The Automated Export System (AES) is Irish Revenue's electronic platform for export declarations. AES went fully live in 2023, replacing the long-standing ECS (Export Control System). Any business still relying on legacy ECS-compatible software is non-compliant — exports lodged outside AES are not accepted.
Why AES matters
AES brings two big changes:
- Tighter data requirements — more fields are mandatory, including precise commodity codes, exporter and consignee EORI numbers, and security/safety data (EXS) combined into one filing.
- Centralised Clearance — in time, you'll be able to lodge declarations in one EU member state but physically export from another. This is huge for businesses operating across borders.
When do you need AES?
You need an AES declaration for any export of goods from Ireland to:
- Turkey, the UK, the US, China, and any other non-EU destination.
- Special Fiscal Territories like the Canary Islands or Mount Athos.
- A transit destination (combined AES + NCTS filing).
You don't need AES for sales to other EU member states — those are intra-Community supplies tracked through VAT records and Intrastat.
The export data set
A standard AES B1 declaration requires:
- Exporter IE EORI.
- Consignee details (foreign importer EORI where known).
- Commodity code (CN) — exports use 8 digits, vs imports' 10.
- Goods description, weight, packages, value.
- Mode of transport at the border (sea, road, air).
- Office of export and office of exit.
- Customs procedure code (e.g. 1000 for definitive export).
Proof of Export — don't skip this
This is where many exporters lose money. To zero-rate the sale for Irish VAT, you must hold proof of export. AES provides this in two stages:
- MRN (Movement Reference Number) — issued when the declaration is accepted.
- Exit Certificate — issued when Revenue's office of exit confirms the goods physically left EU territory.
The Exit Certificate is what Revenue audits will demand. If you can't produce it, the export is treated as a domestic sale and Irish VAT (23%) becomes payable — plus penalties.
We collect and archive Exit Certificates for every export we process. If you've been exporting without keeping these systematically, contact us for a compliance review.
Common pitfalls
- Pre-departure declarations late — declarations should be in AES before the goods leave the warehouse. Late filing creates exit point problems.
- Office of exit mismatch — declaring exit through Dublin Port but the haulier actually drives to Rosslare. Always match the route.
- Empty / consolidated containers — these need separate filings, not bundled with cargo.
Get your AES setup right and exports flow smoothly; get it wrong and you'll lose days per shipment.