TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Goods imported by truck which had originally been intended to arrive by air

Revenue has confirmed that goods imported into Ireland by truck, but which had originally been intended to arrive by air should be declared as a road entry on the customs import declaration.

Goods will arrive by truck and be entered into a Temporary Storage facility (TSF) before being released into a customs procedure in the EU. On arrival of the goods at the TSF, a presentation notification/temporary storage declaration (G3/G4) should be lodged in AIS.

Further information about this process is contained in eCustoms notification 45/2021.