Entry into Declarant’s Records (EIDR) is a customs procedure in Ireland that allows authorised importers to defer the submission of customs declarations until after goods have been released from customs control. This procedure helps businesses streamline customs clearance, particularly for high-volume or low-value imports.

Under the EIDR procedure, importers must maintain accurate records of all imported goods and submit a complete customs declaration within a specified timeframe. The declaration must include key information such as the value, origin, classification, and description of the goods, just as it would in a standard customs declaration.

EIDR is especially beneficial for importers who regularly import the same type of goods, as it reduces administrative burden and speeds up the release of shipments. However, it is important to note that EIDR is a privilege, not a right. Importers must apply for authorisation with the Irish Revenue Commissioners and meet strict eligibility criteria to use the procedure.

Failure to comply with EIDR conditions can result in the payment of deferred duties and taxes, as well as penalties or fines. By following EIDR guidelines and maintaining accurate records, importers can benefit from efficient customs processing, improved cash flow, and enhanced compliance with Irish customs regulations.