What is required for you to import or export goods
Imports,Exports Third Countries and the EU
What you need
An EORI Number to allow you to Import/Export
A Tan Account for payment of any duties/charges
Source a Customs Agent to complete the documentation on your behalf
Make sure that there is sufficient funds in your Tan Account to pay any duties payable upon arrival of your goods
VAT in Ireland is payable at the time of yourreturns to Revenue when you have set up on ROS. As an indivual you will need to pay VAT at the time of arrival through your TAN Account.