What Is AIS?
The Automated Import System (AIS) is Revenue's electronic platform for receiving and processing customs import declarations into Ireland. AIS replaced the older AEP (Automated Entry Processing) system and is fully aligned with the EU's Union Customs Code (UCC).
Every consignment imported into Ireland from outside the European Union — including from Great Britain, Turkey, China, the United States and any other third country — must be declared on AIS before goods can be released by customs.
Who Needs to Lodge an AIS Declaration?
An AIS declaration is required when:
- You are importing goods into Ireland from a non-EU country.
- You are bringing goods from Great Britain (England, Scotland, Wales) into Ireland post-Brexit.
- You are clearing goods from a customs warehouse or temporary storage.
- You are completing a transit movement at an Irish office of destination.
If you are moving goods within the EU (e.g. from Germany or France directly to Ireland by ferry) no AIS declaration is needed — those are intra-Community movements.
What Information Does an AIS Declaration Contain?
A typical AIS H1 import declaration includes:
- Importer EORI number — issued by Irish Revenue.
- Commodity code (CN8 or TARIC) — 8 or 10 digits, classifying the goods.
- Customs value — based on the commercial invoice, plus freight and insurance to the EU border (CIF value).
- Country of origin and country of dispatch.
- Preferential origin claim — if claiming reduced duty under a Free Trade Agreement such as the EU-UK TCA.
- VAT treatment — including Postponed Accounting where eligible.
- Customs Procedure Code (CPC).
- Supporting document references — invoice, packing list, bill of lading, transport documents.
Routing After Submission
Once your AIS declaration is accepted, Revenue routes the consignment in one of three ways:
| Route | What Happens | |-------|--------------| | Green | Cleared automatically — goods released immediately. | | Orange | Documentary check — Revenue requests supporting documents. | | Red | Physical inspection — goods examined at the port. |
Most accurately prepared, low-risk consignments are routed green. Orange and red routings can add hours or days to clearance, so accuracy is critical.
How We Help
Our team prepares and lodges AIS declarations for Irish importers every day. We classify your goods correctly, set up Postponed Accounting for VAT where eligible, and respond to any Revenue queries on your behalf. Contact us for a quote on your next import.