Since the rollout that began in 2020, every commercial import into Ireland is declared through AIS — the Automated Import System. AIS replaced the older AEP (Automated Entry Processing) and is the Irish implementation of the Union Customs Code (UCC).
This guide walks through how an AIS declaration is actually filed.
The data sets
UCC defines several data sets — AIS uses them as filing types:
- H1 — standard import for release to free circulation. The most common type.
- H2 — entry into customs warehousing.
- H3 — temporary admission.
- H4 — inward processing.
- H5 — Special Fiscal Territories.
- H7 — simplified low-value consignments (under €150).
- I1 — simplified declaration with later supplementary.
99% of standard imports use H1. For e-commerce parcels under €150, H7 is faster and cheaper.
Required documents
Before lodging an AIS H1 we need:
- Commercial invoice (with HS/CN code if available).
- Packing list.
- Bill of lading (sea) or CMR waybill (road) or air waybill (air).
- Importer's IE EORI number.
- Origin documents if claiming preferential rates (EUR.1, A.TR, REX statement on invoice).
- Any licences or certificates required for the commodity (e.g. CITES, sanitary certificates for food).
How clearance flows
- Pre-lodgement — we lodge the AIS declaration before the goods arrive. Pre-lodging is the single biggest factor in fast clearance.
- Risk routing — Revenue assigns a routing colour:
- Green — released automatically, no inspection.
- Orange — document check required.
- Red — physical inspection at the port.
- Duty / VAT calculation — duty (where applicable) is paid via deferred account or PVA; import VAT is usually accounted via Postponed VAT.
- Release notification — your haulier can collect the goods.
Common rejection reasons
The top three causes of AIS rejections we see:
- Mismatched commodity code — the CN code on the declaration doesn't match the goods description.
- Origin documents missing or wrong — claiming a preference without valid EUR.1/A.TR/REX statement.
- Wrong importer EORI — using a UK EORI or an EORI that isn't yet active in Ireland.
How long does it take?
For a green-routed H1 declaration with correct paperwork, clearance at Dublin Port typically takes 2–6 hours from arrival. Orange-routed declarations can take a day. Red-routed shipments depend on Revenue's inspection queue — sometimes same day, sometimes 2–3 days.
If you have a recurring import flow, ask us about simplified procedures and customs warehousing — both can drastically reduce per-shipment time and duty cost.