PBN User Guide

Mar 23, 2021

Since 1 January 2021, a Pre-Boarding Notification (PBN) must be submitted to Revenue in respect of goods arriving in Ireland by RoRo ferry from outside the EU prior to the arrival of the goods at the ferry port of departure. Revenue has produced a guide setting out details of the import and export scenarios where a PBN notification is required.  PBNs are still required where a commercial vehicle or trailer are empty. Read the PBN User Guide.

Revenue has advised in eCustoms notification 29/2021 that for exports from Ireland to GB via the ports of Belfast, Larne and Warrenpoint in NI, the export single administrative document (SAD) must be lodged in Revenue’s Automated Entry Processing system (AEP) and a green routing received before the goods are moved from the premiss. Further details of how to complete the export SAD can be found in the notification.