the importer, Irish VAT and Customs registration, declaration data, ownership/right-to-dispose facts, deductibility and commercial model. Eligible traders may use postponed accounting to account for import VAT on the VAT3 return, but that is not a blanket promise that the overseas seller or customer will recover it.
Great Britain is outside the EU customs territory. The carrier must address ENS requirements, the Irish import declaration must be pre-lodged, and the freight vehicle needs a PBN containing the relevant MRNs. The PBN must show Good to proceed to Check-in before the vehicle goes to the ferry terminal, and the arrival channel must be checked before docking.
No. Northern Ireland has a distinct customs and VAT framework. A movement from or through Northern Ireland should not be copied from a Great Britain route, and the Republic of Ireland must not be described as part of the UK.
No. Customs importer/declarant status, product-law importer or responsible-person status, WEEE/battery producer status and medical-device economic-operator status are separate. Each applicable role must be assigned and evidenced before the goods are placed on the Irish/EU market.
These movements can be assessed, but they are not automatically accepted as ordinary permanent imports. Temporary Admission, ATA carnet, inward processing, Returned Goods Relief or another route may apply. Serial numbers, ownership, use, security and re-export evidence are important.
No fixed clearance time can be promised before the product, route, declarations, licences, inspection risk and authority response are known. The assessment finds the pre-dispatch work and the risks that can affect timing. Revenue and product authorities retain control of inspections and release.
Send only the first-stage information: company and business contact, ship-from country, Irish destination, broad product description, transport mode, target date and any obvious radio, battery, medical, chemical, dual-use, used-equipment or temporary-use flags. Sensitive documents are requested through a secure second-stage channel after the route screen.
Prepared by: One Union Solutions Trade Compliance Editorial Team
Reviewed by: Wahid Azeem, Trade Compliance Manager
Reviewer scope: customs-process, product-control and operational-risk statements.
Official-source check: 11 August 2026
Corrections: info@oneunionsolutions.com
Review cadence: critical customs, tax, sanctions, AIS/PBN and CBAM claims are watched for change and reviewed at least every quarter. The AIS V2 schedule is reviewed weekly through the migration period.
This page gives operational information for an initial shipment assessment. It is not legal, tax, customs or product-compliance advice and does not replace an authority decision or a review of the exact transaction.
