How do you intend to pay customs duties on arrival?
1. Cash payment – TAN account – ROS or myAccount
To register for C&E (Customs and Excise) on ROS, you can use this document. Your TAN account number will be assigned automatically on completion.
To add a positive balance to your TAN account, Customs & Excise payments can be made by Revpay using a Credit Card, Debit Card, or transfer from the payer’s bank account by Single Debit Instruction (SDI). For instructions on using RevPay and topping up your TAN account, see this document from Revenue.
2. Deferred account
The deferred payment system (bank direct debit scheme) is an authorisation that allows you to defer payment of certain charges.
These charges include Customs Duty, VAT at import, Excise Duty and VRT.
Establish whether you need to obtain a Deferred Payment Account and, if so, put in place a guarantee provision to cover the duties which are going to be suspended.
How to apply for a customs deferred payment authorisation with Revenue:
The instructions to apply for a deferred payment account are available in this document.
How to apply for a customs deferred payment authorisation with HMRC:
If you export to the UK and need to act as the importer in the UK, you may want to apply for a Deferred Payment Authorisation with HMRC now. The steps to do this are available from the UK goverment here.